Res 54-11I 1 11 1 11 CITY CLERK
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2001 1 CERTIFICATION
I, CHEVELLE D. NUBIN, City Clerk of the City of Delray Beach, do
hereby certify that the attached document is a true and correct copy of
Resolution No. 54 -11, as the same was passed and adopted by the Delray
Beach City Commission in regular session on the 6th day of December, 2011.
IN WITNESS WHEREOF, I have hereunto set my hand and the
official seal of the City of Delray Beach, Florida, on this the 12th day of
December 2011.
Chevelle D. Nubin, MMC
City Clerk
City of Delray Beach, Florida
�`(SEAL)� :.
NO... 54 -11
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DELRAY
BEACH, FLORIDA, SUPPORTING ACTION BY FLORIDA'S GOVERNOR
AND STATE LEGISLATURE TO CLOSE THE INTERNET SALES TAB
LOOPHOLE; PROVIDING AN EFFECTIVE DATE.
WHEREAS, Florida's economy continues to struggle; and
WHEREAS; Florida's small businesses form the backbone of our economy; and
WHEREAS, a robust small business sector is essential to reviving Florida's economy; .and.
WHEREAS, out -of -state internet -only retail giants are exploiting a massive tax loophole which
puts Florida's hometown merchants at a competitive disadvantage; and
WHEREAS, this tax loophole permits internet -only retailers to avoid the collection of sales taxes,
exposing their consumers to hidden tax liability; and
WHEREAS, this tax loophole effectively prohibits small business from competing on a level
playing -field against internet -only retailers.; and
WHEREAS, this tax loophole is costing jobs in Florida; and
WHEREAS, it is: unfair to extend special tax privileges to internet =only retailers at the expense of
Florida's small businesses.; and
WHEREAS, a sale is a sale, whether it.is made online or on Main Street; and
WHEREAS, The Governor and The State Legislature have the power to close this internet sales
tax loophole; and
NOW,. THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. The City of Delray Beach .hereby strongly supports efforts at both the state and
federal levels to close the Internet sales tax loophole.
Section 2. The City of Delray Beach opposes this special tax treatment for intemet -only
retailers which unfairly penalizes Florida -based small businesses.
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Section 3. This resolution shall take effect immediately upon its adoption.
H
PASSED AND ADOPTED in regular session on this 'day of DecemA, 2011.
MAYOR
ATTEST:
City Clerk
I
2 RES. NO. 54-11
II RESOLUTION NO. 54-11
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DELRAY
BEACH, FLORIDA, SUPPORTING ACTION BY FLORIDA'S GOVERNOR
AND STATE LEGISLATURE TO CLOSE THE INTERNET SALES TAX
LOOPHOLE; PROVIDING AN EFFECTIVE DATE.
WHEREAS, Florida's economy continues to struggle; and
WHEREAS, Florida's small businesses form the backbone of our economy; and
WHEREAS, a robust small business sector is essential to reviving Florida's economy; and
WHEREAS, out -of -state internet -only retail giants are exploiting a massive tax loophole which
puts Florida's hometown merchants at a competitive disadvantage; and
WHEREAS, this tax loophole permits internet -only retailers to avoid the collection of sales taxes,
exposing their consumers to hidden tax liability; and
WHEREAS, this tax loophole effectively prohibits small business from competing on a level
playing field against internet -only retailers; and
WHEREAS, this tax loophole is costing jobs in Florida; and
WHEREAS, it is unfair to extend special tax privileges to Internet -only retailers at the expense of
Florida's small businesses; and
WHEREAS, a sale is a sale, whether it is made online or on Main Street; and
WHEREAS, The Governor and The State Legislature have the power to close this internet sales
tax loophole; and -
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. The City of Delray Beach hereby strongly supports efforts at both the state and
federal levels to close the Internet sales tax loophole.
Section 2. The City of Delray Beach opposes this special tax treatment for internet -only
retailers which unfairly penalizes Florida -based small businesses.
II Section 3. This resolution shall take effect immediately upon its adoption.
PASSED AND ADOPTED in regular session on this n�� h day of Decemb , 2011.
;w
MAYOR
ATTEST:
City Clerk
2 RES. NO. 54-11
Coversheet
MEMORANDUM
TO: Mayor and City Commissioners
FROM: David T. Harden, City Manager
DATE: November 28, 2011
Page 1 of 1
SUBJECT: AGENDA ITEM 8.R. - REGULAR COMMISSION MEETING OF DECEMBER 6.2011
RESOLUTION NO. 54-1 UINTERNET SALES TAX LOOPHOLE
ITEM BEFORE COMMISSION
Approve Resolution No. 54 -11 supporting action by Florida's Governor and State Legislature to close
the internet sales tax loophole.
RECOMMENDATION
Approve Resolution No. 54 -11.
http: // itwebapp /AgendaIntranetBluesheet .aspx ?ItemlD = 5160 &MeetingID =363 12/9/2011
RESOLUTION NO. 54-11
A RESOLUTION OF THE CITY COMNIISSION OF THE CITY OF DELRAY
BEACH, FLORIDA, SUPPORTING ACTION BY FLORIDA'S GOVERNOR
AND STATE LEGISLATURE TO CLOSE THE INTERNET SALES TAX
LOOPHOLE; PROVIDING AN EFFECTIVE DATE.
WHEREAS, Florida's economy continues to struggle; and
WHEREAS, Florida's small businesses form the backbone of our economy, and
WHEREAS, a robust small business sector is essential to reviving Florida's economy, and
WHEREAS, out -of -state internet -only retail giants are exploiting a massive tax loophole which
puts Florida's hometown merchants at a competitive disadvantage; and
WHEREAS, this tax loophole permits internet -only retailers to avoid the collection of sales taxes,
exposing their consumers to hidden tax liability, and
WHEREAS, this tax loophole effectively prohibits small business from competing on a level
playing field against internet -only retailers; and
WHEREAS, this tax loophole is costingjobs in Florida; and
WHEREAS, it is unfair to extend special tax privileges to internet -only retailers at the expense of
Florida's small businesses; and
WHEREAS, a sale is a sale, whether it is made online or on Main Street; and
WHEREAS, The Governor and The State Legislature have the power to close this internet sales
tax loophole; and
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COTVMSSION OF THE CITY OF
DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. The City of Delray Beach hereby strongly supports efforts at both the state and
federal levels to close the Internet sales tax loophole.
Section 2. The City of Delray Beach opposes this special tax treatment for internet -only
retailers which unfairly penalizes Florida -based small businesses.
Section 3. This resolution shall take effect immediately upon its adoption
PASSED AND ADOPTED in regular session on this the 6' day of December, 2011.
MAYOR
ATTEST:
City Clerk
RES. NO. 54 -11