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0011 - <br />ORDINANCE NO. 130 <br />AN ORDINANCE OF THE CITY OF LA PORTE TO TAX TANGIBLE <br />PERSONAL PROPERTY IN TRANSIT WHICH WOULD OTHERWISE BE <br />EXEMPT PURSUANT TO TEXAS TAX CODE, SECTION 11.253 <br />WHEREAS, the 82"d Texas Legislature in Special Session, enacted Senate Bill 1, to take effect on <br />September 1, 2011, which would require a taxing unit to take action, in the required manner, after October <br />1, 2011, to provide for the taxation of goods -in -transit; and <br />WHEREAS, Tex. Tax Code §11.2530-1) as amended allows the governing body of a taxing unit, <br />after conducting a public hearing, to provide for the continued taxation of such goods -in -transit; and <br />WHEREAS, the City Council (or Commission) of the City of La Porte, having conducted a public <br />hearing as required by Section 1-n (d), Article VIII, Texas Constitution, and Tex. Tax Code §11.2530-1) <br />is of the opinion that it is in the best interests of the City to continue to tax such goods -in -transit; <br />NOW THEREFORE, BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF LA <br />PORTE THAT: The goods -in -transit, as defined Texas Tax Code Section 11.253(a)(2), as amended by <br />Senate Bill 1, enacted by the 82`h Texas Legislature in Special Session, shall remain subject to taxation by <br />the City of LaPorte, Texas. <br />Dated this 10th day of October, 2011. <br />At ted: <br />City Secretary Pa og , RMC, MMC <br />Approved: <br />Clark Askins, Assistant City Attorney <br />