§ 46-56. Intent to increase communication service tax.
Latest version.
It is the intent of the town to increase its local communications services tax rate
as provided in F.S. § 202.19. F.S. § 202.19 provides that notwithstanding any provision
of F.S. ch. 202 to the contrary, any municipality that has a local communications
services tax conversion rate established under F.S. § 202.20 which is less that the
maximum rate established under F.S. § 202.19 may by resolution or ordinance increase
its rate up to the maximum rate established under F.S. § 202.19 with such increased
rate to be effective October 1, 2001. For the period beginning on October 1, 2001,
and ending September 30, 2002, the maximum rate established under F.S. § 202.19 is
deemed to be the sum of such maximum rate plus the difference between the conversion
rates set forth in F.S. § 202.20(1)(a) and (b). The municipality must notify the department
of revenue of such increased rate by certified mail postmarked on or before July 16,
2001. It is the further intent of the town to increase its local communications services
tax rate effective October 1, 2002, as provided in F.S. § 202.19(2)(a) to the maximum
tax rate of up to 5.1 percent for municipalities that choose not to levy permit fees.
(Res. No. 4-2001, § 1, 6-12-2001)
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