HomeMy WebLinkAbout931 05-26-1987ORDINANCE NO. 931
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
EULESS; MAILING THIS ORDINANCE CUMULATIVE;
PROVIDING A SEVERABILITY CLAUSE; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Texas Legislature through appropriate
enactment has extended the state's Limited Sales and Use Tax
to telecommunication services and has exempted same from
application of the local Limited Sales and Use Tax, but has
authorized cities through ordinance enactment to repeal such
exemption from local taxation; and
WHEREAS, cities are authorized to repeal such exemption
effective from and after October 1, 1987, with such tax being
collectible from and after such date on behalf of the city by
the Comptroller of Public Accounts of the State of Texas,
provided an ordinance repealing such exemption and notice
thereof is given to the Comptroller of Public Accounts on or
before June 30, 1987; and
WHEREAS, it is the desire of the City Council of the City
of Euless, Texas, by appropriate ordinance, to repeal the
exemption of telecommunications services from the City of
Euless Limited Sales and Use Tax and effect the collection
thereof from and after October 1, 1987.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF EULESS, TEXAS:
SECTION 1: (a) A tax is hereby authorized on all
telecommunications services sold within the City of Euless,
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.
(b) The application of the exemption provided for in
Article 1066(c), Section 4B(a), V.A.T.C.S. is hereby repealed
by the City of Euless, Texas, as authorized by Section 4B(b)
thereof.
(c) The rate of tax imposed by this section shall be the
same as the rate imposed by the City of Euless, Texas, for
all other local Sales and Use Taxes as authorized by the
Legislature of the State of Texas.
(d) 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.
(e) This Section shall become effective as of October 1,
1987.
SECTION 2: This ordinance shall be and it is hereby
declared to be cumulative of all other ordinances of the City
of Euless, 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 i full force and effect
without reduction or limitation hereby.
SECTION 3: Severability Clause. That it is hereby
declared to be the intention of the City Council that the
sections, paragraphs, sentences, 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.
SECTION 4: This ordinance is to be liberally construed
to achieve its remedial purposes.
TELECOMMUNICATIONS SERVICES ORDINANCE N0. 931
Page 2
SECTION 5: EFFECTIVE DATE. This ordinance shall be in full
force and effect from and after its passage and publication 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 12th day of May , 1987 by a
vote of J5 ayes, 0 nays, and 0 abstentions.
GIVEN SECOND READING, PASSED, AND APPROVED at a regular meeting
of the Euless City Council on the 26th day of May 1987,
by a vote of 4 ayes, 0 nays, and 0 abstentions.
APPROVED:
-1
Cc' lett�:l.
Harold D. Samuels, Mayor
ATTEST:
Kay Rainey, C�t'y Secretary
(0027a -msl)
TELECOMMUNICATIONS SERVICES ORDINANCE NO. 931
Page 3