HomeMy WebLinkAbout01-167RESOLUTION NO. 01-167
A RESOLUTION OF ST. LUCIE COUNTY, FLORIDA, FOR
THE PURPOSE OF AD,TUSTING THE COUNTY'S LOCAL
COMMUNICATION5 SERVICE5 TAX RATE IN
ACCORDANCE WITH SEC'I-ION 337.401(3)(C)2., FLORIDA
STATUTES, PROVIDING A CONFLICT CLAUSE; PROVIDING
FOR SEVERABILITY; PROVIDING FOR AN EFFEC~1'IVE
DATE.
WHEREAS, on ,Tuly 1, 2000, Florida's Communications Services Tax Simplification Act
(ACT) become law. The ACT established a new tax structure designed to treat
communications service providers in a nondiscriminatory manner with respect to the
compensation these providers have traditionally provided to local governments; and,
WHEREAS, the ACT directed the Legislature to adopt, in the 2001 Legislative
Session, new tax rates to be applied under the new unified communications tax structure; and,
WHEREAS, the Legislative restructuring, in the 2001 Legislative Session, resulted in
a new Local Communications Services Tax, which is designed to apply equally to telephone
service, cable service and wireless service providers and where such new rates shall become
effective on October l, 2001, without any action by St. Lucie County; and,
WHEREAS, Section 337.401(3)(c)2., Florida Statutes (2001) allows a non-chartered
county to adjust its new Local Communications Services Tax by the addition of 0.24% in lieu
of requiring and collecting permit fees from any provider of communications services; end,
WHEREAS, it is the intent of the County to exercise its authority to adjust its new
Local Communications Services Tax by the addition of 0.24% in lieu of requiring and collecting
permit fees from any provider of communications services.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONER5 OF ST. LUCIE COUNTY, FLORIDA, A5 FOLLOWS:
Section 1.
1. The Board of County Commissioners of St. Lucie County hereby invokes its
authority, in accordance with Section 337.401(3)(c)2., Florida Statutes (2001), to adjust its
Local Communications Services Tax rate by the addition of 0.24% in lieu of requiring and
collecting permit fees from any provider of communications services.
2. This adjustment shall be applied to all the same communications services
subject to the Local Communications Services Tax set forth in §202.20(1)(a) and (1)(b),
Florida Statutes (2001) and §202.19(2)(b), Florida Statutes (2001).
3. Section 337.401(3)(c)2., Florida Statutes (2001) requires that the County
notify the Department of Revenue, by certified mail postmarked on or before ~Tuly 16, 2001,
of whether the County will elect to forego the collection permit fees as of October 1, 2001.
This statutory section permits the County to adjust its Local Communications Services Tax
rate by ordinance or resolution. In accordance with this authority, the County adopts this
Resolution. Likewise, the County hereby declares that this Resolution shall be its notice to
the Department of Revenue of the County's election to require an adjustment of the Local
Communications Services Tax in lieu of collecting permit fees as of October 1, 2001.
4. 'The County hereby declares that this adjustment shall remain in effect until
and unless otherwise expressly repealed by the County, irrespective of whether the County,
in its discretion, maintains a Local Communications Services Tax rate under §202.20(1)(a) and
(1)(b) or Section 202.19(2)(b), Florida Statutes (2001).
Section 2. Repeal of Conflicting Resolutions.
All resolutions or parts of resolutions in conflict herewith are hereby repealed to the
extent of such conflict.
Section 3. Savings.
All fees, charges and financial obligations previously accrued pursuant to any
resolutions repealed pursuant to Section 2 above shall continue to be due and owing until paid.
Section 4. Severability.
The provisions of this Resolution are declared to be severable and if any section,
sentence, clause or phrase of this Resolution shall, for any reason, be held to be invalid or
unconstitutional, such decision shall not affect the validity of the remaining sections,
sentences, clauses, and phrases of this Resolution but shall remain in effect, it being the
legislative intent that this Resolution shall stand notwithstanding the invalidity of any part.
Section §. Effective Date.
This Resolution shall be effective immediately upon passage.
After motion and second, the vote on this resolution was as follows:
Chairman Frannie Hutchinson
Vice-Chairman Doug Coward
Commissioner Cliff Barnes
Commissioner 3'ohn b. Bruhn
Commissioner Paula Lewis
AYE
AYE
AYE
AYE
AYE
PASSED ~:~ND DULY ADOPTE~ this t0th day of ~Tuly, 200t.
BOARD OF COUNTY COMMZ$5~ONER$
APPROVED ~5 TO FOR~ A~
BY:~
' ~OU~ty ~ey