HomeMy WebLinkAbout01-168 RESOLUT]:ON NO. O! - :t 68
A RESOLU'I']:ON OF ,ST. LUCTE COUNTY, FLORTDA, FOR
THE PURPOSE OF ESTABLTSHTNG THE COUNTY'5 LOCAL
COIViMUNTCATTON$ 5ERV]:CE5 TAX RATE ]::N
ACCORbANCE WTTH FLORTDA'5 COMMUNTCATTON5
STMPLTFTCAT]:ON ACT, PROVTDTNG A CONFLTCT CLAUSE;
PROVTD:]:NG FOR 5EVERABTLTTY; PROV]:D]::NG FOR AN
EFFECT3:VE bATE.
WHEREAS, on ,Tuly 1,2000, Florida's Communications Services Tax Simplification Act
(ACT) became 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 set and 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 1, 2001, without any action by St. Lucie County; and,
WHEREAS, the ACT created two Local Communications Services Tax rates, namely,
a Conversion rate and a Maximum rate. The Conversion rate or "initial" rate varies for each
local jurisdiction and was based upon the size of the communications tax base for each
particular local jurisdiction and the revenues received by that local jurisdiction in :~999. The
Conversion rate is known as the initial rate because it takes effect on October Z, 200Z,
without any formal action by the local government. The new Law also established a Maximum
rate. The Maximum rate is a weighted average. The State assumed that each non-chartered
county had imposed upon cable providers all available taxes and fees at their highest possible
levels under the previous tax structure. The potential maximum revenue from this assumption
was then totaled. The State then divided this potential maximum sum, by the sum total of
the new taxable base for each non-chartered county. The outcome was 1.6% as set forth in
Section 202.1c~(2)(b), Florida Statutes (200:~); and,
WHEREAS, pursuant to the ACT, a non-chartered county that has an initial Conversion
rate below the Maximum rate is authorized to adjust its Conversion rate upward to the
Maximum rate as set forth in Section 202.1c~(2)(a), Florida Statutes (2001); and,
WHEREAS, pursuant to the ACT, for the period beginning on October 1, 2001, and
ending on September 30, 2002, the established Maximum rate shall be deemed to be the sum
of the Maximum rate established under Section 202.19(2)(b), Florida Statutes (2001), plus
the difference between the Conversion rates set forth in Sections 202.20(1)(o) and (1)(b),
Florida Statutes (2001); and,
WHEREAS, it is the intent of the St. Lucie County to exercise its authority to adjust
its new Local Communications Services Conversion rate upward as described above.
NOW, THEREFORE, BE ]:T RESOLVED BY THE BOARD OF COUNTY
COMM:]::SSTONER5 OF ST. LUCTE COUNTY, FLORTDA, AS FOLLOWS:
Section 1.
1. St. Lucie County hereby acknowledges that on October 1, 2001, a new Local
Communications Services Tax Conversion rate will go into effect without any formal action
by the Board of County Commissioners of St. Lucie County.
2. For the period beginning October 1, 2001, and ending September 30, 2002, the
Board of County Commissioners of St. Lucie County hereby invokes its authority, in
accordance with ACT, to impose a Local Communications Services Tax rate of 1.6%. This 1.6%
Local Communications Services Tax is the sum of the rate set forth in Section 202.19(2)(o),
plus the difference between the Conversion rotes set forth in Sections 202.20(1)(o) and
(1)(b), Florida Statutes (2001).
3. Section 202.20, 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 adjust its Conversion rate to the Maximum rate. This statutory
section permits the County to adjust its Local Communications Services Tax rate by ordinance
or resolution. Tn accordance with this authority, the County adopts this Resolution. Likewise,
County hereby declares that this Resolution shall be its notice to the Department of Revenue
of the County's election to require an upward adjustment of the Local Communications
Services Tax for the period beginning on'October 1, 2001, and ending on September 30, 2002.
4. For the period beginning October 1, 2002, and continuing thereafter, St. Lucie
County, hereby invokes its authority, in accordance with ACT, to impose the Local
Communications Services Tax rate of 1.6% as set forth in Section 202.19(2)(b), Florida
Statutes (2001). 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 for the period beginning on October 1, 2002 and continuing
thereafter unless and until expressly repealed or preempted.
5ection ?. Repeal of Conflicting Resolutions.
All resolutions or parts of resolutions in conflict herewith (are hereby repealed ~o *he
ex*en* of such conflict.
Section 3. 5~vings.
All fees, charges ~nd 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. 5everability.
The provisions of this Resolution are declared to be severable and if ~ny section,
sentence, clause or phrase of this Resolution sh~ll, for ~ny reason, be held to be invalid or
unconstitutional, such decision sh~ll 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 p~rt.
Section 5. Effective bate.
This Resolution sh~ll be effective immediately upon pass,ge.
After motion and second, the vote on this resolution was as follows:
Chairman Frannie Hutchinson
Vice-Chairman I:)oug Coward
Commissioner Cliff Barnes
Commissioner ~Tohn 13. Bruhn
Commissioner Paula Lewis
AYE
AYE
AYE
AYE
AYE
PASSED AND DULY ADOPTED this lOth day of ~Tuly, 2001.
APPROVED~5 TO FORM AND
BY