HomeMy WebLinkAboutORD 2011-055 ORDINANCE NO. 2011-55
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AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
GRAPEVINE, TEXAS, AMENDING THE CODE OF
ORDINANCES BY AMENDING CHAPTER 21 TAXATION, BY
AMENDING SECTION 21-10 IMPOSING A TAX ON GOODS
IN TRANSIT; PROVIDING A SEVERABILITY CLAUSE;
DECLARING AN EMERGENCY AND PROVIDING AN
EFFECTIVE DATE
WHEREAS, in November 2001, the Texas voters approved an amendment to the
Texas Constitution adding Article VIII, Section 1-n, authorizing the Texas Legislature to
exempt from ad valorem taxation "goods in transit"; and
WHEREAS,the Texas Constitution,Article VIII, Section 1-n(d), allows a municipality
to tax "goods in transit" if the Texas Legislature authorizes an exemption; and
WHEREAS, the 82"d Texas Legislature enacted Senate Bill 1, to be codified at
Texas Tax Code section 11.253, exempting "goods in transit"from taxation but authorizing
municipalities to impose a tax on such goods following a public hearing; and
WHEREAS, the City Council has held a public hearing at which members of the
public were permitted to speak for or against the taxation of "goods in transit"; and
WHEREAS, the City Council has complied with all necessary laws and other
conditions precedent prior to enacting this ordinance; and
WHEREAS, the City Council wishes to amend Chapter 21, and deems such
amendments to be in the best interests of and necessary to protect the health, safety and
welfare of the public.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
GRAPEVINE, TEXAS:
Section 1. That all matters stated herein above are found to be true and correct
and are incorporated herein by reference as if copied in their entirety.
Section 2. That Chapter 21 Taxation of the Grapevine Code of Ordinances is
hereby amended by amending Subsection 21-10 (a)(2)b. to read as follows:
"b. is stored under a contract of bailment by a public warehouse operator atone or
more public warehouse facilities in this state that are not in any way owned or
controlled by the owner of the personal property for the account of the person who
acquired or imported the property;"
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-, Section 3. That Chapter 21 Taxation of the Grapevine Code of Ordinances is
hereby amended by the addition of subsections 21-10 (a)(5) and 21-10 (a)(6) to read as
follows:
"(5) "Bailee" and "warehouse" have the meanings assigned by Section 7.102,
Business and Commerce Code.
( ) "Public warehouse operator" means a person that:
(A) is both a bailee and a warehouse; and
(B) stores under a contract of bailment, at one or more public warehouse
facilities tangible personal property that is owned by other persons solely for
the account of those persons and not for the operator's account."
Section 4. That the effective date for these amendments shall be the date of
passage by the City Council, and all customers shall be billed under the new rates for
usage commencing said date.
Section 5. That if any section, article, paragraph, sentence, clause, phrase or
word in this ordinance, or application thereto to any person or circumstance 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 the ordinance despite such invalidity,which
remaining portions shall remain in full force and effect.
Section 6. That 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 public creates an emergency which requires that this ordinance
become effective form and after the date of its passage, and it is accordingly so ordained.
PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
GRAPEVINE, TEXAS on this 18th day of October, 2011.
APPROVED:
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William D. Tate
Mayor
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ORD. NO. 2011-55 2
ATTEST:
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Linda Huff
City Secretary
APPROVED AS TO FORM:
John F. Boyle, Jr.
City Attorney
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