§ 82-39. Local communications service tax rate.

(a)

The city hereby adjusts its local communications services tax rate, found in F.S. §§ 202.20(1)(a) and 202.20(1)(b) or F.S. § 202.19(2)(a), upward by 0.12 percent in lieu of requiring and collecting permit fees from any provider of communications services, in accordance with F.S. § 337.401(3)(c)1. for the period beginning on October 1, 2001, and continuing thereafter. This upward adjustment shall be applied to the same communications services subject to the local communications services tax described in F.S. §§ 202.20(1)(a) and 202.20(1)(b) or F.S. § 202.19(2)(a).

(b)

F.S. § 337.401(3)(c)1. requires that the city notify the department of revenue, by certified mail postmarked on or before July 16, 2001, of whether the city will elect to forego the collection of permit fees. This statutory section permits the city to adjust its local communications services tax rate by ordinance or resolution. In accordance with these prerogatives, the city adopts this section. Likewise, the city hereby declares that this section shall be its notice to the department of revenue of the city's election to require an upward adjustment of the local communications services tax in lieu of collecting permit fees.

(c)

The city commission hereby declares that this adjustment shall remain in effect until and unless otherwise expressly repealed by the city, irrespective of whether the city, in its discretion, maintains a local communications services tax rate under F.S. §§ 202.20(1)(a) and 202.20(1)(b) or F.S. § 202.19(2)(a).

(Code 1979, § 29-24)