HomeMy WebLinkAboutResolution 2001-28 Communication Services Tax
RESOLUTION NO. 2001-28
A RESOLUTION OF THE CITY OF WINTER SPRINGS,
FLORIDA, RELATING TO DESIGNATION OF THE CITY
MANAGER TO RECEIVE AND REVIEW CONFIDENTIAL
INFORMATION CONCERNING THE LOCAL
COMMUNICATIONS SERVICE TAX; PROVIDING FOR
SHARING TillS INFORMATION; REQUIRING THAT TillS
INFORMATION REMAIN CONFIDENTIAL; PROVIDING
FOR NOTICE TO THE FLORIDA DEPARTMENT OF
REVENUE; PROVIDING FOR SEVERABILITY; PROVIDING
AN EFFECTIVE DATE.
WHEREAS, chapter 2000-260, Laws of Florida, as amended by chapter 2001-140, Laws
of Florida, together known as the "Communications Services Tax Simplification Act" (the "Act"),
and,
WHEREAS, The Act imposes a tax on the sales of communications services within the
State of Florida, and,
WHEREAS, The Act requires the sellers of communications services within the State of
Florida to provide reports of gross sales and other information relating to the sale of communications
services within the State of Florida to the Florida Department of Revenue, and,
WHEREAS, chapter 2001-139, General Laws of Florida, amends section 213.053, Florida
Statutes, authorizing the Florida Department of Revenue to share this taxpayer information with
local governments within the State of Florida, and,
WHEREAS, chapter 2001-13 9, General Laws of Florida, amends section 213.053, Florida
Statutes, making such taxpayer information so provided to the Florida Department of Revenue by
sellers of communications services confidential and exempt from Florida's public records laws, and,
WHEREAS, chapter 2001-139, General Laws of Florida, amends section 213.053, Florida
Statutes, extending this confidential status to such the information shared by the Florida Department
of Revenue with local governments within the State of Florida, and,
WHEREAS, chapter 2001-139, General Laws of Florida, amends section 213.053, Florida
Statutes, authorizing local governments to designate a person as requiring access to this confidential
City of Winter Springs
Resolution 2001-28
Page 1 of3
taxpayer information,
NOW, THEREFORE, BE IT RESOLVED BY THE CITY OF WINTER SPRINGS,
FLORIDA AS FOLLOWS:
Section 1. Intent. It is the intent ofthe City of Winter Springs, Florida, pursuant to section
1,2001-139, General Laws of Florida (amending section 213.053(7), Florida Statutes (2000)), to
designate a person requiring access to confidential taxpayer information relating to revenues received
by the City from the local communications services tax imposed under section 202.19, Florida
Statutes, as amended.
Section 2. Designation of City Manager. The City of Winter Springs, Florida, pursuant
to section 1,2001-139, General Laws of Florida (amending section 213.053(7), Florida Statutes
(2000)), does hereby designate the City Manager as a person requiring access to confidential
taxpayer information relating to revenues received by the City from the local communications
services tax imposed under section 202.19, Florida Statutes, as amended.
Section 3. Sharing of Confidential Information. The City of Winter Springs, Florida
pursuant to section 1, 2001-139, General Laws of Florida (amending section 213.053(7), Florida
Statutes (2000)), does hereby authorize the City Manager to disclose this confidential information
with others so long as these other persons have direct responsibility for budget preparation, auditing,
revenue or fmancial administration, or legal counsel.
Section 4. Continued Confidentiality. The City of Winter Springs, Florida does hereby
declare that any confidential taxpayer information received from the Florida Department of Revenue
by the City Manager, and any such information shared by the City Manager with other persons shall
remain confidential pursuant to and subject to section 1, 2001-139, General Laws of Florida
(amending section 213.053(7), Florida Statutes (2000)).
Section 5. Notice to the Florida Department of Revenue. The City of Winter Springs,
Florida, directs that written notice of the designation of the City Manager, as stated above, be
provided to the Florida Department of Revenue.
Section 6. Repeal of Prior Inconsistent Resolutions. All prior inconsistent resolutions
adopted by the City of Winter Springs, Florida, or parts of resolutions in conflict herewith, are
hereby repealed to the extent of the conflict.
Section 7. Severability. The provisions of this Resolution are declared to be severable and
if any section, sentence, clause or phase of this Resolution 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 Resolution but shall remain in effect, it being the legislative intent that
this Resolution shall stand notwithstanding the invalidity of any part.
City of Winter Springs
Resolution 2001-28
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Section 8. Effective Date. The effective date ofthis Resolution shall be immediately upon
its passage.
PASSED AND ADOPTED this 9th day of July, 2001.
CITY OF WINTER SPRI NGS, FLORIDA
PAUL PARTYKA, MAYOR
ATTEST:
ANDREA LORENZO-LUACES
CITY CLERK
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