2000-004RESOLUTION NO. 2000-04
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA REQUESTING
CONGRESS TO ADOPT LEGISLATION PROVIDING FOR
SALES AND USE TAX FAIRNESS AMONG ALL RETAIL
MERCHANTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City of Aventura ("City") believes that it is in the nation's interest
for Congress to ensure a level playing field among online, mail order, and main street
businesses; and
WHEREAS, the use of new communications technologies, including the Internet,
as a way to conduct sales of goods and services is accelerating; and
WHEREAS, out-of-state sales of goods conducted via the Internet, mail order
and phone, under many circumstances, are not subject to collect existing sales and use
taxes imposed by the states and local governments in which the purchaser of such
goods resides; and
WHEREAS, the inequity in price experienced by not requiring the collection of
taxes on the sales of such goods creates a competitive disadvantage and unequal
treatment between local merchants and those who sell from electronics stores; and
WHEREAS, Congress has the ability to change federal laws to provide for a fair
and equitable tax system for all retailers by requiring out-of-state mail order and
electronic vendors to collect and remit state and local sales taxes; and
WHEREAS, the state of Florida and its local governments depend upon existing
sales and excise taxes to generate much needed state and local tax revenue, and out-
of-state sales that are not taxed have an adverse impact on local infrastructure and on
Resolution No. 2000-04
Page 2
the continued survival of local retail businesses in our cities, villages and towns; and
WHEREAS, these revenues support crucial public services, such as police
protection, fire protection, education, transportation services, public infrastructure, park
and recreation services, community services and other services; and
WHEREAS, out-of-state vendors utilize some of the most advanced technology
available to conduct their business electronically or from remote locations; and
WHEREAS, ninety-nine percent of the goods and services purchased over the
Internet are bought using electronics money transfers, such as through the use of credit
cards, which pre-establishes the ability to identify and collect taxes in an non-
discriminatory ands efficient manner; and
WHEREAS, without congressional action, the Internet and catalog sales will
remain substantially a tax-free zone, thereby depriving state and local government of
revenues required to provide essential public services; and
WHEREAS, the Advisory Commission on Electronics Commerce, empanelled to
draft legislation for consideration by Congress, and to propose a simplified system of
state and local taxation, will soon conclude their work; and
WHEREAS, the City of Aventura believes that any proposal adopted by
Congress must provide for the following principals:
(1) equal treatment of all sales transactions, irrespective of the transaction
method used, and
(2) a federal law authorizing state and local governments to require out-of-state
sales be subject to sales and use taxes, collection and remittance, and
Resolution No. 2000-04
Page 3
(3) protection from federal preemption of state and local authority to determine
their own tax policies, and
(4) cooperative efforts to simplify state and local sales and use tax systems and
the compliance burdens those place on out-of-state sales.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Section 1. The City of Aventura opposes any federal legislation which would
continue the current sales and use tax inequities by making permanent the current
moratorium or other limitation on state and local authority to tax Internet sales
transactions.
Section 2. The City of Aventura supports federal legislation that would simplify
the tax systems of state and local governments to facilitate the collection of required
state and local sales and use taxes from mail order, Internet and on-line sales
transactions.
Section 3. The City of Aventura joins with the National League of Cities in
urging the Advisory Commission on Electronic Commerce and members of Congress to
enact legislation authorizing state and local governments to establish and collect legally
due sales and use taxes on goods and services sold through any transactional
electronics medium, regardless of the actual or transient location of the business
transaction location, and to remit those taxes to the purchaser's state, and require
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Page 4
transaction location, and to remit those taxes to the purchaser's state, and require
states to distribute tax revenues to cities, villages and towns or other unit of local
government pursuant to precedent and applicable state law.
Section 4. A copy of this resolution shall be provided to the National League
of Cites, the Advisory Commission on Electronic Commerce, Florida Congressional
Delegation, Florida Governor Jeb Bush, and interested parties.
Section 5. This Resolution shall become effective immediately upon its
adoption.
The foregoing Resolution was offered by Commissioner ]~oge~'$-]~be,'t ,
who moved its adoption. The motion was seconded by Commissioner noZzber~ ,
and upon being put to a vote, the vote was as follows:
Commissioner Jay R. Beskin
Commissioner Ken Cohen
Commissioner Harry Holzberg
Commissioner Jeffrey M. Perlow
Commissioner Patricia Rogers-Libert
Vice Mayor Arthur Berger
Mayor Arthur I. Snyder
PASSED AND ADOPTED this 4th day of January, 2000.
ARTHUR I. SNYDER, MAYOR
ATTEST:
TERESA M. SOROKA, CMC/AAE
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY