Loading...
HomeMy WebLinkAboutORD 1987-031 CITY OF GRAPEVINE , TEXAS ORDINANCE N0. $7-31 AN ORDINANCE OF THE CITY COUNCIL OF GRAPEVINE , TEXAS AMENDING SECTION 21-5 OF CHAPTER 21 OF THE CODE OF ORDINANCES, CITY OF GRAPEVINE , TEXAS BY ADDING NEW SUBSECTIONS (c) , (d) , (e) , ( f ) AND (g) RELATING TO LOCAL SALES AND USE TAX ON � � TELECOMMUNICATIONS SERVICES; REPEALING THE APPLICATION OF THE EXEMPTION FROM LOCAL SALES AND USE TAXES ON RECEIPTS FROM THE SALE OF TELECOMMUNICATIONS SERVICES WITHIN THE CITY OF GRAPEVINE, TEXAS AS PROVIDED BY 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 GRAPEVINE, TEXAS; PROVIDING FOR NOTIFICATION TO THE COMPTROLLER OF THE STATE OF TEXAS; PROVIDING THRT 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 GRAPEVINE , TEXAS; MAKING THIS ORDINANCE CUMULATIVE; PROVIDING A SEVERABILITY CLAUSE; DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE . WHEREAS, on December 5 , 1967 , the majority of the qualified voters of the City of Grapevine, 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 �,,ap Sales and Use Tax Act; and WHEREAS, on October 24 , 1967 , by the passage and adoption of Ordinance No. 67-31 , a one percent ( 1� ) sales and use tax was adopted within the City; and WHEREAS , on March 6 , 1979 , by the passage and adoption of Ordinance No. 79-7 , the City continued the sales and use tax on the receipts from the sale, production, distribution, lease or rental of, and the use, storage or other consumption of gas and electricity for residential use; and WHEREAS, State law previously exempted from the local sales and use tax the taxation of receipts from the sale of telecommunications services within the City; and WHEREAS, Section 4B of the Local Sales and Use Tax Act, as added by Section 15 of House Bill No. 1949, Acts 1985 , 69th Legislature, Regular Session, Chapter 206 , effective October 1 , 1985, 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 City; 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. 0005V NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GRAPEVINE, TEXAS: 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. Section 2 . That Section 21-5 of Chapter 21 of the Code "�° of Ordinances, City of Grapevine, Texas is hereby amended by adding new subsections (c) , (d) , (e) , ( f) and (g) which subsections shall read as follows: ( c) A tax is hereby authorized and imposed on all receipts from the sale of telecommunications services within the City of Grapevine, Texas, as is provided for by State law. For purposes of this Section 21-5 (c) , 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 . (d) The application of the exemption on receipts from the sale of telecommunications services 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) of Article 1066c. (e) The rate of tax imposed by Section ��_� 21-5 (c) 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 . The tax imposed by Section 21-5 (c) 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. ( f ) 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 immediately upon adoption and a copy of the minutes of the City Council 's vote and discussion on this Ordinance upon approval of the minutes by the City Council . (g) The provisions of Sections 21-5 (c) , (d) and (e) 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 . 0005V -2- 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 . Section 6 . This Ordinance shall become effective from and after its passage as provided by law, and it is accordingly so ordained . Section 7 . The fact that the present ordinances and regulations of the City of Grapevine, Texas are inadequate to properly safeguard the health, safety, morals, peace, and general welfare of the inhabitants of the City of Grapevine, Texas, creates an emergency for the immediate preservation of the public business, property, health, safety, and general welfare of the public which requires that this ordinance become effective from and after the date of its passage and it is accordingly so ordained . PASSED AND APPROVED this 16th day of June _� 1987 . _ Mayor , City of Grapevine, Texas ATTEST: �,a.•.. �� � Cit retary, C of Grapevine, Texas [SEAL] APPROVED AS TO FORM: City Attorney, ity G apevine, Texas 0005V -3-