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<br />113. <br /> <br />RESOLUTION 2000-~_9.R <br /> <br />A ~,'SOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN <br />MARCOS, TEXAS EXPRESSING SUPPORT FOR THE NATIONAL <br />LEAGUE OF CITIES' EFFORTS TO ENSURE FAIRNESS IN THE <br />TAXATION OF INTERNET-BASED COMMERCE, AND DECLARING <br />AN EFFECTIVE DATE. <br /> <br />WHEREAS, sales taxes make up 46% of the City's General Fund revenues in the 1999-2000 <br />Budget; and <br /> <br />WHEREAS, in 1998 the 105th Congress enacted the Public Law 105-277, known as the <br />Internet Tax Freedom Act, exempting Internet-based sales transactions from sales taxes; and <br /> <br />WHEREAS, the exemption of I nternet-based sales transactions from sales taxes deprives local <br />governments such as the City of San Marcos of revenues needed to provide services; and <br /> <br />WHEREAS, the exemption of Internet-based sales transactions from sales taxes puts <br />storefront businesses at a distinct and unfair disadvantage compared with Internet-based <br />businesses; and <br /> <br />WHEREAS, the National League of Cities has been at the forefront of efforts to ensure that <br />Internet-based commerce is subject to taxation in the same way as all other sales <br />transactions; now, therefore <br /> <br />BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SAN MARCOS. TEXAS: <br /> <br />PART 1. The City of San Marcos supports the efforts of the National League of Cities to <br />ensure that Internet-based commerce is subject to taxation in the same way as all other sales <br /> <br />transactions. <br /> <br />PART 2. This resolution is effective immediately upon adoption. <br /> <br />ADOPTED on April 10, 2000. <br /> <br />~~~~ <br /> <br />Billy G. Moore, Mayor <br /> <br />Attest: <br /> <br /> <br />J <br />