ORD 1987-09 - Taxation - Local Sales and Use Taxes. 04-28-1987ORDINANCE NO. 87- 9
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF HUNTSVILLE,
TEXAS, AMENDING CHAPTER 15B TAXATION, BY THE ADOPTION OF A
NEW ARTICLE II1. LOCAL SALES AND USE TAXES; TAXING CERTAIN
TELECOMMUNICATION SERVICES; MAKING THIS ORDINANCE CUMULATIVE;
PROVIDING A SEVERABILITY CLAUSE, AND PROVIDING FOR THE
EFFECTIVE DATE HEREOF.
WHEREAS on November 21, 1967, the City had an election imposing the local
sales and use tax; and
WHEREAS the City has previously elected to apply that tax to certain
utility services; and
WHEREAS the City Council now desires to authorize a local sales tax on
certain telecommunication services as provided by recent amendments to
Tex.Rev.Civ.Stat. art. 1066c.
NOW, THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF HUNTSVILLE, TEXAS, that:
Section 1. Chapter 15B, Taxation of the Code of Ordinances of the City of
Huntsville, Texas, is hereby amended by the adoption of a new
Article III. Local Sales and Use Taxes, which shall read as
follows:
ARTICLE III. LOCAL SALES AND USE TAX
Section 15B -30. Local sales and use use tax - levy.
(a) The City sales and use tax having been adopted at an election, there
is hereby levied a one percent (1%) local sales and use tax within the
City.
(b) The City Secretary is directed to forward to the Comptroller of Public
Accounts of the State of Texas a certified copy of every ordinance
adding or detaching territory from the City and a map clearly showing
the territory added thereto or detached therefrom.
Section 15B -31. Residential gas and electricity.
(a) A tax is hereby authorized on all receipts from the sale, production,
distribution, lease or rental of, and the use, storage, or consumption
within the City of gas and electricity for residential use within the
City.
(b) The rate of the tax imposed by this section shall be the same as the
rate imposed by the City of Huntsville, Texas, for all other local
Sales and Use Taxes as authorized by the legislature of the State of
Texas.
(c) The City Secretary shall forward to the Comptroller of the State of
Texas by United States Registered Mail a copy of this ordinance with a
copy of the minutes of the City Council's vote and discussion of this
ordinance.
(d) This section shall become effective as of October 1, 1978.
Section 15-32. Taxation of Telecommunication Services.
/./
(a) A tax is hereby authorized on all telecommunications services sold
within the City of Huntsville, 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 origin cannot
be determined, the sale is consummated at the address to which the
call or other communication is billed.
(b) The rate of the tax imposed by this section shall be the same as the
rate imposed by the City of Huntsville, Texas, for all other local
Sales and Use Taxes as authorized by the legislature of the State of
Texas.
(c) The City Secretary shall forward to the Comptroller of the State of
Texas by United States Registered Mail a copy of this ordinance with a
copy of the minutes of the City Council's vote and discussion of this
ordinance.
(d) This section shall become effective as of October 1, 1987.
Section 2. This ordinance shall be and is hereby declared to be cumulative
of all other ordinances of the City of Huntsville, Texas, and
this ordinance shall not operate to repeal or affect any of such
other ordinances except insofar as the provisions 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.
Section 3. 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.
Section 4. This ordinance is to be liberally construed to achieve its
remedial purposes.
Section 5. This ordinance shall become effective from and after its passage
as provided by law.
PASSED AND APPROVED
this the
ATTES
T,
E CITY CO CIL 9F THE CITY OF HUNTSVILLE, TEXAS,
day of , 1987.
h DeShaw, City Secretary
APPROVED AS TO FORM:
Scott Bounds, City Attorney
THE CITY OF HUNTSVILLE, TEXAS
By
ne Mond y, Mayor