Loading...
HomeMy WebLinkAboutOrdinance 1462 ORDINANCE NO. 1462 AN ORDINANCE OF THE CITY COUNCIL OF NORTH RICHLAND HILLS, TEXAS REPEALING THE APPLICATION OF THE EXEMPTION FROM LOCAL SALES AND USE TAXES ON RECEIPTS FROM THE SALE OF TELECOMMUNICATIONS SERVICES WITHIN THE CITY OF NORTH RICHLAND HILLS, TEXAS AS PROVIDED IN SECTION 4B OF ARTICLE 1066c V.A.T.C.S.; IMPOSING A LOCAL SALES AND USE TAX ON THE RECEIPTS FROM THE SALE OF TELECOMMUNICATIONS SERVICES WITHIN THE CITY OF NORTH RICHLAND HILLS, TEXAS; 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 NORTH RICHLAND HILLS, TEXAS; MAKING THIS ORDINANCE CUMULATIVE; PROVIDING A SEVERABILITY CLAUSE; PROVIDING AN EFFECTIVE DATE. WHEREAS, on August 26, 1969, the majority of the qualified voters of the City of North Richland Hills, Texas (the "City") voted to adopt a local sales and use tax for the benefit of the City in accordance with Article 1066c, V.A.T.C.S., the Local Sales and Use Tax Act; and WHEREAS, State law has historically exempted from the local sales and use tax the taxation of receipts from the sale of telecommunications within the City; and WHEREAS, Section 4B of the Local Sales and Use Tax Act now allows the City to repeal the application of the exemption from local sales and use taxes on receipts from the sale of telecommunications services within the Ci ty; and WHEREAS, the repeal of the application of the exemption would allow the City to impose a sales and use tax on the receipts from the sale of telecommunications services within the City; and WHEREAS, the City Council finds that the repeal of the application of the exemption, and the imposition of a sales and use tax on the receipts from the sale of telecommunications within the City is in the best interests of the citizens of the City. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS, that: Section 1. That all of the above premises are found to be true and correct and are incorporated into the body of this Ordinance as if copied in their entirety. Ordinance No. 1462 Page 2 Section 2. (a) A tax is hereby authorized and imposed on all receipts from the sale of telecommunications services within the City of North Richland Hills, Texas, as is provided for by State law. For purposes of this Section 2, 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 as authorized by Section 4B(b) thereof. (c) The rate of tax imposed by this Section 2 shall be the same as the rate imposed by the City 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. (e) This Section 2 shall become effective as of October 1, 1987. Section 3. This Ordinance shall be and is hereby declared to be cumulative of all other ordinances of the City 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 4. This Ordinance is to be liberally construed to achieve its remedial purposes. Section 5. If any section, article, paragraph, sentence, clause, phrase or word in this Ordinance, or application thereto any person or circumstances is held invalid or unconstitutional by a Court of competent jurisdiction, such holding shall not affect the validity of the remaining portions of this Ordinance, and the City Council hereby declares it would have passed such remaining portions of this Ordinance despite such invalidity, which remaining portions shall remain in full force and effect. Ordinance No. 1462 Page 3 Section 6. This Ordinance shall become effective from and after its passage as provided by law, and it is accordingly so ordained. PASSED AND APPRDVED this 8t~.~ Mayor ATTEST: (t/7-/~ g~) pty Secretary APPROVED AS TO FORM AND LEGALITY: