HomeMy WebLinkAboutORD 1289 - ORD Amending Taxayion Capter of Code of ORD in West U
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ORDINANCE NUMBER 1289
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AN ORDINANCE AMENDING THE "TAXAT!ON" CHAPTER OF THE CODE OF ORDINANCES
OF THE CITY OF WEST UNIVERSITY PLACE, TEXAS BY THE ADDIT!ON OF A
SECT!ON RELAT!NG TO TAXAT!ON OF TELECOMMUNICAT!ONS SERVICES; MAKING
THIS ORDINANCE CUMULATIVE; STATING THE PURPOSE AND INTENT OF THIS
ORDINANCE; PROVIDING A SEVERABILITY CLAUSE; AND CONTAINING OTHER
RELATED PROVISIONS.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WEST UNIVERSITY
PLACE, TEXAS:
Secti on 1. That the Code of Ordinances, City of West
University Place, Texas, is hereby amended by adding a Section to be
numbered 22-11, which said Section reads as follows:
Section 22-11. Taxation of Telecommunication Services
(a) A tax is hereby authori zed on all
telecommunications services sold within the City. 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 origin cannot be
determined, the sale is consummated at the address to which the
call or other communication is billed.
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(b) The rate of the tax imposed by this section shall be the
same as the rate imposed by the City'for all other local sales and
use taxes as authorized by the legislature of the State of Texas.
(c)
1, 1987.
This section shall become effective as of October
Section 2. (a) This ordinance shall be and is hereby declared
to be cumulative of all other ordinances of the City of West University
Place, Texas, and this ordinance shall not operate to repeal or affect
any of such other ordi nances except insofar as the provi s ions thereof
might be inconsistent or in conflict with the provisions of this
ordinance, in which event such conflicting provisions, if any, in such
other ordinance or ordinances are hereby repealed.
(b) The purpose and the intent of th is ordinance
is to repeal the application of the exemption (from taxes imposed under
TEX. REV. CIV. STAT. art. 1066c, hereinafter referred to as the "Act")
provided by Section 4B of the Act for telecommunications services sold
within the City, and this ordinance shall be liberally construed to
achieve this purpose and intent.
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Ordinance Number 1289
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Section 3. The, City i 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.
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Section 4. If any word, phrase, clause, sentence, paragraph,
section or other part of this ordinance or the appl ieation thereof to
any person or circumstance, shall ever be - held to be invalid or
unconstitutional by any court of competent jurisdiction, the remainder
of this ordinance and the application of such word, phrase, clause,
sentence, paragraph, section or other part of this ordinance to any
other persons or circumstances shall not be affected thereby.
Section 5. The City Council officially finds, determines and
declares that a sufficient written notice of the date, hour, place and
subj~ct of each meeting at which this ordinance was discussed,
considered or acted upon was given in the manner required by the Open
Meetings Law, TEX. REV. CIV. STAT. ANN. art. 6252-17, as amended, and
that each such meeting has been open to the public as required by law
at all times during such discussion, consideration and action. The
City Council ratifies, approves and confirms such notices and the
contents and posting thereof.
Section 6. This ordinance shall become effective from and
after its passage and signing as provided by law.
PASSED AND APPROVED ON FIRST READING THIS 27th day of
Apri 1 , 1987.
Councilmembers Voting Aye:
Mayor Parks, Councilmembers
Bryan, Bell, Britton,
Schwartzel
Councilmembers Voting No:
Councilmembers Absent:
None
None
PASSED AND APPROVED ON SECOND READING thi s 11th day of May,
1987.
Councilmembers Voting Aye:
Mayor Parks, Councilmembers
Bryan, Bell, Britton~
Schwartzel
[]
Councilmembers Voting No:
Councilmembers Absent:
None
None
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Ordinance Number 1289
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Michael L. Parks, Mayor
ATTEST:
Audrey Nichols
City Secretary
Approved as to Form:
(SEAL)
James L. Dougherty, Jr.
City Attorney
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