HomeMy WebLinkAbout027542 ORD - 12/18/2007ORDINANCE
AUTHORIZING THE CITY OF CORPUS CHRISTI TO TAX
TANGIBLE PERSONAL PROPERTY IN TRANSIT WHICH
WOULD OTHERWISE BE EXEMPT PURSUANT TO TEXAS
TAX CODE, SECTION 11.253.
WHEREAS, the 80th Texas Legislature in Regular Session has enacted House
Bill 621 to take effect on January 1, 2008, which added Tex. Tax Code §11253 to
exempt from taxation certain tangible personal property held temporarily at a location in
this state for assembling, storing, manufacturing, processing or fabricating purposes
(goods-in4ransit) which property has been subject to taxation in the past; and
WHEREAS, EAS, Tec. Tax Code §11.253(j) 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 Corpus Christi, having conducted a
public hearing as required by Section 1-n d , Article VIII, Texas Constitution, is of the
opinion that it is in the best interests of the city to continue to tax such goods -in -transit;
NOW THEREFORE, BE IT ENACTED BY THE CITY COUNCIL OF THE CITY
OF CORPUS CHRISTI THAT: The goods -in -transit, as defined Tex. Tax Code
.253(a)(2),as amended by House Bill 621, enacted by the 80th Texas Legislature in
Regular Session, shall remain subject to taxation by the City of Corpus Christi, Texas.
Dated this day 1.ak. !, 2007.
Attested:
SII
1
Armando Chapa, City'Secretary
027542
Henry Gar ett, Mayor
That the foregoing o finance was read for the first time and passed to its second
reading on this the It day of ikel,41 k_, 2007, by the following vote:
Henry Garrett
Melody Cooper
Larry Elizondo, Sr.
Mike a Hummell
Bill Kelly
Priscilla G. Leal
John E. Marez
Nelda Martinez
Michael McCutchon _/4y -
That t - oregoinz ordina , ce was read for the second time and passed finally on this
they of , 2007, by the following vote:
Henry Garrett
Melody Cooper
Larry Elizondo, Sr.
Mike Hummel'
Bill Kelly
Priscilla G. Leal
John E. Marez
Nelda Martinez
Michael McCutchon
APPROVED AND PASSED on this I u day of k%Q rn iOgk , 2007.
ATTEST:
41111ki 04.
Armando Chapa, City Sec-tary
Alr 1/4,r
Her
ry Garr= Mayor
APPROVED AS TO LEGAL FORM: )leGyvl 4,01 �{ , 2007.
Benjarr n V. Lugg
Assistant City Attorney
for the city Attorney
027542