HomeMy WebLinkAboutO-1978-1131
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ORDINANCE NO. 1131
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AN ORDINANCE EXEMPTING RESIDENTIAL USE OF GAS AND ELECTRICITY
FROM THE ONE (1%) PER CENT CITY SALES TAX EFFECTIVE OCTOBER 1,
1978; AND PROVIDING AN EFFECTIVE DATE HEREOF.
WHEREAS, the 65th Legislature, 1st Called Session,
has enacted legislation exempting residential use of gas and
electricity from the 4% State Sales Tax and providing a local
option on the 1% City Sales Tax, in relation to the City of
La Porte; and
WHEREAS, the residential use exemption from the 4%
State Sales Tax becomes effective on October 1, 1978; and
WHEREAS, the local option on the 1% City Sales Tax
tit exemption may be made effective on October 1, 1978, by
majority vote of the governing body of the City of La Porte,
NOW THEREFORE,
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF LA PORTE:
SECTION 1. There is hereby exempted from the 1% City Sales
Tax, residential use of gas and electricity by consumers within
the territorial limits of the City of La Porte, Texas, to become
effective on October 1, 1978.
SECTION 2. This exemption covering "residential use" means
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use of gas and electricity in a family dwelling, a multi-family
apartment, a housing complex or building or portion of a
building occupied as a home or residence within the city limits
of the City of La Porte.
SECTION 3. The City Clerk is hereby directed to submit this
exemption ordinance of the 1% City Sales Tax to the Comptroller
of Public Accounts by registered or certified mail postmarked
no later than September 10, 1978.
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Ordinance No.
1131
, Page 2.
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This ordinance shall be effective from and
SECTION 4.
after its passage and approval.
PASSED AND APPROVED, this the 6th day of September, A.D., 1978.
ATTEST:
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