Res 42-01RESOLUTION NO. 42-01
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF DELRAY BEACH, FLORIDA, ELECTING TO INCREASE
THE LOCAL COMMUNICATIONS SERVICES TAX
CONVERSION RATE TO MINIMIZE FISCAL IMPACT TO THE
CITY DUE TO PASSAGE OF COMMUNICATIONS SERVICES
TAX SIMPLIFICATION LAW; ELECTING TO INCREASE THE
TOTAL RATE FOR THE LOCAL COMMUNICATIONS
SERVICES TAX BY 0.12 PERCENT IN LIEU OF IMPOSING
PERMIT FEES ON COMMUNICATIONS SERVICE
PROVIDERS DESIRING TO OCCUPY CITY RIGHTS-OF-WAY;
PROVIDING FOR SEVERABILITY; PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, Chapter 2000-260, Laws of Florida, as amended by
Chapter 2001-140, Laws of Florida (hereinafter "Communications Services Tax
Simplification Law"), restructures and consolidates all taxes imposed upon
communications services; and
WHEREAS, as allowed by the Communications Services Tax
Simplification Law, the City of Delray Beach desires to adopt a rate for the local
communications services tax ("CST") to be distributed to the City of Delray Beach
from the State of Florida Department of Revenue in order to minimize the fiscal
impact to the City due to passage of this state law; and
WHEREAS, the Communications Services Tax Simplification Law
requires local governments to inform the State of Florida Department of Revenue of
its adoption of a CST rate by certified mail no later than July 16, 2001 for it to take
effect on October 1, 2001; and
WHEREAS, the Communications Services Tax Simplification Law
requires local governments to elect either to increase the total rate for the local CST
by the permit fee add-on-of 0.12 percent, or to impose a permit fee which cannot
exceed $100.00 per permit application; and
WHEREAS, the Communications Services Tax Simplification Law
requires local governments to inform the State of Florida Department of Revenue of
this election by certified mail no later than July 16, 2001.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1.
this Resolution.
The Recitals set forth above are true and correct and form a part of
Section 2. Pursuant to Section 202.20, Florida Statutes, as amended by Chapter
2001-140, Laws of Florida, the City Commission of the City of Delray Beach, Florida, hereby
elects to adopt a 5.4 percent rate as the City's local CST for the period of October 1, 2001,
through September 30, 2002.
Section 3. Pursuant to Section 202.20, Florida Statutes, as amended by Chapter
2001-140, Laws of Florida, the City Commission of the City of Delray Beach, Florida, hereby
further elects to establish the City's annualized CST rate at 5.1 percent beginning October
1, 2002.
Section 4. The rates set forth in paragraphs 2 and 3 do not include the 0.12
percent permit fee add-on allowed by Section 337.401, Florida Statutes, and established in
paragraph five of this Resolution below.
Section 5. Pursuant to Section 337.401, Florida Statutes, the City Commission of
the City of Delray Beach, Florida, hereby elects to increase the total rate for the local CST
by 0.12 percent in lieu of imposing permit fees on communications service providers
desiring to occupy City rights-of-way.
Section 6. In the aggregate, the first year CST rate 5.52 percent, to be effective
October 1, 2001, through September 30, 2002. In the aggregate, the annualized CST rate
is 5.22 percent to be effective October 1, 2002 and thereafter, unless changed by action of
the City Commission.
Section 7. The City of Delray Beach directs that notice of the above elections be
provided to the Department of Revenue by certified mail by July 16, 2001.
Section 8. If any section, subsection, sentence, clause, or provision of this
Resolution is held unconstitutional, inoperative, or void by a court of competent jurisdiction,
such holding shall not affect the remainder of this Resolution.
Section 9.
approval by the City Commission of the City of Delray Beach.
PASSED AND ADOPTED in regular session o~,the
ATTEST
Acting City Clerk
The provisions of this Resolution shall become effective upon
MAYOR
2 RES. NO. 42-01
DELRAY BEACH
1993
Revenue Accounting
Communication Services Tax
Florida Department of Revenue
Post Office Box 6609
Tallahassee, FL 32399-6609
100 H.W. lstAVENUE-DELRAY BEACH, FLORIDA 33444 561/243-7000
Attached please find Resolution# 42-01confirming the City of Delray Beach's election to not
charge permit fees and to increase its communications service tax conversion rate in order to
minimize the fiscal impact to the City due to the passage of the simplified communications
service tax bill.
