HomeMy WebLinkAboutOrdinances (O-07-1649)-12/18/2007ORDINANCE 0-07-1649
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF COLLEYVILLE, TEXAS,
AMENDING THE CODE OF ORDINANCES BY AMENDING CHAPTER 90,
TAXATION, BY ADDING SECTION 90-04 IMPOSING A TAX ON GOODS IN
TRANSIT; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN
EFFECTIVE DATE
WHEREAS, in November 2001, the Texas voters approved an amendment to the
Texas Constitution adding Article VIII, Section 1-n, authorizing the Texas
Legislature to exempt from ad valorem taxation "goods in transit"; and
WHEREAS, the Texas Constitution, Article VIII, Section 1-n(d), allows a municipality to
tax "goods in transit" if the Texas Legislature authorizes an exemption; and
WHEREAS, the City Council has held a public hearing at which members of the public
were permitted to speak for or against the taxation of "goods in transit";
and
WHEREAS, the City has complied with all necessary laws and other conditions
precedent prior to enacting this ordinance; and
WHEREAS, the City Council wishes to amend Chapter 90 of the Colleyville Code of '~
Ordinances, and deems such amendments to be in the best interests of '~
and necessary to protect the health, safety and welfare of the public.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
COLLEYVILLE, TEXAS:
Sec. 1. THAT all matters stated herein above are found to be true and correct and
are incorporated herein by reference as if copied in their entirety.
Sec. 2. THAT Chapter 90 Taxation of the Colleyville Code of Ordinances is hereby
amended by the addition of a new Subsection 90-4 to read as follows:
"Sec. 90-4. Tax imposed on goods in transit
(a) Definitions:
(1) "Dealer's motor vehicle inventory," "dealer's vessel and
outboard motor inventory," "dealer's heavy equipment inventory,"
and "retail manufactured housing inventory" have the meanings
assigned by Subchapter B, Chapter 23 of the Texas Tax Code.
(2) "Goods in transit" means tangible personal property that:
Ordinance 0-07-1649
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(A) is acquired in or imported into this state to be forwarded to
another location in this state or outside this state;
(B) is detained at a location in this state in which the owner of the
property does not have a direct or indirect ownership interest for
assembling, storing, manufacturing, processing, or fabricating
purposes by the person who acquired or imported the property;
(C) is transported to another location in this state or outside this
state not later than 175 days after the date the person acquired
the property in or imported the property into this state; and
(D) does not include oil, natural gas, petroleum products, aircraft,
dealer's motor vehicle inventory, dealer's vessel and outboard
motor inventory, dealer's heavy equipment inventory, or retail
manufactured housing inventory.
(3) "Location" means a physical address.
(4) "Petroleum product" means a liquid or gaseous material that
is an immediate derivative of the refining of oil or natural gas.
(b) Tax Imposed. The City hereby imposes a tax on "goods in
transit", as provided by Texas Tax Code § 11.253Q), and not
exempt from taxation by any other law."
Sec. 3. THAT the effective date for these amendments shall be the date of
passage by the City Council, and all customers shall be billed under the
new rates for usage commencing said date.
Sec. 4. THAT if any section, article, paragraph, sentence, clause, phrase or word
in this ordinance, or application thereto to any person or circumstance is
held invalid or unconstitutional by a court of competent jurisdiction, such
holding shall not affect the validity of the remaining portions of this
ordinance; and the City Council hereby declares it would have passed
such remaining portions of the ordinance despite such invalidity, which
remaining portions shall remain in full force and effect.
Sec. 5. THAT this ordinance shall become effective from and after the date of its
passage.
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AND IT IS SO ORDERED.
T first reading and p blic hearing being conducted on the °~~ day of
~ ~ 2007.
Th cond reading and ublic hearing being conducted on the / ~ day of
2007.
ATTEST: CITY OF COLLEYVILLE
~~--~ --
Cynthia Singleton, TRMC, CMC David Kelly
City Secretary Mayor
APPROVED AS TO FORM AND LEGALITY:
~~~~ ~ , ~~
Matthew C. G. Boyle
City Attorney