HomeMy WebLinkAboutOrdinance No. 01-1334 CITY OF THE COLONY, TEXAS
ORDINANCE NO.0 1 - I ~<~
AN ORDINANCE OF THE CITY OF THE COLONY, TEXAS, ADOPTING
PROVISIONS TO CONTINUE THE LEVY OF AD VALOREM TAXATION
UPON MOTOR VEHICLES LEASED FOR PERSONAL USE AS PROVIDED
FOR IN SENATE BILL 248 OF THE 77TM LEGISLATURE UNLESS
OTHERWISE EXEMPTED BY LAW; PROVIDING DEFINITIONS;
PROVIDING A CUMULATIVE CLAUSE; PROVIDING A SAVINGS
CLAUSE; PROVIDING SEVERABILITY; PROVIDING PUBLICATION;
PROVIDING FOR ENGROSSMENT AND ENROLLMENT; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City of The Colony, Texas is a Texas Home Rule municipality with full
power of local self government as provided by Article 11, Section 5 of the Texas Constitution and its
Home Rule Charter, and is located in Denton County, Texas, and
WHEREAS, the City Council of the City of The Colony, Texas, is empowered under the
Texas Local Government Code, Section 51.001 to adopt an ordinance or rule that is for the good
government of the City; and
WHEREAS, the Texas Tax Code, Subchapter B, Chapter 11, was amended by the 77th Texas
Legislature by adding Section ! 1.252 to provide an exemption to ad valorem taxation for motor
vehicles leased for personal use which meet specific requirements regarding the production of
income; and
WHEREAS, Section 11.252, Motor Vehicles For Personal Use, further provides that the
governing body of a municipality may continue to provide for the taxation of a leased motor vehicle
otherwise exempted under Subsection (a)(1) & (2); and
WHEREAS, the City Council of the City of The Colony hereby determines that it is in the
best interest of the City to adopt provisions to continue the taxation of leased motor vehicles.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF THE COLONY, TEXAS:
SECTION 1
INCORPORATION
That all of the above premises are true and correct and are hereby incorporated in the body of
this Ordinance as if fully set forth herein.
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SECTION 2.
TAXATION PROVIDED FOR MOTOR VEHICLES
LEASED FOR PERSONAL USE
That the City Council of the City of The Colony, Texas, does hereby declare that all motor
vehicles leased for personal use are hereby subject to ad valorem taxation and that the exemption
from taxation provided for in the Texas Tax Code, Subchapter B, Chapter 11, Section 11.252(a)
relative to motor vehicles leased used for personal use, shall not apply to the City of The Colony,
Texas.
SECTION 3.
DEFINITIONS
"Lease" B has the meaning assigned by the Texas Tax Code, Section 152.001 (6) which states that a
lease is an agreement, other than a rental, by an owner of a motor vehicle to give for longer than 180
days exclusive use of the vehicle to another for consideration.
"Motor Vehicle" - has the meaning assigned by the Texas Transportation Code, Section 501.002(14),
which provides that a Motor Vehicle means:
(a) any motor driven or propelled vehicle required to be registered under the laws of this state;
(b) a trailer or semitrailer, other than manufactured housing, that has a gross vehicle weight that
exceeds 4,000 pounds;
(c) a house trailer;
(d) a four-wheel all-terrain vehicle designed by the manufacturer for off-highway use that is not
required to be registered under the laws of this state; or
(e) a motorcycle, motor-driven cycle, or moped designed for and used exclusively on a golf
course.
SECTION 4.
CUMULATIVE CLAUSE
That this Ordinance shall be cumulative of all provisions of all other Ordinances and shall not
repeal any of the provisions of said Ordinances except those instances where they are in direct
conflict with the provisions of this Ordinance, in which event the conflicting provisions of such
Ordinances are hereby repealed.
SECTION 5.
SEVERABILITY
If any section, article, paragraph, sentence, clause, phrase or work in this Ordinance, or
application thereof to any person or circumstance, is held invalid or unconstitutional by a Court of
competent jurisdiction, such holding shall not affect the validity of the remaining portions of the
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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 6.
SAVINGS CLAUSE
All rights and remedies of the City of The Colony, Texas, are expressly saved as to any and
all violations of the provisions of any other Ordinances of the City affecting taxation of personal
property, which have secured at the time of the effective date of this Ordinance; and, as to such
accrued violations and all pending litigation, both civil and criminal, whether pending in court or not,
under such Ordinances same shall not be affected by this Ordinance but may be prosecuted until final
disposition by the courts.
SECTION 7.
PUBLICATION CLAUSE
The City Secretary of the City of The Colony is hereby directed to publish in the Official
newspaper of the City of The Colony, the Caption and Effective Date clause of this Ordinance as
required by Section 52.013 of the Texas Local Government Code.
SECTION 8.
ENGROSSMENT AND ENROLLMENT
The City Secretary of the City of The Colony is hereby directed to engross and enroll this
Ordinance by copying the exact Caption and Effective Date clause in the official minutes of the City
Council of the City of The Colony and by filing this Ordinance in the Ordinance records of the City.
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SECTION 9.
EFFECTIVE DATE
This Ordinance shall be in full force and effect from and after its date of passage and
publication.
AND IT IS SO ORDAINED.
PASSED AND APPROVED, this the / ~ -day of ~. ~. (i~ o _, 2001.
APPROVED:
J~ D~llard, Mayor Pro-tem
(l~lty of The Colony, Texas
ATTE~,T:
Patti Hicks, City Secretary
City of The Colony, Texas
[Seal]
APPROVED AS TO FORM:
/Ca~/O~ R. Hikel, ~2ity A~ttom~y
(.~it~ of The Colony, Texas
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