Res 09-84 RESOLUTION NO. 9-84
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DELRAY BEACH,
FLORIDA, REQUESTING THE LEGISLATURE OF THE STATE OF FLORIDA TO
GRANT A SALES TAX EXEMPTION TO NON-PROFIT YOUTH RECREATIONAL
PROGRAMS; PROVIDING FOR FURNISHING COPIES OF THIS RESOLUTION.
WHEREAS, the City Council of the City of Delray Beach, Florida is aware that as a result
of a clarification of the charitable exemption to the sales tax law, youth recreational groups will no
longer be granted a sales tax-exempt status; and
WHEREAS, the City Council of the City of Delray Beach is aware of the valuable
contribution with such recreational groups make to the community life of the City by improving the
physical fitness of our youth, by teaching athletic skills, by encouraging the virtues of good
sportsmanship, by encouraging voluntarism among our citizens, and providing adults and children from
all parts of our City an opportunity to meet one another and to work together for worthy cause; and,
WHEREAS, the imposition of the sales tax on such groups will severely curtail the ability of
these organizations to provide quality programs at a minimal cost to the children; and,
WHEREAS, the City Council of the City of Delray Beach, Florida believes that it is in the
best interest of the our City, our State and our Nation that our young people have quality recreational
programs, that no child be financially prevented from participating in these programs, and that the
voluntarism which the President has espoused be supported and encouraged; and,
WHEREAS, the City Council of the City of Delray Beach, for these reasons, wishes to
express its belief that youth recreational activities ought to be granted a separate sales tax exemption
by the Legislature.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DELRAY
BEACH, FLORIDA, AS FOLLOWS:
Seetion l. The City Council of the City of Delray Beach, Florida requests the
Legislature to enact an amendment to the Florida Statutes §212.08 providing for a sales tax exemption
for non-profit youth recreational organizations.
Section 2. The City Clerk is hereby authorized and directed to furnish a copy of this
Resolution to local members of the State Legislature, to the House Finance and Tax Committee of the
State Legislature, and to any other individual or entity requesting a copy.
PASSED AND ADOPTED in regular session on this the 24th day of January ., 1984.
MAYO~ ~
ATTEST: