Res 58-73 RESOLUTION NO. 58-73.
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
DELRA¥ BEACH, FLORIDA, PROPOSING FEDERAL LEGISLA-
TION TO PERMIT THE DEDUCTION OF UTILITY TAXES ON
FEDERAL INCOME TAX RETURNS.
WHEREAS, the laws of Florida permit municipalities within the
State to impose utility taxes on certain specified utilities; and,
WHEREAS, some municipalities within the State assess utility
taxes in lieu of ad valorem taxes while other cities within the State
assess utility taxes in addition to ad valorem taxes; and,
WHEREAS, a recent amendment to the Constitution of the State
of Florida has imposed a ten mill limitation on ad valorem taxes by
municipalities with the result that numerous municipalities have
turned to utility taxes as additional source of revenue; and,
WHEREAS, many states throughout the United States authorize
local government bodies to impose utility taxes; and,
WHEREAS, other taxes similar in nature to utility taxes such
as ad valorem taxes, personal property taxes, state sales taxes and
state gasoline taxes are allowable as itemized deductions on individual
personal income tax returns; and,
WHEREAS, it is discriminatory to the taxpayer not to allow
utility taxes to be taken as itemized deductions on individual Federal
income tax returns,
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That the Congress of the United States amend the
Internal Revenue Code to allow utility taxes as an itemized
deduction on individual personal income tax returns.
Section 2. That they request the National League of Cities and
the Florida League of Cities to approve this Resolution and to
adopt a Resolution in support hereof; and to take such other
action as the National League of Cities and the Florida League of
Cities shall deem appropriate to effectuate the introduction and
passage of the legislation herein supported.
Section 3. That the City Manager of the City of Delray Beach,
Florida, is hereby instructed to make distribution and copies of
this Resolution as will accomplish the purposes herein expressed.
PASSED AND ADOPTED on this the 10th day of December, 1973.
City Cl~