ORD 2007-34 - Authority To Tax Goods In Transit 11-15-2007ORDINANCE NO. 2007-34
AN ORDINANCE OF THE CITY OF HUNTSVILLE, TEXAS, TO TAX
TANGIBLE PERSONAL PROPERTY IN TRANSIT WHICH WOULD
OTHERWISE BE EXEMPT PURSUANT TO TEXAS TAX CODE, SECTION
11.253; AND DECLARING AN EFFECTIVE DATE.
WHEREAS, the 80`h Texas Legislature in Regular Session has enacted House Bill 621 to
take effect on January 1, 2008, which added Tex. Tax Code §11.253 to exempt from
taxation certain tangible personal property held temporarily at a location in this state for
assembling, storing, manufacturing, processing or fabricating purposes (goods -in- transit)
which property has been subject to taxation in the past; and
WHEREAS, Tex. Tax Code §11.2530) 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 Huntsville, having conducted a public
hearing as required by Section 1 -n(d), Article VIII, Texas Constitution, is of the opinion
that it is in the best interests of the district to continue to tax such goods -in- transit;
NOW, THEREFORE, BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF
HUNTSVILLE, TEXAS, that:
Section 1. The goods -in- transit, as defined in Tex. Tax Code § 11.253(a)(2), as amended
by House Bill 621, enacted by the 80`h Texas Legislature in Regular Session, shall remain
subject to taxation by the City of Huntsville.
Section 2. This ordinance shall take effect immediately after its passage.
PASSED AND APPROVED on this the 15th day of November
TEXAS
J. TuYner, Mayor
Steppa ie A. Brim, City Secretary
APPROVED AS TO FO
Thomas A. Leep' ity ktorney