Ordinance No. 70-02-16.Ordinance 70-02-16
AN ORDINANCE OF THE CITY. OF ATLANTIC BEACH,
FLORIDA ADOPTING A NEW LOCAL
COMMUNICATIONS SERVICE TAX RATE; PROVIDING
FOR INTENT; PROVIDING FOR THE ADOPTION OF A
NEW LOCAL COMMUNICATIONS SERVICE TAX RATE;
PROVIDING FOR NOTICE TO THE DEPARTMENT OF
REVENUE; PROVIDING FOR SEVERABILITY;
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, during the 2000 Regular Session, the Florida Legislature passed
the "Communications Services Tax Simplification Law",.creating Chapter
.202, Florida Statutes;- and
WHEREAS, section 202.20(1)(a), Florida Statutes, set the local
communications services tax conversion rate for the City of Atlantic
Beach, Florida for the period October 1; 2001 through September 30,2002
at 6.40%; and
~; WHEREAS, section 202.20(1)(b); Florida Statutes, set the local
communications service tax rate for the City of Atlantic Beach, Florida
beguuung October 1, 2002 at 6.02%; and
WHEREAS, section 202.19(2), Florida Statutes, authorizes the City of Atlantic
Beach to adopt a local communications services tax at a rate of up to
5.1 %. This rate does not include the add-on of up to .12% for
municipalities which choose not to levy permit fees, nor does the rate
supersede conversion or emergency rates authorized by section 202.20,
Florida. Statutes; which may be in excess of the maximum rate; and
WHEREAS, the City Commission of the City of Atlantic Beach, Florida desires
to adopt a lower local communications service tax rate,
NOW THEREFORE, BE IT ENACTED BY THE CITY COMMISSION ON
BEHALF OF THE PEOPLE OF THE CITY OF ATLANTIC. BEACH,
FLORIDA: that;
SECTION 1. Intent
It is the intent of the City of Atlantic Beach Florida to adopt a lower new
local communications service tax rate.
ORDINANCE 70-02-16
CITY OF ATLANTIC BEACH
PAGE TWO
SECTION 2. Adoption of the Local Communications Service Tax Rate
The local communications service tax conversion rate established under
section 202.20,. Florida Statutes, for the City of Atlantic Beack is presently
6.40%. Beginning October 1, 2002 the rate is scheduled to be changed
statutorily to 5.90%. The local communications services tax rate for the
City of Atlantic Beach, Florida is hereby changed to 5.10%. This changed
rate does not include the add-on of .12% as authorized by section 337,
Florida Statutes. In the Aggregate, the total rate is to be 5.22% effective
January 1, 2003.
SECTION 3. NOTICE TO THE DEPARTMENT OF REVENUE
The City of Atlantic Beach, Florida directs that notice of the above tax
decrease be provided to the Department of Revenue by September 1,
2002.
\'~ 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 the same shall remain in effect, it being the legislative
intent that this ordinance shall stand notwithstanding the invalidity. of any
P~•
SECTION 5. REPEALER
All ordinances in conflict herewith are, to the extent of such conflict,
hereby repealed..
SECTION 6. EFFECTIVE DATE
This ordinance shall take effect unmediately upon its passage by the City
Commission of the City of Atlantic Beach, Florida.
Passed by the -City Commission on first. reading this a~p~ day of August
2002.
ORDINANCE 70-02-16
CITY OF ATLANTIC BEACH
PAGE THREE
P se b the City Commission on second reading this day of
gu 02.
Jo e erve
May /Pre 'ding Officer
Ap roved as t Form and Correctness
an C, J n, Esquire
City Att ey
..ATTEST:
Maureen King, CM
City Clerk
This ordinance passed as an emergency pursuant to FS. Sec. 166.041 with
one reading only on August 26, 2002.
~e
~r
~~~ /~~,
OF RE~NUE
.Mau to:
REVENUE ACCOUNTING
COMMUNICATIOtJ6 SERVICE-5 TAX
RLORIDA OEPAaTMENIT ~ REVENUE
PO i!W(68osa
TALWiA55EE FL92;it4.6909
Local Communlcatlons t3ervicea Tt9uc vR-7aoos~
Notification of Tax Rste Change ft. t2rot
TNtS AgEA FOR OOR USE ONLY
Recavad:
Appnovad:
er
Date:
Name of ]uttsdlctlon City of Atlantic Beach, Florida
Existing tax rate 6.40' New authorized tax rate 5.227
l:Hectt+re date (new rate} Repeal date (new rate)
Januar ]. , 2003 N A
Contact person for rate changes:
name 'Nelson Van Liere Telephonenumbar (904)-247-5807
Trae Finance Director E-ma~raddreae nvanliere@ci.atlantic-beach.
StreeuPOQox S00 Seminole Rd ciryrs~ziP Atlantic Beach, Fl. 32233
NOTE: A copy of the ordinance authorizing the rate change is required before such change will become effective.
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Submitted by:
. ~ ,
9~1 ~ yore
~e Title
~-OF-{-~I ~5• ~~E l~C~rIJ.ST 2(0, 2ooz
Dale
Instructions for Completing Form DR-700021
Governing authorities must use Form DR-700021. to
notify the Department of tax rate changes. A copy
of the ordinance authorizing the change is also
required before such change will become effective.
Rate Changes
Pursuant to section 202.20(2), Florida Statutes, for
the period t~ctober t, 2001 through September 30,
2002, the governing authority may adjust the rate of
the local communications services tax through an
emergency ordinance ar resolution for the periods
ending December 31.2001; Mlarch 31~ 2002; June
30, 2002; and/or September 30, 2002. Any
govem~g authority that adjusts its rate shall notify
the Department of the new tax rate immediately
upon its adoption. The emergency ordinance or
resolution shalt specify the etteatve date for the
adjusted rate. which shall be no less than 60 days
after the date of adoption of the ordinance or
resolution; and shall be elective with respell to
taxable services included on t~tls that are dated on
the first day of a month subsequent to the expiration
of the 60-day. period.
Pursuant to s. 202.2f, F.S., for annuat rate
changes, the governing authority shall notify the
Department by September 1 prior to the January 1
effective date.
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