Ordinance 2001-131 - Laserfiche WebLink

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ORDINANCE NO. "00 l=-J 31 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF SUNNY ISLES BEACH, FLORIDA, RELATING TO INCREASING THE LOCAL COMMUNICATIONS SERVICES TAX RATE; PROVIDING FOR INTENT; PROVIDING FOR INCREASED LOCAL COMMUNICATIONS SERVICES TAX RATE; PROVIDING FOR NOTICE TO THE DEPARTMENT OF REVENUE; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE. WHEREAS, during the 2000 Regular Session, the Florida Legislature passed the "Communications Services Tax Simplification Law" ("Communications Tax Law"), as amended, creating Chapter 202, Florida Statutes (2000); and WHEREAS, pursuant to section 202.19(2), Florida Statutes (2000), municipalities may impose a local communications services tax at a rate of up to 5.1 % for municipalities that have not chosen to levy permit fees, and at a rate of up to 4.98% for municipalities that chosen to levy permit fees. These maximum rates do not include the add-ons of up to 0.12% for municipalities authorized pursuant to section 337.401, Florida Statutes, for municipalities that choose not to levy permit fees, nor do the rates supersede conversion of emergency rates authorized by section 202.20, Florida Statutes, which may be in excess of these maximum rates; and WHEREAS, the Communication Tax Law directed the Legislature to set and adopt, in the 2001 Legislative Session, the new rates to be applied under the new tax structure; and WHEREAS, pursuant to the Communications Tax Law, a municipality 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. 19(2)(a), Florida Statutes (2001); and WHEREAS, the Communications Tax Law created two Local Communications Services Tax rates, namely, a Conversion rate. and a Maximum rate. The Conversion rate or "initial" rate varies for each jurisdiction and was based upon the size of the communications tax base for each particular local jurisdiction and revenues received by that local jurisdiction in 1999. The Conversion rate is known as the initial rate because it takes effect on October 1, 2001, 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 municipal and chartered county had imposed upon communications 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 municipal and chartered county. The outcome was 5.1 % as set forth in section 202. 19(2)(a), Florida Statutes (2001); and Page 1 of 3 Communications Services Tax Rate Increase Ordinance.Doc