HomeMy WebLinkAboutORD 1989-085 C�'Y'Y OF GRAPEVINE, TEXAS :
ORDINA,NCE N0. 89-85
AN �RDINANCE OF THE CITY COUNCTI, OF THE CITY
OF GR.APEVINE, T�XAS TAKING 0�'�'ICIAL A�TION
TO TAX TANGIBLE PERSONAL PRaPERTY QTHERW�ISE
EXEMPT PURSUAI�T TO ARTICLE VIII , SECTIONS
1-j pF THE TEXAS CQNSTITUTION AND QVERRIDING
CONSTITUTIONAL AMENDMENT NQ. 5, WHICH
AMENDMENT ADDED SECTION 1-j T0 ARTICLE VIII
OF THE T�XAS CONST�TUTION; PROVIDING A
� S�VERABILITY CT�AUSE; PROVIDTNG AN EMERGENCY
CLAU5E; AND PRQVIDING AN EFFECTIVE DATE
W'f�EREAS, Conetitutional Amendment Na. 5 (the �"Amendment" )
waa approved by the votea�� of Texa� on November 7, 1.989 , which
Amendment exempts from taxation defined peraonal property which
ia tempo�a�'ily withiri the State; and
WHEREAS, thi� exemptian could re�ult in a loss a�
�ube�tantial tax revenue �o the City of Grapevine, a Home-Ru3.e
Gity; and
WIiEREAS, the Amendment authori2es municipalitieB,
including Home Rule muni.cipalitiee �uch a� the City of
Grapevine, to adopt an ordinanc� which overrides the exemptian
�nd permit� th� City to tax prQperty �hat is tempararily within
the City; and
WHEREAS, l�y the adoption af thi� Ordinance, the City
hereby take� official action to tax the tanqible pereonal
property that is otherwi�e �xempt pursuant to Article VIz� ,
Sectian, l-j , af the Texas Con$titutio�.
�,, NOW, TH�R��'ORE, BE IT ORDAINED HY THE CITY C�UNCIL OF THE
CITY OF GRAF�V�NE, TE1�ASt
Sectian i . The recitation� �cantained �.n the preamble
to this Ordinance �re hereb�r adopt�d by the City Council and
incorporated herein for all purpo�es.
Section 2 . For the purpb�eaa of this ordinance, the
fol�owing Bhall applys
a} tangible peraonal property shall include
aircr�ft and aircraft parts ; and
b) property imported to th1.s Stat� artd City
�hall include property brouqht inta this State and City;
and
c } prbperty forwarded outeide this State and
City �hall include property tran�ported outside this
State and City or to be affixed to an al,rcra�t to be
' transported outside thi� State and City; and
� d) prope�ty detained in this State and Cit�
for as�embling, storins�, manu�acturing, pro�essi.ng or
f�bricating purpases shall include property, aircr�ft or
"�"" aircraft parts brought into th,is State and City or
��quired in this State and City and used by the pezson
who �cquired the property, aircraft or aircraft part� in
ar wh� br�ught the property, aircraft or aircraft parts
into th�.� 6tate nnd City for the purpose of repair or
� maintenance of aircraft operated by � certificated air
carrier.
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SeCt�on 3 . In additian to all o�her pezsonal and real
property that �s taxable by the City, the City hereby takes
officim� action to tex the following tangible personal
praperty, to wit: qoods, ware�, merchandise and all other
tangible personal property and ore� .
Se�tion 4 . The praperty identified in Se�x�on 3 of
this ordinan�� �hall be taxable for the tax year 1989 .
Section 5 . The tax as established by thi� ordinance
�""* �hall he levied against the proper�y described in Section 3 of
thie ordinance for eaah and every tax year frvm and aft�x the
paseage and adoption of this ordinance.
Section 6 . If any �ec�ion, article, paragraph,
sentence, clau�e, phra�e ax word in thie ordinanc�, or
applicat�on thereta any pe��an or circ�mstances is held invalid
or un�o��t�tutional by a Court af campetent juri�diction, such
holding �hall not aff�ct the validity of the remaining port�ons
af thi� ardinance; �nd the Citp Council hereby declare� it
would have passed such remaininq portion� af the ordinance
despite such invalidi�y, which remaining portions shall remain
1n full force and effect ,
�eGtion 7 . The fact that the presen� ordinances �nd
regulatiane af the City of Grapevine, Texas, are inadequat� to
properiy safequard the , health, �afety, moral�, peace and
general welfare af the lnhabitants of the City of Grapevine,
Texas, create� an emergency for �he immediate preeervatian o�
�he publ�c busine��, property, hea�th, safety and qeneral
we�fare of the public which requires that this Qrdinance shall
become effectiv� from and afte� th� d�te of its pa��age, and it
is accordingly so ordained.
�„r.� Secti�n 8 , Th�s ordin�nce shall be in full f�rc� and
effect from and after i�s passage, and it is accordingly ��
ordained.
�
P�S5ED AND APPROVED HY THE C�TY COUNCIL pF TH� CITY OF
GRAP�VINE, TEXAS, thi� 5th d�y of December , 1989 .
`, . �_ ..
Mayor,
City of Grap�vine, Texas
ATTEST:
�
Ci� Se tary,
City af Grapevine, Texa�
[SEAL]
�,.�.
a�
APPROVEA AS TQ F�RM:
City Attor ey,
City of Grapevine, Texa�
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