HomeMy WebLinkAbout87-2699197
ORDINANCE NO. 8?-2699
AN ORDINANCE RELATING TO T~ATION OF TELECOMMUNICATIONS
SERVICES; REPF2~LING THE ~PPLIC~TION OF THE EXEMPTION
PROVIDED FOR IN SECTION 4B(a) OF /~RTICLE 1066C
V.~.T.C.S.; PROVIDING FOR NOTIFICATION TO THE
COMPTROLLER OF THE STATE OF TENAS; PROVIDING THaT NO
SUCH TAX PROVIDED FOR HEREUNDER SH~LL SERVE AS AN
OFFSET TO OR TO REDUCE ANY AMOUNT P~YABLE BY ANY
PROVIDER OF TELECOMMUNICATIONS SERVICE PURSU~kNT TO ~NY'
FRANCHISE, STREET USE ORDINANCE, CHARTER PROVISION,
STATUTE OR ~ OT~r~R IMPOSITION OF THE CITY OF
PL~INVIEW; NAKING THIS ORDINANCE CUMULATIVE; PROVIDING
A SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE
D~TE.
WHEREAS, the State has recognized that significant
technological, organizational, and governmental changes have
occurred in the tele-communication industry since its enactment of a
sales tax in 1961 and the gross receipt tax in 1907; and
WHEREAS, the State has provided for local sales and use
to be levied on certain other products and services; and
taxes
WHEREAS, the existing
recognition of these changes,
and
State tax laws do not
resulting in inequity and
operate in
confusion;
WHEREAS, a restruction of these laws was necessary to achieve a
system of taxation that is both efficient and equitable; and
WHEREAS, the State legislature has recognized the above and has
now provided for an excise tax on certain tele-communication
services by local authorities; and
WHEREAS, the City Council of the City of Plainview, Texas has
determined that it is in the best interest of the City to levy Such
a tax as a means of broadening the tax base.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF PLAINVIEW, TEXAS, that:
1 of 3
198'
SECTION
(a) A tax is hereby authorized on all telecommunications
services sold within'the City of Plainview, 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
1066c, Section 4B(a), V.A.T.C.S. is hereby repealed by the City of
Plainview, 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 Plainview, 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 is hereby declared to
be cumulative of all other ordinances of the City of Plainview,
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 in full force and effect without reduction or
limitation hereby.
SECTION 3: If any section, subsection, sentence, clause or
phrase of this ordinance is for any'reason held unconstitutional,
such holding shall not affect the validity of the remaining portions
of this ordinance.
SECTION 4: This ordinance
achieve its remedial purposes.
is to be liberally construed to
2 of 3
193
SECTION 5: This ordinance shall become effective from
after its passage as provided by law.
and
PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF PLAINVIEW,
TEXAS, this the 28th day of April , 1987.
· . RIDLEHUB~, Mayor
ATTEST:
~EkY~'OW-EN~ City Secretary
APPROVED .AS TO CONTENT:
!
APPROVED AS TO FORM:
DAVID BLACKBURN, Assistant City Attorney
3 of 3