OR 2011-1294 Taxation of Goods-in-Transit
AN ORDINANCE OF THE CITY OF COPPELL, TEXAS
ORDINANCE NO. 2011-1294
AN ORDINANCE OF THE CITY OF COPPELL, TEXAS,
PROVIDING FOR THE TAXATION OF GOODS-IN-TRANSIT;
PROVIDING A REPEALING CLAUSE; PROVIDING A SEVERABILITY
CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE.
nd
WHEREAS,
Senate Bill 1 passed by the 82 Texas Legislature, First Called Special
Session, inter alia, amended Section 11.253 of the Tax Code regarding the exemption for
“Goods-in-Transit”; and
WHEREAS,
Section 11.253, Tax Code, was amended to prohibit a taxing unit from
taxing Goods-in-Transit in a tax year that begins on or after January 1, 2012, unless the governing
body of the taxing unit takes action on or after October 1, 2011, to provide for the taxation of the
Goods-in-Transit; and
WHEREAS,
the governing body is required by the new legislation to take action to tax
Goods-in-Transit after public hearing even if the governing body previously took action to tax
Goods-in-Transit; and
WHEREAS,
previously the City Council took action to tax Goods-in-Transit; and
WHEREAS,
the City may choose to opt out of the local exemption for Goods-in-Transit
by holding a public hearing and taking action to continue tax such goods on or after October 1,
2011, but prior to January 1, 2012; otherwise, such property will be exempt from taxation; and
WHEREAS,
the City desires to continue to tax Goods-in-Transit beginning tax year
2012; and
WHEREAS,
the City Council has conducted a public hearing as required by Section 1-n
(d), Article VIII, Texas Constitution, at which citizens were provided an opportunity to speak;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
COPPELL, DALLAS COUNTY, TEXAS, THAT:
SECTION 1
. Beginning tax year 2012, and continuing thereafter until further action is
taken by the City Council, “Goods-in-Transit”, as defined by Tax Code, Section 11.253, shall be
subject to property taxation by the City.
SECTION 2
. If any article, paragraph or subdivision, clause or provision of this ordinance
shall be adjudged invalid or held unconstitutional, the same shall not affect the validity of this ordinance
1
ordinance as a whole or any part or provision thereof, other than the part so decided to be invalid or
unconstitutional.
SECTION 3. This ordinance shall take effect immediately from and after its passage, as
the law and charter in such cases provide.
DULY PASSED by the City Council of the City of Coppell, Texas, on the day
of , 2011.
APPROWD AS TO
CIT'V ATTORNE
(PGS:08- 24 -11:TM 509