HomeMy WebLinkAbout19792 ORD - 06/09/1987TEXAS:
AN ORDINANCE
RELATING TO TAXATION OF TELECOMMUNICATIONS SERVICES;
REPEALING THE APPLICATION OF THE EXEMPTION PROVIDED FOR IN
SECTION 4B(a) OF ARTICLE 1066C V.A.T.C.S.; PROVIDING FOR
NOTIFICATION TO THE COMPTROLLER OF THE STATE OF TEXAS;
PROVIDING THAT NO SUCH TAX PROVIDED FOR HEREUNDER SHALL
SERVE AS AN OFFSET TO OR TO REDUCE ANY AMOUNT PAYABLE BY ANY
PROVIDER OF TELECOMMUNICATIONS SERVICE PURSUANT TO ANY
FRANCHISE, STREET USE ORDINANCE, CHARTER PROVISION, STATUTE
OR ANY OTHER IMPOSITION OF THE CITY OF CORPUS CHRISTI;
MAKING THIS ORDINANCE CUMULATIVE; PROVIDING A SEVERABILITY
CLAUSE; PROVIDING FOR AN EFFECTIVE DATE; AND DECLARING AN
EMERGENCY.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI,
SECTION 1. A tax is hereby authorized on all telecommunications
services sold within the City of Corpus Christi, Texas. For purposes of this
section, the sale of telecommunications services is consummated at the location
of the telephone or other telecommunications device from which the call or other
communication originates. If the point of origin cannot be determined, the sale
is consummated at the address to which the call or other communication is
billed.
The application of the exemption provided for in Article 1066c,
Section 4B(a), V.A.T.C.S., is hereby repealed by the City of Corpus Christi,
Texas, as authorized by Section 4B(b) thereof.
The rate of tax imposed by this section shall be the same as the rate
imposed by the City of Corpus Christi, Texas, for all other local Sales and Use
Taxes as authorized by the legislature of the State of Texas.
The City Secretary shall forward to the Comptroller of the State of
Texas by United States registered or certified mail a copy of this ordinance
along with a copy of the minutes of the City Council's vote and discussion on
this ordinance.
This section shall become effective as of October 1, 1987.
SECTION 2. This ordinance shall be and is hereby declared to be
cumulative of all other ordinances of the City of Corpus Christi, Texas, and
this ordinance shall not operate to repeal or affect any of such other
ordinances. The tax provided for hereunder shall not serve as an offset to, be
in lieu of or in any way reduce any amount payable to the City pursuant to any
franchise, street use ordinance, charter provision, statute or, without
limitation by the foregoing enumeration, otherwise payable by any provider of
telecommunications service; it being the express intent hereof that all such
obligations, impositions and agreements of every kind and nature shall remain in
full force and effect without reduction or limitation hereby.
05P.078.01
1: s2 MICROFILMED
SECTION 3. If any section, subsection, sentence, clause or phrase of
this ordinance is for any reason held unconstitutional, such holding shall not
affect the validity of the remaining portions of this ordinance.
SECTION 4. This ordinance is to be liberally construed to achieve its
remedial purposes.
SECTION 5. This ordinance shall become effective from and after its
passage as provided by law.
SECTION 6. That upon written request of the Mayor or five Council
members, copy attached, to find and declare an emergency due to the need
efficient and effective administration of City affairs, such finding of an
emergency is made and declared requiring suspension of the Charter rule as to
consideration and voting upon ordinances or resolutions at three regular
meetings so that this ordinance is passe and shall take effect upon first
reading as an emergency measure this the Mday of
, 19 9 '%.
ATTEST:
CiP)/}0—S1 ty Secretary MMYOR
THE CI OF CORPUS CHRISTI, TEXAS
APPROVED: DAY OFc4.,..R , 19?7
HAL GEORGE, CITY ATTORNEY
05P.078.01
ity Attorney
Corpus_ Christi, Texas
J�q dd.; of — [ !i ,1P , 1981
TO THE MEMBERS OF THE CITY COUNCIL
Corpus Christi, Texas
For the reasons set forth in the emergency clause of the foregoing ordinance
or resolution, an emergency exists requiring suspension of the Charter rule
as to consideration and voting upon ordinances or resolutions at three
regular meetings; I/we, therefore, request that you suspend said Charter rule
and pass this ordinance or resolution finally on the date it is introduced,
or at the present meeting of the City Council.
Respectfully,
99.045.01
Council Members
Respectfully,
MAYOR
THE CITY OF CORPUS CHRISTI, TEXAS
The above ordinance was passed by the following vote:
Betty N. Turner
David Berlanga, Sr.
Leo Guerrero
Frank Mendez
' Clif Moss
Bill Pruet
Mary Rhodes
.Mary Pat Slavik
Linda Strong