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. • <br /> <br />• <br />STAZ~]T OF <br />STATE REPRESENTATIVE BOB RICfiARDSON <br />concerning municipal, personal and corporate <br />income taxes in Texas <br />March 29, 1988 <br />C,ood Afternoon. <br />First, I want to thank you for taking the time to be here today. I really appreciate it. <br />I recently requested an opinion from the Texas Legislative Council addressing two sepa- <br />rate questions: <br />1. Can a home-rule city impose a corporate or personal income tax? <br />2. Can the Austin city council, on its awn action, adopt a personal <br />or corporate income tax under the current city charter? <br />The response to the first question was yes. Apparently, neither the Texas Constitution, <br />nor state statutes, prohibit the governing body of a home-rule city from imposing an <br />income tax on the residents if such authority is granted to it by city charter. <br />As for the second question, apparently the Austin City Charter is worded in such a manner <br />that the Austin City Council can, if it wishes, impose a personal or corporate income tax <br />on its residents by ordinance and do so without the need for ~~oter approval. <br />The Council opinion states that "...it should be noted that Article I, Section 3, and <br />Article XII, Section 13, of the charter contain general language of intent and <br />construction to the effect that the charter should be construed as a general grant to the <br />city (that is, to the city council) of each and every power that the people of Austin <br />