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0919 OFFICIAL RECORD ORDINANCE 919 AN ORDINANCE OF THE CITY OF SOUTHLAKE, TEXAS, PROVIDING FOR THE TAXATION OF GOODS-IN-TRANSIT EXEMPT UNDER SECTION 11.253 OF THE TEXAS TAX CODE; PROVIDING A REPEALER CLAUSE; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING FOR SAID ORDINANCE TO TAKE IMMEDIATE EFFECT. WHEREAS, in 2001, the Texas Legislature approved Senate Joint Resolution 6, which was subsequently approved by the eligible voters of the State of Texas authorizing a "super freeport" property tax exemption for certain tangible personal property; and WHEREAS, the Texas Legislature in the 80th Legislative Session approved House Bill 621 (hereinafter referred to as "HB 621 "), as the enabling statute for the "super freeport" property tax exemption approved by the voters in 2001; and WHEREAS, HB 621 adds section 11.253 to the Texas Tax Code and exempts from property taxes any tangible personal property (other than oil and gas, aircraft, dealer's motor vehicle inventory, dealer's boat inventory, dealer's heavy equipment inventory, and retail manufactured housing) that is located at a site for less than 175 days and is not under the control of the property owner; and WHEREAS, Section 11.2530) of the Texas Tax Code provides that the City Council of the City of South lake, Texas, may in the manner required for official action by the governing body, provide for the taxation of goods-in-transit exempt provided for pursuant to Section 11.253(b) of the Texas Tax Code, and not exempt under other law. Moreover, the official action to tax the goods-in- transit must be taken before January 1 of the first tax year in which the City Council of the City of South lake, Texas, proposes to tax goods-in-transit; and WHEREAS, Section 11.2530) of the Texas Tax Code also provides that "before acting to tax the exempt property, the governing body of the taxing unit must conduct a public hearing as required by Section 1-n(d), Article VIII, Texas Constitution. If the governing body of a taxing unit provides for the taxation of the goods-in-transit as provided by this subsection, the exemption prescribed by Subsection (b) does not apply to that unit. The goods-in-transit remain subject to taxation by the taxing unit until the governing body of the taxing unit, in the manner required for official action, rescinds or repeals its previous action to tax goods-in-transit, or otherwise determines that the exemption prescribed by Subsection (b) will apply to that taxing unit"; and WHEREAS, Section 11.253 U) of the Texas Tax Code also provides that a decision to continue taxing super freeport goods can be reversed for a future tax year; and WHEREAS, the City Council of the City of Southlake, Texas, held a public hearing prior to the passage of this Ordinance, consistent with HB 621 and Section 11.253 of the Texas Tax Code; and WHEREAS, the City Council of the City of Southlake, Texas, find and determines that the super freeport exemption as authorized by Section 11.253 of the Texas Tax Code is not in the best interest of the City of Southlake, Texas. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SOUTHLAKE, TEXAS: SECTION 1. The findings set forth above are incorporated into the body of this Ordinance as if fully set forth herein. SECTION 2. The City Council of South lake, Texas hereby provides for the taxation of goods-in-transit which would otherwise be exempt under Subchapter B, Chapter 11, Section 11.253(b), Tax Code and which are not exempt under other law. SECTION 3. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs and sections of this ordinance are severable, and if any phrase, clause, sentence, paragraph or section of this ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this ordinance, since the same would have been enacted by the City Council without the incorporation of this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. SECTION 4. Any provision of any prior ordinance of the City whether codified or unmodified, which are in conflict with any provision of the Ordinance, are hereby repealed to the extent of the conflict, but all other provisions of the ordinances of the City whether codified or uncodifided, which are not in conflict with the provisions of this Ordinance, shall remain in full force and effect. SECTION 5. This Ordinance shall take effect immediately from and after its passage and the publication of the caption, as the law in such cases provides. 2 PASSED AND APPROVED ON FIRST READING ON THE 6TH DAY OF NOVEMBER, 2007. ~~) MAYOR ATTEST "" ,,,.,, 1/ I 1111, ,_" ~1\1LAI( 'I" ......' 0 (00.90&. ~ :".... .. 0." e.' /-.~, ~ ~ .0. -.. ~ ~ ::0" * ..~~ .. . . .. : . . ~ :>-: .en: :r-- :~: ......- ~ : = ...c.). .... .... .