Miami-Dade Legislative Item
File Number: 131819
Printable PDF Format Download Adobe Reader  Clerk's Official Copy   

File Number: 131819 File Type: Resolution Status: Adopted
Version: 0 Reference: R-819-13 Control: Board of County Commissioners
File Name: ONLINE RETAILERS TO COLLECT SALES TAX ON INTERNET SALES Introduced: 9/17/2013
Requester: NONE Cost: Final Action: 10/1/2013
Agenda Date: 10/1/2013 Agenda Item Number: 11A5
Notes: Title: RESOLUTION URGING CONGRESS AND THE FLORIDA LEGISLATURE TO ENACT LEGISLATION REQUIRING ONLINE RETAILERS TO COLLECT SALES TAX ON INTERNET SALES TRANSACTIONS
Indexes: SALES TAX
Sponsors: Barbara J. Jordan, Prime Sponsor
  Audrey M. Edmonson, Co-Sponsor
Sunset Provision: No Effective Date: Expiration Date:
Registered Lobbyist: None Listed


Legislative History

Acting Body Date Agenda Item Action Sent To Due Date Returned Pass/Fail

Board of County Commissioners 10/1/2013 11A5 Adopted P

County Attorney 9/17/2013 Assigned Jorge Martinez-Esteve 9/17/2013

Legislative Text



TITLE
RESOLUTION URGING CONGRESS AND THE FLORIDA LEGISLATURE TO ENACT LEGISLATION REQUIRING ONLINE RETAILERS TO COLLECT SALES TAX ON INTERNET SALES TRANSACTIONS

BODY
WHEREAS, online retailers are currently not required to collect state and local sales tax when they do not have a physical presence within the same state as the customer; and
WHEREAS, as online retailers expand their reach and more taxpayers make out-of-state purchases, state and local governments across the country are losing billions of dollars in sales tax annually; and
WHEREAS, local retailers, which are required to collect sales tax, are unfairly disadvantaged by having to compete with online retailers who do not collect sales tax from Florida customers; and
WHEREAS, states have been harnessing efforts in an attempt to pass federal legislation mandating that online retailers collect sales tax even when they do not have a physical presence within the same state as the customer; and
WHEREAS, numerous states have also worked cooperatively to pass legislation, such as the Streamlined Sales and Use Tax Agreement, to simplify sales tax collection and administration by online retailers and states; and
WHEREAS, several states, including the state of Florida, have reached agreements with large online retailers such as Amazon, requiring these retailers to collect state and local sales tax; and
WHEREAS, collection of sales tax on internet sales is particularly significant in counties such as Miami-Dade County, where local option sales surtaxes are collected; and
WHEREAS, Miami-Dade County imposes a sales surtax of one-half cent for Jackson Memorial Hospital and a second one-half cent sales surtax to support the Miami-Dade County transit system; and
WHEREAS, funding for these sales surtaxes for important programs in Miami-Dade County are lost when online retailers do not collect sales tax on internet sales to Miami-Dade County residents; and
WHEREAS, Senate and House bills were filed for consideration during the 2013 session, SB 316 by Senator Nancy Detert (R Sarasota) and HB 7097 by the House Finance & Tax Committee and Representative Mitch Workman, that would address the collection of Florida state sales tax on internet sales; and
WHEREAS, SB 316 and HB 7097 both died in committee; and
WHEREAS, it is anticipated that bills similar to SB 316 and HB 7097 will be filed for consideration during the 2014 session; and
WHEREAS, this Board would support enactment of legislation at both the federal and state levels to capture sales tax revenues currently lost on internet sales transactions,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that this Board:
Section 1. Urges Congress to pass federal legislation requiring online retailers to collect state and local sales tax even when they do not have a physical presence within the same state as the customer.
Section 2. Urges the Florida Legislature to pass legislation targeted at capturing a larger share of sales tax revenues lost on internet sales transactions, to continue efforts to pass federal legislation mandating the collection of state and local sales tax by online retailers, and to continue to work with other states and major online retailers to encourage these retailers to collect sales tax on sales to Florida residents.
Section 3. Directs the Clerk of the Board to transmit a certified copy of this resolution to the members of the Florida Congressional Delegation.
Section 4. Directs the Clerk of this Board to send a certified copy of this resolution to the Governor, Senate President, House Speaker, and the Chair and Members of the Miami-Dade State Legislative Delegation.
Section 5. Directs the County's federal and state lobbyists to advocate for the passage of the legislation and action set forth in Section 1 and section 2 above, and authorizes and directs the Office of Intergovernmental Affairs to include this item in the 2014 federal and state legislative packages when they are presented to the Board.



Home  |   Agendas  |   Minutes  |   Legislative Search  |   Lobbyist Registration  |   Legislative Reports
2014 BCC Meeting Calendar  |   Miami-Dade County Code of Ordinances   |   ADA Notice  |  

Home  |  Using Our Site  |  About Phone Directory  |  Privacy  |  Disclaimer

E-mail your comments, questions and suggestions to Webmaster  

Web Site 2014 Miami-Dade County.
All rights reserved.