2001-049 RESOLUTION NO. 2001-49
A RESOLUTION OF THE CITY OF AVENTURA, FLORIDA,
PROVIDING FOR ELECTIONS UNDER FLORIDA'S
COMMUNICATIONS SERVICES TAX SIMPLIFICATION
LAW; PROVIDING FOR THE ELECTION NOT TO
CHARGE PERMIT FEES TO COMMUNICATIONS
PROVIDERS; PROVIDING FOR INCREASING THE
COMMUNICATION SERVICES TAX RATE BY 0.12% IN
LIEU OF IMPOSING PERMIT FEES; PROVIDING FOR
ADOPTION OF CONVERSION RATES CONTAINED IN
SAID LAW; PROVIDING FOR SEVERABILITY;
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Chapter 2000-260, Laws of Florida, as amended by Chapter
2001 - 140, Laws of Florida (hereinafter "Communications Services Tax
Simplification Law"), restructures and consolidates all taxes and fees imposed
upon communications services; and
WHEREAS, as allowed by the Communications Services Tax Simplification
Law, the City desires to adopt a rate for the local communications services tax
(CST) to be distributed to City from the State of Florida Department of Revenue in
order to minimize the fiscal impact to the City due to passage of this state law;
and
WHEREAS, The Communication Services Tax Simplification Law requires
each municipality to make an election regarding the payment of permit fees by
providers of communications services and further requires each municipality to
inform the Department of Revenue of its election by certified mail by July 16,
2001 ;and
Resolution No. 2001-49
Page 2
WHEREAS, a municipality may require and collect permit fees from any
providers of communications services that use or occupy municipal roads or
rights-of-way for the provision of communications services. However, to ensure
competitive neutrality among providers of communications services, a municipality
that elects to exercise its authority to require and collect permit fees will have an
automatic reduction in the rate of local communications services tax for the
municipality, as computed under the Communications Services Tax Simplification
Law by a rate of 0.12%; and
WHEREAS, alternatively a municipality may elect not to require and collect
permit fees from any provider of communications services that uses or occupies
municipal roads of rights-of-way for the provision of communications services. If
the municipality elects not to require and collect permit fees, the total rate for the
local communications services tax as computed under the Communications
Services Tax Simplification Law may be increased by an amount not to exceed a
rate of 0.12%; and
WHEREAS, the Communications Services Tax Simplification Law requires
local governments to inform the State of Florida Department of Revenue of its
elections by certified mail no later than July 16, 2001.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
THE CITY OF AVENTURA, FLORIDA, THAT:
Resolution No. 2001-49
Page 3
Section 1: It is the intent of the City Commission of the City of Aventura to
make elections on permit fees and communication services tax (CST) rates
required by the Local Communications Services Tax Law.
Section 2: The City of Aventura elects not to require and collect permits fees
from any provider of communications services that uses or occupies municipal
roads or rights-of-way for the provision of communications services.
Section 3: The City of Aventura, in order to minimize the fiscal impact to the
City due to passage of the Local Communications Services Tax Law, elects to
increase the total rate of the (CST) by 0.12% pursuant to Section 337.401, Florida
Statutes, in lieu of imposing permit fees on communications services providers
desiring to occupy City rights-of way.
Section 4: Pursuant to Section 202.20, Florida Statues, as amended by
Chapter 2001-140, Laws of Florida, the City Commission of the City of Aventura,
Florida, hereby elects to adopt the conversion rate of 5.48 percent contained in said
Section as the City's local Communications Service Tax (CST) for the period of
October 1,2001 through September 20, 2002.
Section 5: Pursuant to Section 202.20, Florida Statutes, as amended by
Chapter 2001-140, Laws of Florida, the City Commission of Aventura, Florida,
hereby further elects to adopt the conversion rate of 5.08 percent rate contained
in said Statutes as the City's CST beginning October 1,2002.
Section 6: The rates set forth in Sections 4 and 5 do not include the 0.12
percent permit fee Add-on allowed by Section 337.401, Florida Statues as
amended by Chapter 2001-140 and established in Section 3 of this Resolution.
Resolution No. 2001-49
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Section 7: In the aggregate, the CST rate is 5.60 percent, the conversion
rate contained in Section 220.20, Florida Statutes, said rate to be effective
October 1, 2001 through September 30, 2002. In the aggregate, the CST rate is
5.20 percent, the conversion rate contained in Section 220.20, Florida Statutes,
said rate to be effective October 1,2002 and thereafter, unless changed by action
of the City Commission.
Section 8: The City Manager or his designee is hereby directed to transmit a
true and correct copy of this Resolution to the State of Florida Department of
Revenue by certified mail no later than July 16, 2001.
Section 9: If any section, subsection, sentence, clause, or provision of this
Resolution is held unconstitutional, inoperative, or void by a court of competent
jurisdiction, such holding shall not affect the remainder of this Resolution.
Section 10: The provisions of this Resolution shall become effective upon
approval by the City Commission.
The foregoing resolution was offered by Commissioner Rogers-Libert, who
moved its adoption. The motion was seconded by Commissioner Beskin and
upon being put to a vote, the vote was as follows:
Commissioner Arthur Berger yes
Commissioner Jay R. Beskin yes
Commissioner Harry Holzberg yes
Commissioner Manny Grossman yes
Commissioner Patricia Rogers-Libert yes
Vice Mayor Ken Cohen yes
Mayor Jeffrey M. Perlow yes
Resolution No. 2001-/,_._9
Page 5
PASSED AND ADOPTED THIS 3rd day of July, 2001.
, MAYOR
TrE"~ ESA M./S~ROK~-(~MC
OITY CLE K~/
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY