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Agenda Package - 10-20-08
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Agenda Package - 10-20-08
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4/16/2009 10:04:37 AM
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4/16/2009 10:01:13 AM
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Admin-Clerk
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Agenda
Committee
Board of Commissioners
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018 <br />EE COUNTY <br />~•''~k ~`x~- `M :`x ~~i ~ wax. ~.'t.~ i ~ ~x '£''Y i._~._.. <br />Committed Today for a Better Tomorrow <br />LEE COUNTY BOARD OF COMMISSIONERS <br />ITEM ABSTRACT ITEM NO. II. E. <br />Information <br />Meeting Date: October 20,2008 _ Action Item <br />XX Consent Agenda <br />SUBJECT: Heavy Equipment Tax <br />DEPARTMENT: Tax Administration <br />CONTACT PERSON: Dwane Brinson <br />REQUEST: Adopt resolution imposing 1.2% gross receipts tax on heavy <br />equipment in lieu of personal property tax <br />SUMMARY: A state law passed that allows a local government to adopt a <br />resolution imposing a tax of one and two-tenths percent (1.2%) on <br />the gross receipts from the short-term lease or rental of heavy <br />equipment. However, the principal business of this person must be <br />the short-term lease or rental of heavy equipment at retail. The <br />purpose of the State allowing local governments to do this is to <br />compensate for loss of revenue from personal property tax. <br />BUDGET IMPACT: <br />ATTACHMENT(S): <br />PUBLIC HEARING: <br />PRIOR BOARD ACTION: <br />RECOMMENDATION: <br />N/A <br />(1) Resolution <br />(2) Senate Bill 1852 <br />No <br />N/A <br />Adopt resolution as presented. <br />
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