Resolution 068-1986
Mayor Wilhelmina G. Harvey
RESOLUTION NO. 068-1986
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA, CONCERNING SENATE BILL
46 REPEALING SALES TAX EXEMPTION.
WHEREAS, the exemption from taxes for counties is a logical
extension of the historical basis for the establishment of
political subdivisions of the State; and
WHEREAS, Section 212.08(6), Florida Statutes, presently
exempts counties from sales and use tax; and
WHEREAS, such exemptions were founded upon sound state
policy at the time of enactment of sales tax in Florida; and
WHEREAS, Senator Crawford has prefiled Senate Bill 46
containing a provision to repeal the sales tax exemption to
become effective in 1988, and
WHEREAS, such removal of the exemption would have the effect
requiring local ad valorem taxes to be raised to support state
government; and
WHEREAS, the removal of such an exemption is inconsistent
with the philosophy of the Florida Constitution on taxation, and
may be contrary to Article VII of the Constitution, which
mandates that no ad valorem taxes be levied for state purposes,
now, therefore,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA, that:
1. The Governor and the Florida Legislature is hereby
petitioned to take note of the proposed legislation and its
impact on local governments.
2. The Florida Legislature is requested to defeat Senate
Bill 46 and any other legislation that has as its purpose the
removal of the sales tax exemption on local governments.
3. The Clerk is hereby directed to forward copies of this
Resolution to the Governor, the Speaker of the House, the
President of the Senate, the Chairman of the House and Senate
Committees with jurisdiction over taxation, and the Monroe County
Legislative Delegation.
PASSED AND ADOPTED by the Board of County Commissioners of
Monroe County, Florida, at a regular meeting of said Board held
on the 7th day of March, A.D. 1986.
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
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By: -
MAYOR/CHAIRMAN
(SEAL)
ATTEST: DANNY L. KOLHAGE, CL.'.
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.APPROVED AS TO FORM
AND "GAL SUFFICIENCY.
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BY f'
Attorney's Of Ice
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