HomeMy WebLinkAboutOrd 670 Approving the Taxation of Goods-in-TransitTOWN OF WESTLAKE
ORDINANCE NO. 670
AN ORDINANCE OF THE TOWN OF WESTLAKE TO APPROVE THE TAXATION
OF GOODS -IN -TRANSIT WHICH WOULD OTHERWISE BE EXEMPT PURSUANT
TO TEXAS TAX CODE, SECTION 11.253; AND PROVIDING AN EFFECTIVE DATE
ON AND AFTER ITS ADOPTION.
WHEREAS, the Town of Westlake, Texas is a general law Town; and
WHEREAS, the 82"' Texas Legislature during its Special Session enacted Senate Bill 1
which amended Texas Tax Code 11.253, under which personal property consisting of goods -in -
transit, as newly defined, are exempt from taxation; and
WHEREAS, a new subsection 0-1) was added to 11.253 by Senate Bill 1, and which
provides for a local option under which a taxing unit may tax such goods -in -transit otherwise
exempt, if the governing body of such taxing unit after a public hearing takes official action to
tax such personal property; and
WHEREAS, on the 24th day of October, 2011, the governing body of the Town of
Westlake held a public hearing at which members of the public were permitted to speak for or
against the taxation of certain goods -in -transit personal property; and
WHEREAS, following the public hearing, the governing body of the Town of Westlake
has determined that such goods -in -transit personal property, as exempted by Texas Tax Code
11.253, should be subject to taxation by the Town of Westlake for tax year 2012 and all
subsequent years.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN
OF WESTLAKE, TEXAS:
SECTION 1: That all of the above recitals are incorporated and made a part of this
Ordinance, and
SECTION 2: That all such goods -in -transit personal property as defined by the
amendments to Tex. Tax Code 11.253 under Senate Bill 1, shall be, and are hereby declared to
be, taxable by the Town of Westlake for tax year 2012 and for every year thereafter, all as
provided for and in accordance with Texas Tax Code 11.253.
SECTION 3: That this Ordinance shall be cumulative of all other Town Ordinances
and all other provisions of other Ordinances adopted by the Town which are inconsistent with
the terms or provisions of this Ordinance are hereby repealed.
Ordinance 670
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SECTION 4: It is hereby declared to be the intention of the Town Council of the Town
of Westlake, Texas, that sections, paragraphs, clauses and phrases of this Ordinance are
severable, and if any phrase, clause, sentence, paragraph or section of this Ordinance shall be
declared legally invalid or unconstitutional by the valid judgment or decree of any court of
competent jurisdiction, such legal invalidity or unconstitutionality shall not affect any of the
remaining phrases, clauses, sentences, paragraphs or sections of this Ordinance since the same
would have been enacted by the Town Council of the Town of Westlake without the
incorporation in this Ordinance of any such legally invalid or unconstitutional, phrase, sentence,
paragraph or section.
SECTION 5: This ordinance shall take effect immediately from and after its passage as
the law in such case provides.
PASSED AND APPROVED ON.,TJdIS 24t" DAY OF OCTOBER 2011.
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OF W" S
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ATTEST:
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Felly EdwaHs, Town Secretary
APPRO S ORM:
L-r-& v ry 'own Attorney
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La ra Wheat, Mayor
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Thomas E. B er own Manager
Ordinance 670
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