R-1598-4-98RESOLUTION NO. 1598-9-98(R)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN
COUNTY, TEXAS, OPPOSING THE INTERNET TAX FREEDOM ACT.
WHEREAS, legislation entitled the "Internet Tax Freedom Act" has been filed in the 105th United States
Congress which imposes a moratorium on state and local taxation of the Internet, on-line services, and
commerce conducted over such networks; and,
WHEREAS, these initiatives would have the effect of significantly reducing sales tax revenues to Allen
and other taxing entities; and,
WHEREAS, sales taxes are a major source of revenue for the City of Allen and enable the City to
maintain low property taxes and quality services for its citizens; and,
WHEREAS, these initiatives would also have the effect of unfairly shifting tax burdens from on-line
service providers to businesses without an on-line presence.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ALLEN,
COLLIN COUNTY, TEXAS THAT:
SECTION 1: The City of Allen opposes legislation which imposes any moratorium or restriction on the
collection of sales taxes on Internet, on-line services, and commerce conducted over such networks.
SECTION 2: The City of Allen opposes federal mandates which effectively reduce local revenues
without recourse.
SECTION 3: The City of Allen opposes legislation which limits private competition and which unfairly
shifts a tax burden to locally owned and operated businesses which provide local employment and pay local
taxes.
DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN
COUNTY, TEXAS, ON THIS THE 16TH DAY OF APRIL, 1998.
APPROVED:
Stephen Terrell, MAYOR
ATTEST:
I �t -
Ju Morris �n, CMC, CITY SECRETARY