For any questions concerning the City's communications service tax please contact::
Rebecca S. O'Connor, Treasurer
City of Delray Beach
100 N.W. Ist Avenue
Delray Beach, FL 33444
Phone: (561) 243 7120
Fax: (561) 243 7166
E-Mail Oconnor~ci.delray-beach.fl.us
Very Truly Yours,
CITY OF DELRAY BEACH
JMS/rsoc
l~nt~t ~n R~cycl~J ,~P'~f
THE EFFORT ALWAYS MATTERS
S. ENDER:
Complete items I and/or 2 for add~bonal serwces. ~ ..... .....~___ JJ alS~y~i.~h to receive ~e
=C~plete items 3 4a and 4b ~ ~'~ ~ ~w]~l~r.~ ~
=Pnnt your name a~ ~ress ~n the reverse of th,s fo~ so' ~a~ ~ i~ {~;~):~ ~ ~
~rd to you. ~ ~'~ _ . ~
~a~ ~ ~ ~ t~.~ ~e malp,e~, or ~ the ~E ,f space does nor, ; ~[ ~ Addressee's Addre~
aThedehvered,Retum Receipt ~11 show to whom the aRicle was de~vered~ and the date/~/= ~1~tt ~s~aster for fee.~l*
3 A~cle Addressed to: ~[ Dept. o~ Eev~u~cl~'l ~][ u,S, P~STA~E ]~
RevenueAccounting
Co~=~unication Services Tax
5050 W. Tennessee St. Bldg I
Tallahassee FL 32399-0100
5. Received By: (Pdnt Name)
7099 3400 0016 3790 4020
4b. Service Type
[] Registered
[] Express Mail [] Insured
I~ Return,Receipt for Merchandise [] COD
7. Date of Delivery
8. Addressee's Address (Only if requested
~nrl f~ i~ n.~iH!
~ Receipt
[] Certified
E
RESOLUTION NO. 42-01
a RESOLUTION OF THE CITY COMMISSION OF THE CITY
Of DELRAY BEACH, FLORIDA, ELECTING TO INCREASE
THE LOCAL COMMUNICATIONS SERVICES TAX
CONVERSION RATE TO MINIMIZE FISCAL IMPACT TO THE
CITY DUE TO PASSAGE OF COMMUNICATIONS SERVICES
TAX SIMPLIFICATION LAW; ELECTING TO INCREASE THE
TOTAL RATE FOR THE LOCAL COMMUNICATIONS
SERVICES TAX BY 0.12 PERCENT IN LIEU OF IMPOSING
PERMIT FEES ON COMMUNICATIONS SERVICE
PROVIDERS DESIRING TO OCCUPY CITY RIGHTS-OF-WAY;
PROVIDING FOR SEVERABILITY; PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, Chapter 2000-260, Laws of Florida, as amended by
Chapter 2001-140, Laws of Florida (hereinafter "Communications Services Tax
Simplification Law"), restructures and consolidates all taxes imposed upon
communications services; and
WHEREAS, as allowed by the Communications Services Tax
Simplification Law, the City of Delray Beach desires to adopt a rate for the local
communications services tax ("CST") to be distributed to the City of Delray Beach
from the State of Florida Department of Revenue in order to minimize the fiscal
,~mpact to the City due to passage of this state law; and
WHEREAS, the Communications Services Tax Simplification Law
requires local governments to inform the State of Florida Department of Revenue of
its adoption of a CST rate by certified mail no later than July 16, 2001 for it to take
effect on October 1, 2001; and
WHEREAS, the Communications Services Tax Simplification Law
requires local governments to elect either to increase the total rate for the local CST
by the permit fee add-on-of 0.12 percent, or to impose a permit fee which cannot
exceed $100.00 per permit application; and
WHEREAS, the Communications Services Tax Simplification Law
requires local governments to inform the State of Florida Department of Revenue of
this election by certified mail no later than July 16, 2001.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1.
this Resolution.
The Recitals set forth above are true and correct and form a part of
Section 2. Pursuant to Section 202.20, Florida Statutes, as amended by Chapter
2001-140, Laws of Florida, the City Commission of the City of Delray Beach, Florida, hereby
elects to adopt a 5.4 percent rate as the City's local CST for the period of October 1, 2001,
through September 30, 2002.
Section 3. Pursuant to Section 202.20, Florida Statutes, as amended by Chapter
2001-140, Laws of Florida, the City Commission of the City of Delray Beach, Florida, hereby
further elects to establish the City's annualized CST rate at 5.1 percent beginning October
1, 2002.
Section 4. The rates set forth in paragraphs 2 and 3 do not include the 0.12
percent permit fee add-on allowed by Section 337.401, Florida Statutes, and established in
paragraph five of this Resolution below.
Section 5. Pursuant to Section 337.401, Florida Statutes, the City Commission of
the City of Delray Beach, Florida, hereby elects to increase the total rate for the local CST
by 0.12 percent in lieu of imposing permit fees on communications service providers
desiring to occupy City rights-of-way.
Section 6. In the aggregate, the first year CST rate 5.52 percent, to be effective
October 1, 2001, through September 30, 2002. In the aggregate, the annualized CST rate
i~s 5.22 percent to be effective October 1, 2002 and thereafter, unless changed by action of
the City Commission.
Section 7. The City of Delray Beach directs that notice of the above elections be
provided to the Department of Revenue by certified mail by July 16, 2001.
Section 8. If any section, subsection, sentence, clause, or provision of this
Resolution is held unconstitutional, inoperative, or void by a court of competent jurisdiction,
such holding shall not affect the remainder of this Resolution.
Section 9. The provisions of this Resolution shall become effective upon
approval by the City Commission of the City of Delray Beach.
PASSED AND ADOPTED in regular session o~,the
ATTEST
Acting City Clerk
2 RES, NO. 42-01