R-439-65 RESOLUTION NO. 439
A RESOLUTION REPEALING THE FEDERAL
EXCISE TAX ON COMMUNICATION SERVICES
WHEREAS, a Federal Excise Tax was imposed on the
users of local and long distance telephone communication services
during World War II as a war measure to discourage the non-essential
use of such services and produce additional revenues during a time
of national emergency; and
WHEREAS, this tax was intended to be temporary in
nature and to be repealed at the end of the national emergency; and
WHEREAS, this tax has been continued for a period of
more than two decades following the termination of the emergency,
long after the stated purposes for its imposition no longer exist; and
WHEREAS, the continuation of this tax amounts to a gross
discrimination against telephone users in that it is the only common
household utility so taxed; and
WHEREAS, the conditions of daily life have now caused
the use of telephone service to be a necessity in the transaction of
urgent business and the obtaining of emergency medical, police, fire
protection, and similar services, and can under no circumstances be
considered a luxury service; and
WHEREAS, telephone users have with just cause constantly
and insistently demanded the repeal of this tax as unjust and discrim-
inatory; and
WHEREAS, the Federal Excise Tax restricts the use of
telephone services, impairs the growth and improvement of telephone
services, and discriminates against users of telephone services.
NOW, THEREFORE, BE IT RESOLVED BY MIAMI SHORES
VILLAGE that it strongly urges the Congress of the United States to
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repeal the Federal Excise Tax on communication services.
BE IT FURTHER RESOLVED that copies of this resolution
be forwarded to Florida Congressional delegation, to the Ways and
Means Committee of the House of Representatives, to the Senate
Finance Committee, to the several state regulatory commissions; to
all telephone companies operating in Florida and to the Federal
Communications Commission.
PASSED and ADOPTED this 6th day of April, 1965.
Mayor
ATTEST:
,. 1z
Village Clerk
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