HomeMy WebLinkAboutOrd 452-2009 Repealing Telecommunications Sales Tax ExemptionCITY OF ANNA, TEXAS
ORDINANCE NO.4S2-2009
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ANNA, TEXAS
REPEALING THE TELECOMMUNICATION SALES TAX EXEMPTION UNDER
SECTION 321.210 OF THE TEXAS TAX CODE; PROVIDING FOR SAVINGS,
REPEALING AND SEVERABILITY CLAUSES; PROVIDING FOR AN EFFECTIVE
DATE; PROVIDING FOR THE PUBLICATION OF THE CAPTION HEREOF; AND
PROVIDING A DIRECTIVE TO THE CITY SECRETARY IN ACCORDANCE WITH
SECTION 321.210(d) OF THE TEXAS TAX CODE.
WHEREAS, the City Council of the City of Anna, Texas ("City Council") has
investigated and determined that it would be advantageous and beneficial to the health,
safety and welfare of the City of Anna, Texas ("City") and its citizens to repeal the
telecommunication sales tax exemption; and
WHEREAS, Texas Tax Code §321.210 exempts from municipal sales taxes,
sales within a municipality of telecommunications services unless the application of the
exemption is repealed; and
WHEREAS, Texas Tax Code §321.210 permits the governing body of a
municipality by ordinance adopted by a majority vote and in the manner required for the
adoption of other ordinances to repeal the application of the sales tax exemption for
telecommunications services sold within the City;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
ANNA, TEXAS THAT:
Section 1. Recitals Incorporated
The above recitals are incorporated herein by reference for all purposes.
Section 2. Repeal of Telecommunications Sales Tax Exemption
Acting under Texas Tax Code §321.210, the City repeals the exemption of
telecommunications services from the City's sales and use tax.
Section 3. Savings, Repealing and Severability Clauses
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provisions of this ordinance, since the same would have been enacted by the City
Council without the incorporation in this ordinance of any such unconstitutional words,
sentences, paragraphs, subdivisions, clauses, phrases, or provisions. Further, all
ordinances or parts of ordinances in force when the provisions of this ordinance
becomes effective which are inconsistent or in conflict with the terms and provisions
contained in this ordinance are hereby repealed only to the extent of any such conflict.
Section 4. Publication of the Caption and Effective Data
This ordinance shall be effective upon its passage by the City Council, approval by
Mayor, and posing and/or publication, if required by law, of its caption. The City
Secretary is hereby authorized and directed to implement such posting and/or
publication. I
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The City Secretary is hereby authorized and directed to send a copy of this adopted
ordinance to the Comptroller for the State of Texas by United States certified or
registered mail.
APPROVED:
W77-524 I FPWAd I P
WSecretary, Natha Wilkison
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