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<br />RESOLUTION NO. 2000-064 <br /> <br />A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PARIS, <br />PARIS, TEXAS, EXPRESSING THE COUNCIL'S OPPOSITION TO ANY <br />ACTION BY THE UNITED STATES CONGRESS TO IMPLEMENT THE <br />ADVISORY COMMISSION ON ELECTRONIC COMMERCE'S REPORT <br />PROPOSALS THAT WOULD PREEMPT STATE AND LOCAL <br />SOVEREIGNTY OVER THE TAXATION OF E-MAIL TRANSACTIONS, AS <br />THAT SOVEREIGNTY IS GUARANTEED BY THE TENTH AMENDMENT <br />TO THE UNITED STATES CONSTITUTION; SUPPORTING <br />SIMPLIFICATION OF STATE AND LOCAL SALES TAXES; OPPOSING <br />ANY CONGRESSIONAL EFFORT TO EXPAND THE CURRENT <br />MORATORIUM ON THE TAXATION OF INTERNET SALES; MAKING <br />OTHER FINDINGS AND PROVISIONS RELATED TO THE SUBJECT; AND <br />DECLARING AN EFFECTIVE DATE. <br /> <br />WHEREAS, the use of new communications technologies, including the Internet, as a way <br />to conduct sales of goods and services is accelerating; and, <br /> <br />WHEREAS, out-of-state vendors who conduct sales via the Internet, mail order, and phone, <br />under many circumstances, are not required by law to collect existing sales and use taxes imposed <br />by state and local governments in which the purchaser resides; and, <br /> <br />WHEREAS, the primary barrier to collecting taxes on remote sales is the Supreme Court's <br />ruling in Ouill v. North Dakota which defers to Congress, and only Congress, to authorize states to <br />require remote vendors to collect taxes in a manner that does not unduly burden interstate commerce; <br />and, <br /> <br />WHEREAS, current laws create a competitive disadvantage and great inequities between <br />merchants who sell from traditional "brick-and-mortar" establishments and those who sell from <br />electronic stores; and, <br /> <br />WHEREAS, this migration of sales to the Internet is restricting the ability of state and local <br />govemments and school districts to collect taxes which finance essential public services including <br />but not limited to police, fire, emergency medical service, education, social services, infrastructure <br />development, and local healthcare; and, <br /> <br />WHEREAS, the United States Constitution reserves for the states the right to collect and <br />impose taxes; and, <br /> <br />WHEREAS, forty-five (45) states and the District of Columbia collect over forty (40) <br />percent of overall revenue from sales taxes to fund vital public services; and, <br />