HomeMy WebLinkAboutCity of Tamarac Resolution R-2000-118Temp. Reso # 9000 - May 1, 2000
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CITY OF TAMARAC
RESOLUTION NO. R-2000- (I $
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA, OPPOSING UNITED
STATES CONGRESSIONAL ACTION EXTENDING THE
CURRENT INTERNET TAX MORATORIUM; DIRECTING
THE CITY CLERK TO SEND A COPY OF THIS
RESOLUTION TO THE UNITED STATES SENATORS AND
REPRESENTATIVES REPRESENTING THE CITY OF
TAMARAC FOR CONSIDERATION; PROVIDING FOR
CONFLICTS; PROVIDING FOR SEVERABILITY; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, out-of-state remote sellers who conduct sales via the Internet, mail
order, and phone are not required by law to collect existing sales and use taxes
imposed by state and local governments; and
WHEREAS, the primary barrier to collecting taxes on remote sales is the United
States Supreme Court's ruling in Quill v. North Dakota, which defers to the United
States Congress to authorize states to require remote sellers to collect taxes in a
manner that does not unduly burden interstate commerce; and
WHEREAS, there is a current moratorium on Internet Tax imposed by the United
States Congress; and
WHEREAS, an extension of the current moratorium on Internet Tax is proposed
through United States Senate Bill S. 2255 (attached hereto as Exhibit A); and
WHEREAS, current laws create a competitive disadvantage and great inequities
between merchants who sell from traditional "brick and mortar" establishments and
those who sell from electronic stores; and
Temp. Reso # 9000 - May 1, 2000
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WHEREAS, increasing sales on the Internet, and the resulting erosion of sales
and use tax revenues, will limit the ability of states and local governments to finance
essential public services such as police, fire, emergency medical service, education,
social services, infrastructure development and healthcare; and
WHEREAS, the United States Advisory Commission on Electronic Commerce
failed to reach legally required consensus on fair and equitable treatment of both remote
sellers and "brick and mortar" establishments; and
WHEREAS, the City Manager recommends approval; and
WHEREAS, the City Commission of the City of Tamarac, Florida deems it to be
in the best interests of the citizens and residents of the City of Tamarac to oppose
United States Congressional action extending the current Internet Tax moratorium.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA:
Section 1: That the foregoing "WHEREAS" clauses are hereby ratified and confirmed
as being true and correct and are hereby made a specific part of this Resolution.
Section 2: That the City Commission of the City of Tamarac opposes United States
Congressional action extending the current Internet Tax moratorium.
E
Temp. Reso # 9000 - May 1, 2000
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Section 3: That the City Clerk is directed to send a copy of this resolution to the
United States Congressional Senators and Representatives representing the City of
Tamarac for consideration.
Section 4: That all resolutions or parts of resolutions in conflict herewith are hereby
repealed to the extent of such conflict.
Section 5: That if any clause, section, other part of application of this Resolution is
held by any court of competent jurisdiction to be unconstitutional or invalid, in part or in
application, it shall not affect the validity of the remaining portion or applications of this
Resolution.
Section 6: That this Resolution shall become effective immediately upon its adoption.
PASSED, ADOPTED AND APPROVED this e day of I_) , 2000.
ATTEST:
MARION S ENSON
INTERIM CITY CLERK
HEREBY CERTIFY that I have
Ap rovid this Resoluiion4s
RECORD OF COMMISSION VOTE
MAYOR SCHREIBER
DIST 1: COMM. PORTNER
DIST 2: COMM. MISHKIN
MI HELL K A T DIST 3: COMM. SULTANOF U
CITY ATTOR E
DIET 4: VIM ROBERTS