HomeMy WebLinkAboutResolution No. 2026-010R CITY OF CLERMONT
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G RESOLUTION NO.2026-01OR
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CLERMONT, LAKE COUNTY, FLORIDA, REMOVING BUSINESS TAX
RECEIPT ACCOUNTS RECEIVABLE; PROVIDING FOR CONFLICT,
SEVERABILITY, ADMINISTRATIVE CORRECTION OF SCRIVENER'S
ERRORS,PUBLICATION AND EFFECTIVE DATE.
WHEREAS, Chapter 166, Florida Statutes, authorizes municipalities to adopt ordinances
and resolutions in the exercise of its municipal powers;and
WHEREAS,the City Council of the City of Clermont repealed business tax receipts in the
city pursuant to Ordinance 2025-007 on January 28,2025;and
WHEREAS,the City Council removed all references to business tax receipts in the city
pursuant to Ordinance 2025-014 on May 27, 2025; and
WHEREAS,at the present time,the City of Clermont continues to have $182,882.13 due
and owing from entities subject to the business tax receipts; and
WHEREAS,the amounts accrued over a time period from 2006 to 2025;and
WHEREAS, the City Council discovered many of these entities subject to business tax
receipts are businesses that are either defunct and/or have been dissolved; and
WHEREAS, the City Council waives any unknown or de minimis business tax receipt
amounts;and
WHEREAS,the City Council believes that the owed amount is largely uncollectible; and
WHEREAS,the City Council has, for the aforementioned reasons, but also in order to be
consistent with the public policy eliminating business tax receipts, determined that it is in the
public interest to determine that these funds are no longer receivables and instead that they shall
be removed from the City's accounts receivable for purposes of accurate financial reporting.
NOW, THEREFORE, be it resolved by the City Council of the City of Clermont, Lake
County, Florida,that:
SECTION 1: REMOVAL OF BUSINESS TAX RECEIPTS ACCOUNTS RECEIVABLE
The City Manager is hereby authorized to expense the delinquent accounts and write off said
accounts and invoices totaling $182,882.13 as a bad debt, and to remove such amounts from the
city's accounts receivable for purposes of accurate financial reporting. The City Manager is
authorized to forward such delinquent accounts to a debt collection agency procured by the city.
Further,the City Manager is authorized to take other actions as are necessary and prudent to collect
such debts to the extent any amounts are determined to be collectible.
(9.
CLER' N, CITY OF CLERMONT
: RESOLUTION NO.2026-01OR
SECTION 2: CONFLICT
All resolutions or parts of resolutions in conflict with any of the provisions of this Resolution are
hereby repealed.
SECTION 3: SEVERABILITY
If any portion of this Resolution is declared invalid, the invalidated portion shall be severed from
the remainder of the Resolution, and the remainder of the Resolution shall continue in full force
and effect as if enacted without the invalidated portion, except in cases where such continued
validity of the remainder would clearly and without doubt contradict or frustrate the intent of the
Resolution as a whole.
SECTION 4: ADMINISTRATIVE CORRECTION
This Resolution may be re-numbered or re-lettered, and/or corrected for typographical and/or
scrivener's errors which do not affect the intent of said resolution, as authorized by the City
Manager or designee, without need of public hearing, by filing a corrected copy of same with the
City Clerk.
SECTION 5: EFFECTIVE DATE
This Resolution shall take effect immediately upon its adoption.
(S=
CAR' nR CITY OF CLERMONT
mod« RESOLUTION NO.2026-01OR
NOW, THEREFORE, BE IT RESOLVED, that the above said resolution of the City
Council of the City of Clermont,Lake County,Florida be adopted on this 28th day of April,2026.
CITY OF CLERMONT, FLORIDA
Tim Murry,Mayo
ATTEST:
Tracy Ackroyd Howe, MMC
City Clerk
Approved as to form and legality
Kri-stiaWTK. Wau , City Attorney