- ~ -; -. .-:- " -..11..1).- ...' " ...' "" *ir~ ",\ 1"1'"", ."", PASSED AND APPROVED ON SECOND READING ON THE 20TH DAY OF NOVEMBER, 2007. ~-~ MA YOR~ ATTEST k~ - ,,\- Ii ~ t 1 ~ tl ~ I'J It; J 'Q, ,,\'+.. \J1~"'~Ljtk- "I",j ,ft.' r.-.O ,e&{l~ ~"'~I!t40 ~ '" ~ -..I 0* .. I :!t.. ~ ~ ~ IJ~O 0.. ~ ~ :: O. * .\~..~ .... . . .. : >- : " : S =\-: :00: ... -. . , ... ~<..)~. .: S ~ -.. ..- $ "" ..$~o",o... ...,:- "" *"* ~ \,\\\ 11",,, fl' II ,." 3 INVOICE Star-Telegram Customer ID: CIT57 400 W.7TH STREET Invoice Number: 291471001 FORT WORTH,TX 76102 RECEIVED (817)390-7761 Invoice Date: 11/24/07 Federal Tax ID 22-3148254 Terms: Net due in 21 days Due Date: 11/30/07 Bill To: PO Number: no po CITY OF SOUTHLAKE 1400 MAIN ST OFFICE OF CITY SECRETARY Order Number: 29147100 STE 440 Sales Rep: 005 SOUTHLAKE, TX 76092-7604 Description: CITY OF SOUTHLA Attn Attn:ACCOUNTS PAYABLE Publication Date: 11/24/07 Description Location Col Depth Linage MU Rat' .Ammint 1 CITY OF SOUTHLAKE ORDINA] regal-Notices 1 33 33 LINE $0.81 $26.73 CITY OF SOUTH- LAKE ORDINANCE /@ Sales Discount NO. 919 AN ORDINANCE OF ($5.00) THE CITY OF SOUTHLAKE, TEX- AS, OVIDING Misc Fee THPTTAXATIONFOR OF $500 GOODS-IN-TRANSIT EXEMPT UNDER SECTION 11.253 OF ' ',\ THE TEXAS TAX -\ - CODE;PROVIDING A �� _ REPEALER CLAUSE; "�' - PROVIDING A SEV- AFC Net Amount: $26.73 ERABILITY CLAUSE,. AND PROVIDIN FOR SAID ORDI- i' 200I NANCE TO TAKE TNZ,* IMMEDIATE EF- FECT. PASSED AND AP- PROVED THIS THE 20th DAY OF NO- VEMBER, 2007, - . DURING THE REG- -' ULAR CITY COUNCIL MEETING. MAYOR: Andy Wambsganss ATTEST: Lon Payne, i ,.�eiy CHRISTY L HOLLAND City Secretary �, '; *: MY COMMISSION EXPIRES Juy 31,2008 THE STATE OF TEXAS f', „ County of Tarrant Before me,a Notary Public in and for said County and State,this day personally appeared Deborah Baylor, Bid and Legal Coordinator for the Star- Telegram,published by the Star-Telegram, Inc.at Fort Worth,in Tarrant County,Texas;and who,after being duly sworn,did depose and say that the attached clipping of an advertisement was published in the ove named paper on the listed dates: BIDS&LEGAL DEPT. STAR TELEGRAM (817)390-7501 (� Signed J\ SUBSCRIBED AND SWORN TO BEFORE ME,THIS Tuesday,No em r ,2007. a...5J Notary Public Thank You For Your Payment Remit To: Star-Telegram Customer ID: CIT57 P.O. BOX 901051 Customer Name: CITY OF SOUTHLAKE FORT WORTH, TX 76101-2051 Invoice Number: 291471001 Invoice Amount: $26.73 PO Number: no po Amount Enclosed: $ INVOICE ,,- .ft, Star-Telegram Customer ID: CIT57 400 W.7TH STREET RECEIVED Invoice Number: 290690171 FORT WORTH,TX 76102 (817)390 7761 Invoice Date: 11/2/07 Federal Tax ID 22-3148254 DEC 1 3 Terms: Net due in 21 days Due Date: 11/30/07 Bill To:CITY OF SOUTHLAKE OFFICE OF CITY SECRETARY PO Number: no po 1400 MAIN ST Order Number: 29069017 STE 440 Sales Rep: 005 SOUTHLAKE, TX 76092-7604 Description: CITY OF SOUTHLA Attn Attn: ACCOUNTS PAYABLE Publication Date: 11/2/07 Description 'Location Col Depth Linage MU Rate Amount CITY CITY OF SOUTH NoticeSs herebyg ven I3580 1 47 47 LINE $0.81 $38.07 by the City Council of the City of Southlake, Texas, Sales Discount that a public hearing ($5.00) will be held on No- vember 20, 2007, at 5:00 p.m. or imme- Misc Fee diately following the Work Session, dur- $5.00 ing the Regular City Council meeting to be held in the City Council Chambers of Town Hall, 1400 Main Street, South- lake,Texas. Purpose Net Amount: $38.07 of the public hearing is to consider the �, RIVED second reading of h C the following ordi- nance: ORDINANCE NO. 919 ` )(� A THE ORDINAN CE OF NUV L 8 1007 SOUTHLAKE, TEX- AS PROVO TH� TAXATIONIDING OF p Y: GOODS-IN-TRANSITFR .. — EXEMPT UNDER SECTION 11.253 OF THE TEXAS TAX _ ww« CODE;PROVIDING A, I, REPEALER CLAUSE; PROVIDING A SEV-. yR`•'"'r ;- CHRISTY L.HOLLAND ERABILITY CLAUSE; } AND PROVIDING *• '*I MY COMMISSION EXPIRES THE STATE OF TI FOR SAID ORDI- 'G,; e July 31,2038 NANCE TO TAKE • •''''' County of Tarrant IMMEDIATE EF- " ° Al.• City oof Southlake Before me,a Nota lta ;,s, d County and State,this day personally appeared Deborah Baylor, Bid and Legal Coordinator for the Star- Telegram,published by the Star-Telegram, Inc.at Fort Worth,in Tarrant County,Texas;and who,after being duly sworn,did depose and say that the attached clipping of an advertisement was published in the ove named paper on the listed dates:BIDS&LEGAL DEPT. STAR TELEGRAM (817)390-7501 %% a k IQ f- --------7 Signed SUBSCRIBED AND SWORN TO BEFORE ME,THIS Tuesday, Nov:- be�l6 L 107. Notary Public / �1�/2--.14 C-i) Thank You For Your Payment Remit To: Star-Telegram Customer ID: CIT57 P.O. BOX 901051 Customer Name: CITY OF SOUTHLAKE FORT WORTH, TX 76101-2051 Invoice Number: 290690171 Invoice Amount: $38.07 PO Number: no po g Amount Enclosed: $