Resolution 73-14204 RESOLUTION NO. 73-14204
A RESOLUTION ADOPTING DADE COUNTY
LEAGUE OF CITIES RESOLUTION SUPPORTING
DEDUCTION OF UTILITY TAXES ON INCOME
TAX RETURNS .
WHEREAS , the Dade County League of Cities did on
November 9, 1972, adopt its resolution proposing legislation
to permit deduction of utility taxes on income tax returns ,
which resolution is attachedhereto and incorporated herein
by reference, and.
WHEREAS , the City Council of the City of Miami Beach
wholeheartedly approves and endorses said resolution,
NOW, THEREFORE, BE IT DULY RESOLVED BY THE CITY
COUNCIL OF THE CITY OF MIAMI BEACH as fully as though the same
were set forth herein,and
BE IT FURTHER RESOLVED BY THE CITY COUNCIL OF THE
CITY OF MIAMI BEACH that the City Clerk be and she is hereby
authorized and directed to transmit certified copies of this
resolution to U. S . Senators Edward Gurney and Lawton Chiles
and to U. S . Representatives William Lehman, Claude Pepper,
and Dante Fascell.
PASSED and ADOPTED this 21st day of November, 1973.
Mayo
Attest:
City Clerk
OFFICE Of CITY ATTORNEY—1130 WASHINGTON AVENUE—MIAMI MACH, FLORIDA 33131
RESOLUTION OF THE DADE COUNTY LEAGUE OF
CITIES , INC . PROPOSING LEGISLATION TO
PERMIT THE DEDUCTION OF UTILITY TAXES
ON INCOME TAX RE TURNS .
T
WHEREAS , the laws of Florida permit municipalities
within the State to impose utility taxes on certain specified
utilities ; and
WHEREAS , some municipalities within the State assess
utility taxes in lieu of ad valorem taxes while other cities
within the State assess utility taxes in addition to ad valorem
taxes ; and
WHEREAS , a recent amendment to the Constitution of the
State of Florida has imposed a ten mill limitation on ad valorem
taxes by municipalities with the result that numerous municipalities
have turned to utility taxes as additional source of revenue ; and
WHEREAS , many states throughout the United States authorize
local governmental bodies to impose utility taxes ; and
WHEREAS , other taxes similar in nature to utility taxes
such as ad valorem taxes , personal property taxes , state sales
taxes and state gasoline taxes are allowable as itemized deductions
on individual personal income tax returns ; and
WHEREAS , it is discriminatory to the taxpayer not to allow
utility taxes to be taken as itemized deductions on individual
pers:oaa l income tax returns ,
NOW, THEREFORE , be it
RESOLVED by the Board of Directors of the Dade
County League of Cities , Inc . :
Section 1: That they call upon the Congress
of the United States to amend the Internal
Revenue Code to allow utility taxes as an
itemized deduct ion on individual persona l
income tax returns .
Section 2 : That they request the National
League of Cities to approve this Resolution
- 1-
and to adopt a Resolution in support hereof ;
and to take such other action as the National
League of Cities shall deem appropriate to
effectuate the introduction and passage of
the legislation herein supported.
Section 3 : That the Executive Director of
the Dade League of Cities , Inc . is hereby
instructed to make distribution and copies of
this Resolution as will accomplish the purposes
herein expressed.
PASSED AND ADOPTED this 9th day of November, 1972 .
/s/ E . J . Burke
President
ATTEST:
_JsL William Wolar
Secretary
-2-
o
Cr) o
o Q) C
N .- cn
aJ Q)
(13 L X
O O a)
m J a F-
CL
>•• >
4-c N
Q • C - N
Z O C C
- Z O O •- L
C7 V a� z
-
CC O N 7 Q)
O - — 9- ce
F- (13 O O
CI U)
J O C �p
co Cr)CC O F-
N -
W •- UI d-) Q)
.c ) U E
a•- �
0 +J -o U
'0 •- N C
Q U D
' 9