HomeMy WebLinkAboutOrdinances (O-88-684)-08/02/1988
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ORDINANCE 0-88-684
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AN ORDINANCE RELATING TO TAXATION OF TELECOMMUNICATIONS SERVICES,
AUTHORIZING THE TAXES PROVIDED FOR IN HOUSE BILL 1949 THROUGH
REPEAL OF THE APPLICATION OF THE EXEMPTION AS AUTHORIZED BY SECTION
4B(b) of ARTICLE 1066C V.A.T.C.S.; PROVIDING FOR NOTIFICATION
TO THE COMPTROLLER OF THE STATE OF TEXAS; PROVIDING THAT NO
SUCH TAX PROVIDED FOR HEREUNDER SHALL SERVE AS AN OFFSET TO OR
TO REDUCE ANY AMOUNT PAYABLE BY ANY PROVIDER OF TELECOMMUNICATIONS
SERVICE PURSUANT TO ANY FRANCHISE, STREET USE ORDINANCE, CHARTER
PROVISIONS, STATUTE OR ANY OTHER IMPOSITION OF THE CITY OF
COLLEYVI LLE; MAKING THIS ORDINANCE CUMULATIVE; PROVIDING A
SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE.
NOW, THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
COLLEYVILLE, TEXAS:
Sec. 1. (a) THAT a tax is hereby authorized on all telecommunications
services sold within the City of Colleyville, Texas. For purposes
of this section, the sale of the telecommunications services
is consummated at the location of the telephone or other
telecommunications device from which the call or other
communication originates. If the point of origin cannot be
determined, the sale is consummated at the address to which
the call or other communication is billed.
(b) It is the intent of this ordinance to authorize all taxes
provided for in House Bill 1949 through repeal of the application
of the exemption provided for in Article 1066c. Section 4B(a)
and (b), V.A.T.C.S.
(c) The rate of tax imposed by this section shall be the
same as the rate imposed by the City of Colleyville, Texas,
for all other 1 oca 1 Sales and Use Taxes as authori zed by the
legislature of the State of Texas.
(d) The City Secretary shall forward to the Comptroller of
the State of Texas by United States Registered or Certified
Mail a copy of this Ordinance along with a copy of the minutes
of the City Council's vote and discussion on this ordinance.
(e) This section shall become effective as of January 1,
1989.
Sec. 2.
This ordinance shall be and is hereby declared to cumulative
of all other ordinances of the City of Colleyville. Texas, and
this ordinance shall not operate to repeal or affect any of
such other ordinances. The tax provided for hereunder shall
not serve as an offset to be in 1 i eu of or in any way reduce
,
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any amount payable to the City pursuant to any franchise, street
use ordinance, Charter provision, Statute or, without limitation
by the foregoing enumeration otherwise payable by any provider
of telecommunications service; it being the express intent hereof
that all such obligations, impositions and agreements of every
kind and nature shall remain in full force and effect without
reduction or limitation hereby.
Sec. 3. If any provision, section, subsection, sentence, clause or phrase
of this ordinance, or the application of same to any person
or set of ci rcumstances is for any reason held to be
unconstitutional, void, invalid, or for any reason unenforceable,
the validity of the remaining portions of this ordinance or
its application to other person or sets of circumstances shall
not be affected thereby, it being the intent of the City Council
of the City of Colleyville in adopting this ordinance that no
portion hereof nor provision or regulation contained herein
become inoperative or fail by reason of any unconstitutionality
or invalidity or any other portion or regulation.
Sec. 4. This ordinance is to be liberally construed to achieve its
remedial purposes.
Sec. 5. This ordinance shall become effective from and after its passage
as provided by law.
AND IT IS SO ORDERED.
The first reading and public hearing being conducted on the 5th day of
J u 1 y, 1988 .
The second reading and public hearing being conducted on the 19th day
of July, 1988.
The thi rd readi ng and pub 1 i c heari ng bei ng conducted on the 2nd day of
August, 1988.
TEXAS,
PASSED AND ApPROVED
THIS the ~day of
ATTEST:
LaVada Johnson
City Secretary
Mayor
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~. Foster
City Attorney
LEGALITY: