HomeMy WebLinkAboutOrdinance No. 622 c Ty oF T.E ¢o .oNy, ?EXAS
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF THE COLONY, TEXAS TAKING OFFICIAL ACTION
TO TAX TANGIBLE PERSONAL PROPERTY OTHERWISE
EXEMPT PURSUANT TO ARTICLE VIII, SECTIONS
1-j OF THE TEXAS CONSTITUTION AND OVERRIDING
CONSTITUTIONAL AMENDMENT NO. 5, WHICH
AMENDMENT ADDED SECTION 1-j TO ARTICLE VIII
OF THE TEXAS CONSTITUTION; PROVIDING A
SEVERABILITY CLAUSE; AND PROVIDING AN
EFFECTIVE DATE
WHEREAS, Constitutional Amendment No. 5 (the "Amendment")
was approved by the voters of Texas on November 7, 1989, which
Amendment exempts from taxation defined personal property which
is temporarily within the State; and
WHEREAS, this exemption could result in a loss of
substantial tax revenue to the City of The Colony, a Home-Rule
City; and
WHEREAS, the Amendment authorizes municipalities,
including Home Rule municipalities such as the City of The
Colony, to adopt an ordinance which overrides the exemption and
permits the City to tax property that is temporarily within the
City; and
WHEREAS, by the adoption of this Ordinance, the City
hereby takes official action to tax the tangible personal
property that is otherwise exempt pursuant to Article VIII,
Section l-j, of the Texas Constitution.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF THE COLONY, TEXAS:
Section 1. The recitations contained in the preamble
to this Ordinance are hereby adopted by the City Council and
incorporated herein for all purposes.
Section 2. For the purposes of this ordinance, the
following shall apply:
a) tangible personal property shall include
aircraft and aircraft parts; and
b) property imported to this State and City
shall include property brought into this State and City;
and
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c) property f6rwar~ed outside this State and
City shall include property transported outside this
State and City or to be affixed to an aircraft to be
transported outside this State and City; and
d) property detained in this State and City
for assembling, storing, manufacturing, processing or
fabricating purposes shall include property, aircraft or
aircraft parts brought into this State and City or
acquired in this State and City and used by the person
who acquired the property, aircraft or aircraft parts in
or who brought the property, aircraft or aircraft parts
into this State and City for the purpose of repair or
maintenance of aircraft operated by a certificated air
carrier.
Section 3. In addition to all other personal and real
property that is taxable by the City, the City hereby takes
official action to tax the following tangible personal
property, to wit: goods, wares, merchandise and all other
tangible personal property and ores.
Section 4. The property identified in Section 3 of
this ordinance shall be taxable for the tax year 1989.
Section 5. The tax as established by this ordinance
shall be levied against the property described in Section 3 of
this ordinance for each and every tax year from and after the
passage and adoption of this ordinance.
Section 6. If any section, article, paragraph,
sentence, clause, phrase or word in this ordinance, or
application thereto any person or circumstances is held invalid
or unconstitutional by a Court of competent jurisdiction, such
holding shall not affect the validity of the remaining portions
of this ordinance; and the City Council hereby declares it
would have passed such remaining portions of the ordinance
despite such invalidity, which remaining portions shall remain
in full force and effect.
Section 7. This ordinance shall be in full force and
effect from and after its passage, and it is accordingly so
ordained.
PASSED AND APPROVED B~ THE CITY COUNCI~ OF THE CITY OF
THE COLONY, TEXAS, this / ~ day of x~ ~.. , 1989.
m or,
City of The Colony, Texas
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ATTEST:
City Secretary,
City of The Colony, Texas
[SEAL]
APPROVED AS TO FORM:
City Attorney,
City of The Colony, Texas
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