HomeMy WebLinkAbout1996-2191 - Ordinance - 07/11/1996ORDINANCE NO. 2191
AN ORDINANCE RELATING TO TAXATION OF TELECOMMUNICATIONS SERVICES;
REPEALING THE APPLICATION OF THE EXEMPTION PROVIDED FOR IN Tex. Tax Code
{}321.210 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 PROVISION, STATUTE OR ANY OTHER IMPOSITION OF THE
CITY OF COLLEGE STATION; MAKING THIS ORDINANCE CUMULATIVE; PROVIDING A
SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, it has come to the attention of the College Station City Council that the City
of College Station can repeal the sales tax exemption provided in Tex. Tax Code {}321.210(a)
and impose a sales tax on any provider of telecommunications service pursuant to Tex. Tax
Code {}321.210(b);
WHEREAS, the City of College Station heard evidence pertaining to other
municipalities charging sales taxes;
WHEREAS, the City of College Station City Council is of the belief that the sales tax
exemption should be repealed and that all telecommunications providers in the City should
remit sales tax to the City of College Station.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF COLLEGE
STATION, TEXAS:
(a) A tax is hereby authorized on all telecommunications services sold within the City of
College Station, Texas. For purposes of this section, the sale of 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 odgin cannot be determined,
the sale is consummated at the address to which the call or other communication is billed.
(b) The application of the exemption provided for in Tex. Tax Code §321.210(a) is
hereby repealed by the City of College Station, Texas as authorized by Tex. Tax Code
{}321.210(b).
(c) The rate of tax imposed by this section shall be the same as the rate imposed by the
City of College Station, Texas, for all other local Sales and Use Taxes as authorized 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.
II.
This ordinance shall be and is hereby declared to be cumulative of all other ordinances
of the City of College Station, 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 lieu of or in any way reduce 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 telecommunication 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.
III.
If any section, subsection, sentence, clause or phrase of this ordinance is for any
reason held unconstitutional, such holding shall not affect the validity of the remaining portions
of this ordinance.
IV.
This ordinance is to be liberally construed to achieve its remedial purposes.
It was then duly moved.by Council member ~ I'~LL)E/~ and
seconded by Council member~[ c._}5 ~O ~J that the findings be made and this
Ordinance be adopted. After due discussion, such findings were made, the motion prevailed
and carried by the following vote:
Mayor Mcllhaney v~ Aye No Abstention
Hickson ~ Aye No Abstention
Fox ~ Aye No Abstention
Marriot Aye No ~'"'Abstention
Kennady ~ Aye No Abstention
Birdwell ~ Aye No Abstention
VI.
This Ordinance shall be in full force and effect on the first day of the first calendar
quarter occurring after the expiration of the first complete calendar quarter occurring after the
date on which the comptroller receives notice of the passage of this ordinance.
ADOPTED THIS THE 11~.h DAYOF JULY
,1996.
Lyn~{ Mcllh~ney, Mayor ~'
City of College Station, Texas
ATTEST:
APPROVED AS TO FORM:
Roxanne Nemcik, Acting City Attorney