§ 17-62. Local communications services tax rate increase.

(a)

Intent.

(1)

It is the intent of the city to increase its local communications services tax rate as provided in section 13, Enrolled CS/CS/SB 1878 by the 2001 Florida Legislature. Section 13, Enrolled CS/CS/SB 1878 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 than 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 section 202.19, Florida Statutes, is deemed to be the sum of such maximum rate plus the difference between the conversion rates set forth in paragraphs (a) and (b) of F.S. § 202.20(1). The municipality must notify the department of revenue of such increased rate by certified mail postmarked on or before July 16, 2001.

(2)

It is the further intent of the city 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.

(b)

Increased local communications services tax rate.

(1)

The local communications services tax conversion rate established under F.S. § 202.20(1)(a), for the city is 3.9 percent which is less than the maximum rate of 5.1 percent as determined under the provisions of section 13, Enrolled CS/CS/SB 1878. The local communications services tax rate for the City of Wildwood is increased to 5.4 percent during the period beginning on October 1, 2001, and ending September 30, 2002. As provided in section 13, Enrolled CS/CS/SB 1878, this increased rate is to be effective October 1, 2001.

(2)

The local communications services tax conversion rate established under F.S. § 202.20(1)(b), for the city is 3.60 percent, which is less than the maximum rate of 5.1 percent as established in F.S. § 202.19(2)(a). The local communications services tax rate for the city is increased to 5.1 percent. This increased rate is to be effective October 1, 2002.

(c)

Notice to the department of revenue. The city directs that notice of the increased local communications services tax rate be provided to the department of revenue by certified mail postmarked on or before July 16, 2001, as provided in section 13, Enrolled CS/CS/SB 1878.

(Ord. No. 386, §§ 1—3, 7-9-01)