HomeMy WebLinkAbout03 1996-06-25 RESOLUTION NO. 96-03 CCPD
A RESOLUTION ADOPTED BY THE BOARD OF
DIRECTORS OF THE EULESS CRIME CONTROL AND
PREVENTION DISTRICT RELATING TO TAXATION OF
TELECOMMUNICATION SERVICES AND PROVIDING FOR
NOTIFICATION TO THE COMPTROLLER OF THE STATE
OF TEXAS OF THE ADOPTION OF SUCH RESOLUTION.
WHEREAS, the State's Limited Sales and Use Tax has been extended to
telecommunication services but has exempted same from application of the Local Limited
Sales and Use Tax unless the governing body of the entity imposing such Local Limited
Sales and Use Tax has repealed such exemption from local taxation; and
WHEREAS, the City of Euless, Texas, by appropriate ordinance created the
Euless' Crime Control and Prevention District and appointed a board of directors; and
WHEREAS, at an election appropriately called by such board a majority of the
qualified voters of the proposed district authorized the creation of such district and
imposed a one-fourth of one percent Local Limited Sales and Use Tax; and
WHEREAS, the board of directors of the Euless Crime Control and Prevention
District desire to repeal the exemption of telecommunication services from application of
the Euless Crime Control and Prevention District Local Limited Sales and Use Tax and
effect the collection thereof with respect to such telecommunication services.
NOW, THEREFORE, BE IT RESOLVED, BY THE BOARD OF DIRECTORS OF
THE EULESS CRIME CONTROL AND PREVENTION DISTRICT THAT:
The Limited Local Sales and Use Tax imposed by the Euless Crime Control and
Prevention District in the amount of one-fourth of one percent is hereby authorized on all
telecommunication services sold within the City of Euless, Texas. For purposes of this
resolution, the sale of telecommunication services is consummated at the location of the
telephone or other telecommunication devise 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 Secretary of the board of directors of the Euless Crime Control and Prevention
District shall forward a true and correct copy of this resolution to the Comptroller of the
State of Texas by United States Registered Mail, along with a copy of the minutes of the
board of directors' vote and discussion on this resolution.
This resolution shall become effective as of the date of its adoption.
This resolution shall be and is hereby declared to be cumulative of all other
resolutions of the board of directors of the Euless' Crime Control and Prevention District
and this resolution shall not operate to repeal or affect any of such other resolutions
except insofar as the provisions thereof might be inconsistent or in conflict with the
provisions of this resolution, in which event such conflicting provisions, if any, and such
other resolution or resolutions are hereby repealed.
If any section, subsection, sentence, clause or phrase of this resolution is for any
reason held unconstitutional, such holding shall not affect the validity of the remaining
portions of this resolution.
This resolution is to be liberally construed to achieve its remedial purposes.
ADOPTED AND APPROVED at a specially called meeting of the Board of
Directors of the Euless Crime Control and Prevention District this the 25th day of June,
1996.
Lou Baum, Vic—.:reside•
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RESOLUTION NO. 96-03 CCPD PAGE 2