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79. RESOLUTION NO. 2001-175_R A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXAS EXPRESSING SUPPORT FOR THE NATIONAL LEAGUE OF CITIES' EFFORTS TO ENSURE FAIRNESS IN THE TAXATION OF INTERNET-BASED COMMERCE, AND DECLARING AN EFFECTIVE DATE. WHEREAS, sales taxes make up 47.1 % of the City's anticipated General Fund revenues in the 2001-2002 Budget; and WHEREAS, in 1998 the 105th Congress enacted Public Law 105-277, known as the Internet Tax Freedom Act, exempting Internet-based sales transactions from sales taxes; and WHEREAS, HR 1552, pending in the current session of Congress, proposes to extend the exemption ofInternet-based sales transactions from sales taxes; and WHEREAS, the exemption of Internet-based sales transactions from sales taxes deprives local governments such as the City of San Marcos of revenues needed to provide services; and WHEREAS, the exemption of Internet-based sales transactions from sales taxes puts storefront businesses at a distinct and unfair disadvantage compared with Internet-based businesses; and WHEREAS, the National League of Cities has been at the forefront of efforts to ensure that Internet- based commerce is subject to taxation in the same way as all other sales transactions; now, therefore BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXAS: PART 1. The City of San Marcos supports the efforts of the National League of Cities to ensure that Internet-based commerce is subject to taxation in the same way as all other sales transactions. PART 2. This resolution is effective immediately upon adoption. ADOPTED on October 8 f 2001. ~ ~, /' ,/-:l~t:t"1 David hiu Mayor ~(/~- ," Attest: C~7Z~/ (A// f;0/"\ /] / // /i (It/'/24<{~, L- J /II11!tc;t(AA~ JMlis K. Wom~ck City Clerk