HomeMy WebLinkAboutO-2011-3383 continue to tax “goods in transit"0011 -
ORDINANCE NO. 130
AN ORDINANCE OF THE CITY OF LA PORTE TO TAX TANGIBLE
PERSONAL PROPERTY IN TRANSIT WHICH WOULD OTHERWISE BE
EXEMPT PURSUANT TO TEXAS TAX CODE, SECTION 11.253
WHEREAS, the 82"d Texas Legislature in Special Session, enacted Senate Bill 1, to take effect on
September 1, 2011, which would require a taxing unit to take action, in the required manner, after October
1, 2011, to provide for the taxation of goods -in -transit; and
WHEREAS, Tex. Tax Code §11.2530-1) as amended allows the governing body of a taxing unit,
after conducting a public hearing, to provide for the continued taxation of such goods -in -transit; and
WHEREAS, the City Council (or Commission) of the City of La Porte, having conducted a public
hearing as required by Section 1-n (d), Article VIII, Texas Constitution, and Tex. Tax Code §11.2530-1)
is of the opinion that it is in the best interests of the City to continue to tax such goods -in -transit;
NOW THEREFORE, BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF LA
PORTE THAT: The goods -in -transit, as defined Texas Tax Code Section 11.253(a)(2), as amended by
Senate Bill 1, enacted by the 82`h Texas Legislature in Special Session, shall remain subject to taxation by
the City of LaPorte, Texas.
Dated this 10th day of October, 2011.
At ted:
City Secretary Pa og , RMC, MMC
Approved:
Clark Askins, Assistant City Attorney