HomeMy WebLinkAbout1107 03-09-1993ORDINANCE NO. 1107
AN ORDINANCE ADOPTING AND LEVYING THE SALES AND
USE TAX AUTHORIZED BY SECTION 4B OF ARTICLE 5190.6,
TEXAS REVISED CIVIL STATUTES AS AMENDED, FIXING AN
EFFECTIVE DATE OF JULY 1, 1993 FOR THE TAX; MAKING
FINDINGS; AND CONTAINING OTHER PROVISIONS
RELATING TO THE SUBJECT.
WHEREAS, Section 4B of Article 5190.6 Texas Revised Civil Statutes, as
amended, (the Act), authorizes each eligible city (i) to create a corporation for the
purpose of providing and financing the costs of "projects" as defined in Section 4B,
and (ii) to adopt and levy within the city a sales and use tax for the benefit of the
corporation if approved at an election that is or has been held in accordance with
Section 4B of the Act; and
WHEREAS, the City of Euless (the "City ") is located in Tarrant County, being a
county having a population greater than 750,000 according to the 1990 federal
decennial census and the combined rate of all sales and use taxes imposed by the
City, the State of Texas and other political subdivisions of the State having
territory in the City did not exceed 7.25 percent on January 16, 1993, or on this
date, and the City is, therefore, an "eligible city" under Section 4B of the Act; and
WHEREAS, pursuant to Ordinance No. 1099 (the "Election Ordinance ") adopted
by the City Council (the "City Council ") of the City on November 10, 1992, an
election (the "Election ") was called for and the Election was duly held on January
16, 1993, within the city for the purpose of permitting the qualified voters of the
City to vote on the proposition whether or not to levy and collect an additional
one —half cent sales and use tax for the purposes of providing projects of the types
added to the definition of that term in Section 4B of the Act; and
WHEREAS, the City Council canvassed the results of the Election and found
that a total of 1,742 votes were cast at the Election and that 973 votes were cast
for the proposition and 769 votes were cast against the proposition, and the City
Council found and declared therefore, that the proposition submitted at the
Election had passed and was approved and adopted by the voters of the City; and
WHEREAS, the City Council having determined and found that all prerequisites
to its implementation of the authority granted to eligible cities under Section 4B of
the Act have been met, satisfied, and accomplished, intends by this ordinance to
adopt and levy the sales and use tax permitted by Section 4B of the act;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF EULESS, TEXAS:
SECTION 1. All of the findings, declarations and recitations contained in
the recitals of this Ordinance are hereby incorporated herein and are made and
adopted as the official findings and determinations of the City Council.
ORDINANCE NO. 1107 PAGE 1
SECTION 2. (a) The City Council hereby adopts the sales and use tax
authorized and imposed by Section 4B of the Act, and accordingly, there is hereby
levied and there shall be collected within the City (i) a tax on the receipts from the
sale at retail of taxable items within the City at a rate equal to one —half of one
percent, and (ii) an excise tax on the use, storage, or other consumption within the
City of tangible personal property purchased, leased or rented from a retailer
during the period that the tax is effective within the City, such excise tax to be at
the same rate of the sales tax described in clause (i) above, and to be applied to the
sale price of the tangible personal property, the imposition, computation,
administration, collection, and remittance of the tax to be governed by Chapter
321, V.C.T.A., Tax Code, except as inconsistent with Section 4A of the Act.
(b) The City Council hereby declares and orders that the
effective date for the commencement of collection of the tax adopted and levied by
this Ordinance and imposed by Section 4B of the Act is July 1, 1993, said date being
the first day of the first calendar quarter after the expiration of the first complete
calendar quarter occurring after the date upon which the Comptroller of Public
Accounts shall have received a certified copy hereof.
SECTION 3. The City Secretary is directed to certify a copy of this
Ordinance immediately, and the Mayor is authorized and directed to send such copy
to the Comptroller of Public Accounts of the State of Texas by certified mail no
later than 10 days after the date of final adoption of this Ordinance by the City
Council, with the request that the Comptroller take all steps necessary to
commence the collection of the tax adopted and levied herein and imposed by
Section 4B of the Act on and as of the effective date stated in Section 2(b) of this
Ordinance.
ADOPTED at a regular meeting of the Euless City Council on the 9th day of
March, 1993, by a vote of 6 ayes, 0 nays, and 0 abstentions.
APPROVED:
64) Harold SiAmuels, Mayor
ATTEST:
Susan' Crim, VC, City Secretary
ORDINANCE NO. 1107 PAGE 2
APPROVED-AS-T-6 FORM:
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ORDINANCE NO. 1107 PAGE 3