HomeMy WebLinkAbout556 10-24-1978ORDINANCE NO. 556
AN ORDINANCE PROVIDING FOR CONTINUATION OF THE
LOCAL SALES AND USE TAX IMPOSED BY THE CITY ON
THE SALE AND CONSUMPTION OF ELECTRICITY AND GAS
FOR RESIDENTIAL USE; PROVIDING THAT THE SALE AND
CONSUMPTION OF ELECTRICITY AND GAS FOR RESIDEN-
TIAL USE SHALL NOT BE EXEMPT FROM SUCH TAX; AND
PROVIDING THAT NOTICE OF THIS ORDINANCE BE GIVEN
TO THE COMPTROLLER OF PUBLIC ACCOUNTS OF THE STATE
OF TEXAS; PROVIDING A SEVERABILITY CLAUSE AND AN
EFFECTIVE DATE.
WHEREAS, the City has heretofore adopted a sales and use tax
pursuant to the provisions of the Local Sales and Use Tax Act; and
WHEREAS, the Local Sales and Use Tax Act has been amended to
exempt therefrom all receipts from the sale and consumption of elec-
tricity and gas for residential use unless the City, acting through
the City Council, shall elect to continue such tax; and
WHEREAS, the City deems it necessary to continue the tax author-
ized by the Local Sales and Use Tax Act on the sale and consumption
of electricity and gas for residential use.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF EULESS, TEXAS:
I.
That the tax heretofore imposed by the City pursuant to the pro-
visions of the Local Sales and Use Tax Act is hereby continued on the
sale, production, distribution, lease or rental of and the use, stor-
age or other consumption of gas and electricity for residential use.
II.
That the sale, production, distribution, lease or rental of and
the use, storgage or other consumption of gas and electricity for
residential use shall not be exempt from the tax imposed by the City
under the Local Sales and Use Tax Act.
III.
That the City Secretary is hereby directed to transmit on or
before April 1, 1979, a certified copy of this ordinance by registered
or certified mail to the Comptroller of Public Accounts of the State
of Texas.
IV.
Severability Clause. That it is hereby declared to be the
intention of the City Council that the sections, paragraphs, sen-
tences, clauses and phrases of this ordinance are severable, and if
any, phrase, clause, sentence, paragraph or section of this ordinance
shall be declared unconstitutional by the valid judgment or decree
of any court of competent jurisdiction, such unconstitutionality
shall not affect any of the remaining phrases, clauses, sentences,
paragraphs and sections of this ordinance, since the same would have
been enacted by the City Council without the incorporation in this
ordinance of any such unconstitutional phrase, clause, sentence,
paragraph or section.
V.
Effective Date. This ordinance shall be in full force and
effect from and after its final passage as provided by the Euless
City Charter and the laws of the State of Texas.
PRESENTED AND GIVEN FIRST READING at a regular meeting of the
Euless City Council on the 10th day of October, 1978; by a vote of
5 ayes, 0 nays and 0 abstentions.
GIVEN SECOND READING, PASSED AND APPROVED at a regular meeting
of the Euless City Council on the 24th day of October, 1978; by a
vote of 4 ayes, 0 nays and 0 abstentions.
APPROVED:
Harold Sameuls, Mayor
ATTEST:
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Della Houy, City Secr ary
AP ROVED:
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M: Rbber-t McFarland, C Ay
Attorney
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