O-429-M
·
·
·
.
.
CITY OF CLERMONT
ORDINANCE
No. 429-M
Page 1
AN ORDINANCE OF THE CITY OF CLERMONT, LAKE COUNTY,
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", creating Chapter 202, Florida
Statutes (2000); and' -
WHEREAS, section 9, Enrolled CS/CS/SB 1878 by the 2001 Florida Legislature
amends section 202.19(2), Florida Statutes (2000), to state 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 have
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
or emergency rates authorized by section 202.20, Florida Statutes, which may be in
excess of these maximum rates; and
WHEREAS, section 12, Enrolled CS/CS/SB 1878 by the 2001 Florida Legislature
amends section 202.20(1)(a), Florida Statutes (2000), to set the local communications
services tax conversion rates for the period of October 1,2001, through September 30,
2002. The conversion rates take effect without any action required by the local
government; and
WHEREAS, section 12, Enrolled CS/CS/SB 1878 by the 2001 Florida Legislature
further amends section 202.20(1 )(b), Florida Statutes (2000), to set the local
communications services tax conversion rates beginning October 1, 2002. The'
conversion rates take effect without any action required by local government; and
WHEREAS, section 13, Enrolled CS/CS/SB 1878 by the 2001 Florida Legislature
provides that notwithstanding any provision of chapter 202, Florida Statutes, to the
contrary, any municipality that has a local communications services tax conversion rate
established under section 202.20, Florida Statutes, which is less than the maximum rate
·
·
·
.
.
CITY OF CLERMONT
ORDINANCE
No. 429-M
Page 2
established under section 202.19, Florida Statutes, may by resolution or ordinance
increase its rate up to the maximum rate, with such increased rate to be effective October
1,2001 if notification of the increased rate is provided to the Department of Revenue by
certified mail postmarked on or before July 16, 2001. During the period beginning on
October 1, 2001, and ending September 30, 2002, the maximum rate established under
section 202.19, Florida Statutes, shall be deemed to be the sum of such maximum rate
plus the difference between the conversion rates set forth in paragraphs (a) and (b) of
section 202.20(1), Florida Statutes.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY OF CLERMONT,
LAKE COUNTY, FLORIDA AS FOLLOWS:
SECTION 1. Intent.
It is the intent of the City of Clermont to increase its local communications
services tax rate as provided in section 13, Enrolled CS/CS/SB 1878 by the 2001 Florida
Legislature. Section 13, Enrolled CS/CS/SB 1878 provides that notwithstanding any
provision of chapter 202, Florida Statutes, to the contrary, any municipality that has a
local communications services tax conversion rate established under section 202.20,
Florida Statutes, which is less than the maximum rate established under section 202.19,
Florida Statutes, may by resolution or ordinance increase its rate up to the maximum rate
established under section 202.19, Florida Statutes, with such increased rate to be effective
October I, 2001. For the period beginning on October 1, 2001, and ending September
30,2002, the maximum rate established under section 202.19, Florida Statutes, is deemed
to be the sum of such maximum rate plus the difference between the conversion rates set
forth in paragraphs (a) and (b) of section 202.20(1), Florida StatUtes. The municipality
must notify the Department of Revenue of such increased rate by certified mail
postmarked on or before July 16, 200 I.
It is the further intent of the City of Clermont to increase its local communications
services tax rate effective October 1, 2002 as provided in section 202.19(2)(a), Florida
Statutes, to the maximum tax rate of up to 5.1 % for municipalities that choose not to levy
permit fees.
·
·
·
.
.
CITY OF CLERMONT
ORDINANCE
No. 429-M
Page 3
SECTION 2. Increased Local Communications Services Tax Rate.
The local communications services tax conversion rate established under section
202.20(1)(a), Florida Statutes, for the City of Clermont is 5.0%, which is less than the
maximum rate of 5.4% as determined under the provisions of section 13, Enrolled
CS/CS/SB 1878. The local communications services tax rate for the City of Clermont is
increased to 5.4% during the period beginning on October 1,2001, and ending September
30,2002. As provided in section 13, Enrolled CS/CS/SB 1878, this increased rate is to
be effective October 1,2001.
The local communications services tax conversion rate established under section
202.20(1)(b), Florida Statutes, for the City of Clermont is 4.7%, which is less than the
maximum rate of 5.1 % as established in section 202.19(2)(a), Florida Statutes. The local
communications services tax rate for the City of Clermont is increased to 5.1 %. This
increased rate is to be effective October 1, 2002.
SECTION 3. Notice to the Department of Revenue.
The City of Clermont directs that the notice of the increased local communications
services tax rate be provided to the Department of Revenue by certified mail postmarked
on or before July 16,2001, as provided in section 13, Enrolled CS/CS/SB 1878.
SECTION 4. Severability.
The provisions of this Ordinance are declared to be severable and if any section,
sentence, clause or phrase of this Ordinance shall, for any reason, be held to be invalid or
unconstitutional, such decision shall not affect the validity of the remaining sections,
sentences, clauses, and phrases of this Ordinance but shall remain in effect, it being the
legislative intent that this Ordinance shall stand notwithstanding the invalidity of any
part.
SECTION 5. Effective Date.
The effective date of this Ordinance shall be immediately upon its passage by the
City of Clermont.
.
.
.
,.
.
CITY OF CLERMONT
ORDINANCE
No. 429-M
Page 4
DONE AND ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CLERMONT, LAKE COUNTY, FLORIDA THIS 10TH DAY OF JULY, 2001.
Attest:
~.f1:l1erk
CITY OF CLERMONT
,~~£'~
Harold S. Turville, Jr., Mayor-