Resolution 01-1036RESOLUTION NO 01-1036
A REscH.urlON OF THE CITY OF LONGWOOD. FLORIDA
ACKNOWLEDG NG THE LOCAL COMMUNICATIONS SERVICES TAX
CbNVERSION RATES FOR THE CITY OF LONGWOOD EFFECTIVE
0 TOBER 1, 2001 AND OCTOBER I. 2002 AS IMPOSED BY THE STATE
OF FLORIDA PURSUANT TO CHAPTER 202. FLORIDA STATULES:
RESERVING THE RIGHT TO EXERCISE THE HOLD HARMLESS
PROVISIONS UNDER SECrON 202.20, FLORIDA STATUTES:
PROVIDING FOR .SEVERABILITY; AND PROVIDING AN EFFECTIVE
DATE.
�KEREAS. Section 337.401(3)(a), Florida Statutes, p,l ib,l, municipalities frmn
regainng providers of communications services to apply for or enter into an individual license
f nchise or othor agreemvi[ as a condition of plating or maimaining facilities in the public
roads end righuof---y; and
\\HEREAS, the City is preempted by state Iary (tutu collecting 6anch- fees and
tclesommunicutioiu permit fees from providers of connnunications services and. pursuant to
Chapter 2000-260 Lays of Florida, is no longer gamed authority to levy municipal public
sari ice taws on the purchase o[telecommunicatione —icC effective Oelober 1. 2001: and
t HERFAS, Sectio1262A9, Florida MauneaascrewedbySectionI1ofChapter2000-
260 Law, of Florida, establishes a local comiminieations services lax; intended by the Florida
Legislature m sane as IePlauement revenaos f r lost revenues [tutu feanchue f-es,
teleeotnmunicatians permit fees and nw ieipal public ,ervice rases on teleeammunications
services, and
W HFREAS. pursuant to Section 202.20. Florida Statures (2000). av created by Section
12 of Chnpt,, MI0-260 Luw, of Florida, the Gly's local Communications services tnx is to bo at
such wnverston Cates computed by the lievwtuc F,limating ConD-- and rcvi-0 and
a —,dbythe FloridaLegislature on or before lone 30,2001: and
Resolution No-01-1036/Page 2
YEHEREAS, the communications services tax conversion tat s approved by the Florida
I_e9111a 11 shall be effective October 1. 2001, withoet any action being taknt by the got'cming
authority or voters of the local texingjurisdictions: and
WHEREAS, the local communications services tax is levied on the sale price of
communtuauens services that arc s,bie to tax under Section 202.12_ Florida Statutes which
oeiginate ortemsinam in this state and which am charged to a service address in the City: and
I HEREAS, Section 55 of Chapter 20-260 Ines of Floridv provides that tail,
imposed by Section 202,19, Florida Statutes, on communications services shall be applied in
accordance with Chapter 202_ Florida Sub"', as created by dro Communications Services Tax
Simplification AC,
NOW, THEREFORE, DE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF LONG" COL. FLORIDA I HA'F:
Section 1. AI0,11ft, This Ruolution is enacted puaaant Chapter 166. Florida
Statures. and the authority wanted under Chapters 202 mtd i3]. Florida Statutes.
Seaton_. Local Commttttieations Senic Tas C..11,1jb R,111 Ffl'ec
October I, 2001, P11m11 nl paragraph (1)(n) of Section 202.20, Florida Statutes (20110), as
amended by Section 12 of Chaptor 2001-140 Laws of Florida there is levied f r the period of
October 1, 2WI through September 30- 2002 a local communications service tax conversion
rate ,f 5,80 percent for the City of Longwood on taxable sales as aulhorixed by Seotinn 20219.
1orida Statutes, to take effect without aoy action required by the Io111 govemmont_
Section 3. Loe tl Cammmticatloo>' Se 't x Tax Con 'e Rate Efbabe
Ocmbef I. 2002, Pursuant paagaph (I)(b) of Section 20220. Florida Statutes (20001. as
amended by Secion 12 of Chaptor 2001-140 Laws of Florida. there is levied. beginning October
I. 2002. a local wmmunicvdons services tax wnvereion ate of 540 percent ror the City of
Resolwloii No. 01-1036/Page3
Longwood on taxable sales as euthorized by Section 202,19. Florida Subees- to lake eff t
with,eia tteiiontequired bythe local g--e-el
Section 4. The CiN of Lo M.11 Local Co n Se, 1Rjibe
Effaetite October 1, 2001, The City Commission, in the interest of ensuring chat the local
commumenone services tax produces an amount of revemtes that could ha.e otlient ise been
produced from those "replaced revenue spumes(as such term is deftted in Segioe 20220(4),
Florida Slet-, (2000)) alid re o g the voluminous data and assumptions upon which the
Revenue Estimating Conference hed fo base its calculations in e relatively short period If—,
does hereby adopt a local communteauons s—i— tax tare t,f 5,12 percent on savable sales as
authorized by Senimt 202.19, Floride Statutes, for the period beginning on October I, 200E and
ending September 30, 2002, Such adopted local wmmumunOns services tax tare includes the
0A2%inefeese m the conversion rates ed.pl,d under Ordinance No. 01-1575 mi July? 2001 as
authorized under Section 337 401(3)(c)1 b, Flofide Statutes.
Seetion 5. The Cit of Ion and 1 Deal Cum ns Senic Tax Rate
Effective October i 2001, The City Commission does hereby adopt a lowl commnnicetions
senmes laa rate of 5.52 pereent on taxable sales as eulhori>ed by Section 202-19. Florida
Statutes beginn g Oetobef I, 2002. Such adopted local comma li—ions services tau rate
includes the 0.12% increase in the conversion rotes adopted uedef Ordinance No. 01-1575 on
July 2, 2001 as authorized under Section 337 401(3)(1)1-b, Florida Smwte,.
Section 6. IJold R,,"b, o[ Local Comm is Sendces Tnx. The City
C.--set, m oNer m malmmn the rat cones derived film the "replacement revenue sources.
hereby racemes the right and evidences ire mtmtt Ot some rime subseynelet to the October I,
2001 effective date) to utilize if ever leceaary the s. I,,bed "hold hemiless" proe'isions in
Scotion 20220_Florida Stutmes penal ning to elowl govwnmettt's ability to enact an emergency
ordinance increasing the local wtmnunieations services tax by an amount necessary to generate
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