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<br />WHEREAS, pursuant to the Communications Tax Law, for the period beginning on
<br />October 1, 2001, and ending on September 30, 2002, the established Maximum rate shall be
<br />deemed to be the sum of the maximum rate established under section 202.19(2)(a), Florida
<br />Statutes (2001), plus the difference between the Conversion rates set forth in subsection
<br />202.20(1)(a) and (1) b, Florida Statutes (2001);
<br />
<br />NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
<br />CITY OF SUNNY ISLES BEACH, FLORIDA, AS FOLLOWS:
<br />
<br />Section 1. Intent. It is the intent of the City of Sunny Isles Beach to increase its local
<br />communications services tax rate as provided in accordance with the Communications Tax Law.
<br />Under the Communications Tax Law, any municipality that has a local communications services
<br />tax conversion rate established under section 202.20, Florida Statutes, which is less than the
<br />maximum rate established under section 202.19, Florida Statutes, may by resolution or ordinance
<br />increase its rate up to the maximum rate established under section 202.19, Florida Statutes, with
<br />such increased rate to be effective October 1, 2001. For the period beginning on October 1,
<br />2001, and ending September 30, 2002, the maximum rate established under section 202.19,
<br />Florida Statues, is deemed to be the sum of such maximum rate plus the difference between the
<br />conversion rates set forth in paragraphs (a) and (b) of section 202.20(1), Florida Statutes. It is
<br />the further intent of the City of Sunny Isles Beach to increase its local communications services
<br />tax rate effective October 1, 2002 as provided in section 202.19(2)(a), Florida Statutes, to the
<br />maximum tax rate of up to 5.1 % for municipalities that choose not to levy permit fees.
<br />
<br />Section 2. Increased Local Communications Services Tax Rate. The local communications
<br />services tax rate for the City of Sunny Isles Beach is increased to 5.6% during the period
<br />beginning October 1, 2001, and ending September 30, 2002. This increased rate is to be
<br />effective October 1, 2001. The increased tax rate is the sum of the rate set forth in section
<br />202.19(2)(a), plus the difference between the conversion rates set forth in sections 202.20(1)(1)
<br />and 1(b), Florida Statutes (2001). For the period beginning October 1, 2002, and continuing
<br />thereafter, the City, hereby invokes its authority in accordance with the Communications Tax
<br />Law to impose a tax rate of 5.1 % as set forth in section 202.19(2), Florida Statutes.
<br />
<br />Section 3. Notice to the Deoartment of Revenue. The City of Sunny Isles Beach directs that
<br />notice of the increased local communications services tax rate be provided to the Department of
<br />Revenue by certified mail postmarked on or before July 16, 2001. By virtue of the enactment of
<br />this ordinance, the City hereby notifies the Department of Revenue of is election to require an
<br />upward adjustment of the local Communications Services Tax for the period beginning on
<br />October 1,2001 and ending on September 30, 2002.
<br />
<br />Section 4. Severability. The provisions of this Ordinance are declared to be severable and if
<br />any section, sentence, clause or phrase of this Ordinance shall, for any reason, be held to be
<br />invalid or unconstitutional, such decision shall not affect the validity of the remaining sections,
<br />sentences, clauses, and phrases of this Ordinance but shall remain in effect, it being the
<br />legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part.
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<br />Communications Services Tax Rate Increase Ordinance.Doc
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