HomeMy WebLinkAboutResolution 1986-042
RESOLUTION NO. 86-42
WHEREAS, the office of the Comptroller of Public Accounts collect
and remits to Texas cities the local option 1% sales and use tax in a cost
effective, efficient and beneficial manner thereby providing a great
service to the cities and towns of Texas; and
WHEREAS, confusion regarding zip code boundaries, city limit
boundaries and city identities sometimes causes the Comptroller's Office to
remit local sales and use tax funds to the wrong city; and
WHEREAS, the process of discovering and correcting instances in
which sales and use tax funds have been remitted to the wrong city is time
consuming and burdensome to the affected cities as well as employees of the
Comptroller's Office; and
WHEREAS, errors in remitting sales and use tax funds deprives
some cities of the timely use of funds to which they are entitled and
causes great financial distress for cities who have been receiving funds to
which they are not entitled when the correction is made and the funds are
remitted to the proper city; and
WHEREAS, the problems and confusion described in this resolution
do not exist with respect to the mixed beverage tax funds which are
collected by the Texas Alcoholic Beverage Commission because the City
Secretary of the city in which the mixed beverage vendor is located is
required to certify that the affected business is located within the
boundaries of that city and that it complies that city's local charter and
ordinances; and
WHEREAS, application of a requirement for a City Secretary's
Certification in the sales and use tax permitting process by the State
Comptroller, similar to that requirement of the Texas Alcoholic Beverage
Commission would eliminate the possibility of sales and use tax funds being
misdirected; now therefore
BE IT RESOLVED by the City of North Richland Hills that the
Comptroller of Public Accounts be requested to amend the sales and use tax
permitting process to include a provision that the City Secretary of each
affected city be required to certify the location of each sales and use tax
permitee; and
Resolution No. 86-42
Page Two
BE IT FURTHER RESOLVED that all Texas cities and towns assembled
at the Texas Municipal League Conference in Houston on October 9-11, 1986
be urged to support this project and adopt a resolution of the Texas
Municipal League requesting the Comptroller of Public Accounts to include a
City Secretary's Certification requirement in the sales and use tax
permitting process.
PASSED AND APPROVED this 22nd day of September, 1986.
ATTEST: