Res. No. 093-01-11241RESOLUTION NO. 93 -01 -11241
A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF SOUTH MIAMI, FLORIDA, RELATING TO
TAXES; INCREASING THE LOCAL COMMUNICATIONS
SERVICES TAX RATE; PROVIDING FOR NOTICE TO THE
DEPARTMENT OF REVENUE, PROVIDING AN EFFECTIVE
DATE.
WHEREAS, during the 2000 Regular Session, the Florida Legislature
passed the "Communications Services Tax Simplification Law ", creating Chapter
202, Florida Statutes (2000); and,
WHEREAS, section 9, Enrolled CS /CS /SB 1878 by the 2001 Florida
Legislature amends section 202.19(2), Florida Statutes (2000), to state
municipalities may impose a local communications services tax at a rate of up to
5.1% for municipalities that have not chosen to levy permit fees, and at a rate of
up to 4.98% for municipalities that have chosen to levy permit fees. These
maximum rates do not include the add -ons of up to 0.12% for municipalities
authorized pursuant to section 337.401, Florida Statutes, for municipalities that
choose not to levy permit fees, nor do the rates supersede conversion or
emergency rates authorized by section 202.20, Florida Statutes, which may be in
excess of these maximum rates; and,
WHEREAS, section 12, Enrolled CS /CS /SB 1878 by the 2001 Florida
Legislature amend section 202.20(1)(a), Florida Statutes (2000), to set the local
communications services tax conversion rates for the period of October 1, 2001,
through September 30, 2002. The conversion rates take effect without any action
required by the local government; and,
WHEREAS, section 12, Enrolled CS /CS /SB 1878 by the 2001 Florida
Legislature further amends section 202.20(1)(b), Florida Statutes (2000), to set the
local communications services tax conversion rates beginning October 1, 2002.
The conversion rates take effect without any action required by the local
government; and,
WHEREAS, section 13, Enrolled CS /CS /SB 1878 by the 2001 Florida
Legislature provides that notwithstanding any provision of chapter 202, Florida
Statutes, to the contrary, any municipality that has a local communications
services tax conversion rate established under section 202.20, Florida Statutes,
Additions shown by underlinine and deletions shown by averstrtkkinng.
which is less than the maximum rate established under section 202.19, Florida
Statutes, may by resolution or ordinance increase its rate up to the maximum rate,
with such increased rate to be effective October 1, 2001 if notification of the
increased rate is provided to the Department of Revenue by certified mail
postmarked on or before July 16, 2001. During the period beginning on October 1,
2001, and ending September 30, 2002, the maximum rate established under
section 202.19, Florida Statutes, shall be deemed to be the sum of such maximum
rate plus the difference between the conversion rates set forth in paragraphs (a)
and (b) of section 202.20(1), Florida Statutes.
NOW THEREFORE BE IT RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA;
Section 1. Intent. It is the intent of the City of South Miami to increase
its local communications services tax rate as provided in section 13, Enrolled
CS /CS /SB 1878 by the 2001 Florida Legislature. Section 13, Enrolled CS /CS /SB
1878 provides that notwithstanding any provision of chapter 202, Florida Statutes,
to the contrary, any municipality that has a local communications services tax
conversion rate established under section 202.20, Florida Statutes, which is less
than the maximum rate established under section 202.19, Florida Statutes, may by
resolution or ordinance increase its rate up to the maximum rate established under
section 202.19, Florida Statutes, with such increased rate to be effective October 1,
2001. For the period beginning on October 1, 2001, and ending September 30,
2002, the maximum rate established under section 202.19, Florida Statutes, is
deemed to be the sum of such maximum rate plus the difference between the
conversion rates set forth in paragraphs (a) and (b) of section 202.20(1), Florida
Statutes. The municipality must notify the Department of Revenue of such
increased rate by certified mail postmarked on or before July 16, 2001.
It is the further intent of the City to increase its local communications
services tax rate effective October 1, 2002 as provided in section 202.19(2)(a),
Florida Statutes, to the maximum tax rate of up to 5.1% for municipalities that
choose not to levy permit fees.
Section 2. Increased Local Communications Services Tax Rate. The local
communications services tax conversion rate established under section
202.20(1)(a), Florida Statutes, for the City is 5.2 1/o, which is less than the
maximum rate of 5.5% as determined under the provisions of section 13, Enrolled
CS /CS /SB 1878. The local communications services tax rate for the City is
increased to 5.5% during the period beginning on October 1, 2001, and ending
September 30, 2002. As provided in section 13, Enrolled CS /CS /SB 1878, this
increased rate is to be effective October 1, 2001.
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The local communications services tax conversion rate established under
section 202.20(1)(b), Florida Statutes, for the City is 4.8% which is less than the
maximum rate of 5.1% as established in section 202.19(2)(a), Florida Statutes.
The local communications services tax rate for the City is increased to 5.1 %. This
increased rate is to be effective October 1, 2002
Section 3. Notice to the Department of Revenue. The City Clerk is
directed to give notice of the increased local communications services tax rate to
the Florida Department of Revenue by certified mail postmarked on or before July
16, 2001, as provided in section 13, Enrolled CS /CS /SB 1878.
Section 4. Severability. If any section, clause, sentence, or phrase of this
resolution is for any reason held invalid or unconstitutional by a court of
competent jurisdiction, the holding shall not affect the validity of the remaining
portions of this resolution.
Section 5. Effective date. This resolution shall take effect immediately
upon approval.
PASSED AND ADOPTED this 16 day of July, 2001.
ATTEST: APPROVED:
CITY 'CLERK VICE AYO 0
CITY ATTORNEY
COMMISSION VOTE:
Mayor Robaina:
Vice Mayor Feliu:
Commissioner Wiscombe:
Commissioner Bethel:
Commissioner Russell:
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3 -0
recuse�
yea
yea
yea
not present