HomeMy WebLinkAboutOrd 560-2011 Goods in Transit Tax.pdfCITY OF ANNA, TEXAS
ORDINANCE NO. 560-2011
AN ORDINANCE OF THE CITY OF ANNA, TEXAS, AMENDING THE ANNA CITY
CODE OF ORDINANCES PART II (GENERAL ORDINANCES), ARTICLE 57
(RESERVED), BY ESTABLISHING ARTICLE 57 TO GOVERN MATTERS RELATED
TO TAXATION AND ADDING ARTICLE 57, SECTION 1 (TAXATION OF GOODS IN
TRANSIT) TO PRESERVE THE CITY'S AUTHORITY TO CONTINUE TO TAX
GOODS IN TRANSIT; PROVIDING FOR SAVINGS, SEVERABILITY, AND
REPEALING CLAUSES; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the 82nd Texas Legislature in its First Called Session has enacted Senate
Bill 1, including Section 48.02 thereof to take effect on October 1, 2011, which would
amend Texas Tax Code § 11.253 to exempt from taxation certain tangible personal
property that is acquired in or imported into this state to be forwarded to another
location in this state or outside this state; is stored under a contract of bailment by a
public warehouse operator at one or more public warehouse facilities in this state that
are not in any way owned or controlled by the owner of the personal property for the
account of the person who acquired or imported the property; is transported to another
location in this state or outside this state not later than 175 days after the date the
person acquired the property in or imported the property into this state; and does not
include oil, natural gas, petroleum products, aircraft, dealer's motor vehicle inventory,
dealer's vessel and outboard motor inventory, dealer's heavy equipment inventory, or
retail manufactured housing inventory ("goods-in-transit"), which property has been
subject to taxation in the past; and
WHEREAS, Texas Tax Code § 11.253 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 Anna, Texas ("City Council"), having
conducted a public hearing as required by Section 1-n (d), Article VIII, Texas
Constitution, and in accordance with the Texas Open Meetings Act, is of the opinion
that it is in the best interests of the City of Anna, Texas ("City") to preserve its authority
to tax such goods-in-transit; and
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
ANNA, TEXAS, THAT:
Section 1. Recitals Incorporated.
The above-referenced recitals are incorporated herein as if set forth in full for all
purposes.
Old. 56()..2011 Goods in Transit Tax PAGE 1 OF2 10-11-11
In accordance with Part II, Article 1, Section 9 of the Anna Code, the City Council
hereby amends Part II, Article 57 (Reserved) of the Anna Code, as follows:
Article 57 TAXATION Reserved
Section 1. Goods in Transit
Goods-in-transit. as defined under Texas Tax Code § 11.253(a)(2), as
amended by Senate Bill 1, enacted by the 82nd Texas Legislature in its First
Called Session, shall remain subject to taxation by the City of Anna. Texas.
Section 3. Savings, Severability and Repealing Clauses.
All ordinances of the City in conflict with the provisions of this ordinance are repealed to
the extent of that conflict. If any provision of this ordinance shall be held to be invalid or
unconstitutional, the remainder of such ordinance shall continue in full force and effect
the same as if such invalid or unconstitutional provision had never been a part hereof.
The City declares that it would have passed this ordinance, and each section,
subsection, sentence, clause, or phrase thereof irrespective of the fact that anyone or
more sections, subsections, sentences, clauses, and phrases be declared
unconstitutional or invalid.
Section 4. Publication of the Caption Hereof and Effective Date.
This ordinance shall be in full force and effective from and immediately after its
passage.
PASSED by the City Council of the City of Anna, Texas, this 11th day of October, 2011.
ATTESTED: APPROVED:
Oro. 560-2011 Goods in Transit Tax PAGE20F2 10-11-11