HomeMy WebLinkAboutRes 2011-19 Relating to Taxation of Goods In TransitCity of West University Place
Harris County, Texas
RESOLUTION NUMBER 2011-19
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST
UNIVERSITY PLACE, TEXAS RELATING TO APPROVAL OF
TAXATION OF GOODS-IN-TRANSIT THAT ARE OTHERWISE
EXEMPT FROM TAXATION BY TEX. TAX CODE § 11.253
WHEREAS, the 82nd Texas Legislature during its Special Session enacted
Senate Bill 1 which amended Tex. Tax Code § 11.253, under which personal
property consisting of goods-in-transit, as newly defined, are exempt from taxation;
and
WHEREAS, a new subsection (j-1) was added to § 11.253 by Senate Bill 1,
which provides for a local option under which a taxing unit may tax such goods-in-
transit otherwise exempt, if the governing body of such taxing unit after a public
hearing takes official action to tax such personal property; and
WHEREAS, on the 14th day of November, 2011 the governing body of the
City of West University Place, Texas held a public hearing at which members of the
public were permitted to speak for or against the taxation of certain goods-in-transit
personal property; and
WHEREAS, following the public hearing, the governing body of the City of
West University Place, Texas has determined that such goods-in-transit personal
property, as exempted by Tex. Tax Code § 11.253, should be subject to taxation by
the City of West University Place, Texas for tax year 2012 and all subsequent years.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF WEST UNIVERSITY PLACE, TEXAS THAT:
Section 1: All of the above recitals are found to be true and correct and are
incorporated and made a part of this Resolution.
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Section 2: All such goods-in-transit personal property as defined by the
amendments to Tex. Tax Code § 11.253 under Senate Bill 1, shall be, and are
hereby declared to be, taxable by the City of West University Place, Texas for tax
year 2012 and for every year thereafter, all as provided for and in accordance with
Texas Tax Code § 11.253.
Section 3: This Resolution is effective upon its passage and adoption.
PASSED, APPROVED, AND ADOPTED this 14th day of November, 2011.
CITY OF WEST UNIVERSITY PLACE, TEXAS
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By
Bob Fry, Mayor
Thelma A. Lenz, City
RECOMMENDED:
Michael R ss, City Manager
APPROVED AS TO FORM:
Alan etrov, City Attorney
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