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<br />I <br /> <br />Sponsored by: Janke <br /> <br />CITY OF SEWARD, ALASKA <br />RESOLUTION 2000-046 <br /> <br />A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, <br />ALASKA, SUPPORTING ADELA Y OF CONGRESSIONAL ACTION ON <br />INTERNET TAX MORATORIUM <br /> <br />WHEREAS, out-of-state remote sellers who conduct sales via the Internet, mail <br />order, and phone are not required by law to collect existing sales and use taxes imposed <br />by state and local governments; and <br /> <br />WHEREAS, the primary barrier to collecting taxes on remote sales is the <br />Supreme court's ruling in Quill V. North Dakota which defers to Congress to authorize <br />states to require remote sellers to collect taxes in a manner that does not unduly burden <br />Interstate commerce; and <br /> <br />WHEREAS, state and local governments are working together to implement a <br />streamlined sales tax system that would simplify definitions, tax rates and tax bases and <br />use 21 st Century technology in the collection process; and <br /> <br />I <br /> <br />WHEREAS, current laws create a competitive disadvantage and great inequities <br />between merchants who sell from traditional "brick- and -mortar" establishments and <br />those who sell from electronic stores; and <br /> <br />WHEREAS, increasing sales on the Internet, and the resulting erosion of sales <br />and use tax revenues, will limit the ability of states and governments and school districts <br />to finance essential public services such as police, fire, emergency medical service, <br />education, social services, infrastructure development, and healthcare; and <br /> <br />WHEREAS, a recent University of Tennessee study estimates that state sales tax <br />revenue losses in 2003 will exceed $10 billion; and <br /> <br />WHEREAS, the Advisory Commission on Electronic Commerce failed to reach <br />a legally required consensus on fair and equitable treatment of both remote sellers and <br />"Main Street" retailers and also proposed that Congress preempt state and local <br />sovereignty guaranteed by the U. S. Constitution. <br /> <br />NOW, THEREFORE, BE IT RESOLVED, BY THE CITY COUNCIL OF <br />THE CITY OF SEWARD, ALASKA, that: <br /> <br />I <br /> <br />Section 1. That the City Council supports simplification of state and local sales taxes, <br />and urges states to move expeditiously to develop and approve model simplification <br />legislation; <br />