Form 8916-A for Palm Beach Florida 2019-2025

Form 8916-A for Palm Beach Florida: What You Should Know

Mayor and Town Council Ordinance Number: 1-0014-20-02. MEMORANDUM OF LAW AMENDMENT TO PROFESSIONS AND LABOR AND EMPLOYMENT SECURITY TAX BUDGET Section 1. The fiscal year of the City of Palm Beach is determined from the first day of August through the 15th day of March in each year. Section 2. For each fiscal year, the fiscal year of the City of Palm Beach is divided into four and one-half months (i.e. August 1 through August 31, October 1 through December 31 and January 1 through February 29, so that the period from July 1 through August 31 is four and one-half months). From October 1 through December 31, the city is in payment in lieu of taxes and tax payment is deemed to begin immediately after that date. For purposes of this ordinance this period is the period from when the city becomes in payment in lieu because of an increase in the State of Florida Unemployment Insurance Tax Rate to the first day of January of the following year (2017). Section 3. For fiscal year 2025 the budget of the City of Palm Beach is established by the adoption of ordinance CZ-2, as amended, and the ordinance is effective until October 1, 2022. Section 4. Ordinances adopted by the City Council and the Mayor and the Town Council, but not yet effective by operation thereof, are effective for fiscal year 2025 and immediately thereafter. The city shall issue bonds for debt service, interest and tax payment on these outstanding debt, but shall not issue other debt at the time such bonds are issued, except in one or more installments. No other bonds shall be issued at any time under terms other than those stipulated by the ordinance at which it is adopted, under the prior ordinance (or any ordinance adopted after such prior ordinance), or under any ordinance in force when the bonds are issued. The city may not issue additional obligations for debt service, or to finance capital improvement projects at the time a bond issue is made before October 1, 2022, and no other obligation shall be issued until the ordinance has expired as provided under section 2 above. Such bond issues shall issue at maturity on or before May 1, 2061. Section 5. This ordinance shall be known as the “Budget Amendment to Professional Services Tax Bill”. Section 6.  This ordinance shall be known as the “Expense Resolution to Professional Services Tax Bill”. Section 7.

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