HomeMy WebLinkAbout2011-3391 - Ordinance - 12/08/2011
ORDINANCE NO. -D I 1-33q
AN ORDINANCE PROVIDING FOR THE AD VALOREM TAXATION OF TANGIBLE
PERSONAL PROPERTY IN TRANSIT WHICH WOULD OTHERWISE BE EXEMPT
PURSUANT TO TEXAS TAX CODE, SECTION 11.253; PROVIDING A SEVERABILITY
CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION,
TEXAS:
WHEREAS, THE 82ND Texas Legislature in Special Session, enacted Senate Bill 1, to take
effect on September 1, 2011, which would require a taxing unit to take action, in the required
manner, after October 1, 2011, to provide for the taxation of goods-in-transit; and
WHEREAS, Tex. Tax Code 11.2530-1) as amended allows the governing body of a taxing unit,
after conducting a public hearing, to provide for the continued taxation of such goods-in-transit;
and
WHEREAS, the City Council of the City of College Station, having conducted a public hearing
as required by Section 1-n (d), Article VIII, Texas Constitution, and Tex. Tax Code 11.2530-1) is
of the opinion it is the best interests of the City to continue to tax such goods-in-transit;
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION,
TEXAS THAT:
PART 1: The goods-in-transit, as defined by Texas Tax Code Section 11.253(a)(2), as
amended by Senate Bill 1, enacted by the 82"d Texas Legislature in Special
Session, shall remain subject to taxation by the City of College Station.
PASSED, ADOPTED and APPROVED this ~h_ day of ~ 2011.
APPROVED:
MAYOR
ATTEST:
City Secret
APPROVED:
C
~Uhg 66)10~_
City Attorney