HomeMy Public PortalAboutOrdinance No. 584-88 09-12-1988
• ORDINANCE NO. 5 8 4
AN ORDINANCE RELATING TO TAXATION OF
TELECOMMUNICATIONS SERVICES; AMENDING THE CODE
OF ORDINANCES, CITY OF RICHLAND HILLS, TEXAS, BY
THE ADDITION OF A NEW SUBSECTION "C" TO SECTION 3,
"LOCAL SALES AND USE TAX" OF CHAPTER 1, "GENERAL
PROVISIONS" OF SUCH CODE OF ORDINANCES REPEALING
THE APPLICATION OF THE EXEMPTION PROVIDED FOR IN
SECTION 321.210 OF THE TEXAS TAX CODE; PROVIDING
FOR NOTIFICATION TO THE COMPTROLLER OF THE
STATE OF TEXAS; PROVIDING THAT NO SUCH TAX
PROVIDED FOR HEREUNDER SHALL SERVaE AS AN OFFSET
TO OR TO REDUCE ANY AMOUNT PAYABLE BY ANY
PROVIDER OF TELECOMMUNICATIONS SERVICE
PURSUANT TO ANY FRANCHISE, STREET USE
ORDINANCE, CHARTER PROVISION, STATUTE OR ANY
OTHER IMPOSITION OF THE CITY OF RICHLAND HILLS;
MAKING THIS ORDINANCE CUMULATIVE; PROVIDING A
SEVERABILITY CLAUSE; PROVIDING A SAVING CLAUSE;
AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Texas Legislature through appropriate enactment has extended
the state's Limited Sales and Use Tax to telecommunication services and has
exempted same from application of the local Limited Sales and Use Tax, but has
authorized cities through ordinance enactment to repeal such exemption from local
taxation; and
WHEREAS, it is the desire of the City Council of the City of Richland Hills,
Texas, by appropriate ordinance, to repeal the exemption of telecommunications
services from the City of Richland Hills Limited Sales and Use Tax and effect the
collection thereof from and after January 1, 1989.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF RICHLAND HILLS, TEXAS:
L
That Section 3, "Local Sales and Use Tax" of Chapter 1, "GENERAL
PROVISIONS" of the Code of Ordinances, City of Richland Hills, Texas, as amended,
is hereby amended by the addition of a new Subsection "C", "LOCAL SALES AND
USE TAX ON TELECOMMUNICATIONS SERVICES" thereto, which Subsection shall
read as follows:
C. LOCAL SALES AND USE TAX ON TELECOM LIUNICATIONS SERVICES
(1) A tax is hereby authorized on all telec ~mmunications services sold
within the City of Richland Hills, Texas. For purl oses of this section, the sale
of telecommunications services is consummated at ':he location of the telephone
ORDINANCE NO. 5 8 4 Page 1
• or other communication device from which the call or other communication
originates. If the point of origin cannot be determi-1ed, the sale is consummated
at the address to which the call or other communication is billed.
(2) The application of the exemption provided for in Section 321.210 of
the Texas Tax Code is hereby repealed by the Cite of Richland Hills, Texas, as
authorized by Subsection (b) thereof.
(3) The rate of tax imposed by this section s:aall be the same as the rate
imposed by the City of Richland Hills, Texas, for all other local Sales and Use
Taxes as authorized by the Legislature of the State of Texas.
(4) The City Secretary shall forward to the Comptroller of the State of
Texas by United States Registered or Certified Mail a copy of this ordinance
along with a copy of the minutes of the City Council's vote and discussion on
this ordinance.
(5) This Section shall become effective as of January 1, 1989.
II.
This ordinance shall be and it is hereby declared t ~ be cumulative of all other
ordinances of the City of Richland Hills, Texas, and thi; ordinance shall not operate
to repeal or affect any of such other ordinances. The tax provided for hereunder
shall not serve as an offset to, be in lieu of or in any wa: reduce any amount payable
to the City pursuant to any franchise, street use c :~dinance, charter provision,
statute or, without limitation by the foregoing enumeL ation, otherwise payable by
any provider of telecommunications service; it being the express intent hereof that
all such obligations, impositions and agreements of every kind and nature shall
remain in full force and effect without reduction or limitation hereby.
III.
Severability Clause. That it is hereby declared to be the intention of the City
Council that the sections, paragraphs, sentences, causes and phrases of this
ordinance are severable, and if any phrase, clause, sentence, paragraph or section of
this ordinance shall be declared invalid or unconstitutional by the valid judgment or
decree of any court of competent jurisdiction, such ine alidity or unconstitutionality
shall not affect any of the remaining phrases, clause sentences, paragraphs and
sections of this ordinance, since the same would ha4 4 been enacted by the City
Council without the incorporation in this ordinan; a of any such invalid or
unconstitutional phrase, clause, sentence, paragraph or ; ection.
IV.
This ordinance is to be liberally construed to achiev ~ its remedial purposes.
ORDINANCE NO. 5 8 4 Page 2
V.
Saving Clause. That Chapter 1 of the Code of Ordinances, City of Richland
Hills, Texas, as amended, shall remain in full force and effect, save and except as
amended by this ordinance.
VI.
Effective Date. This ordinance shall be in full force and effect from and after
its passage and publication as provided by the Richland Hills City Charter and the
laws of the State of Texas.
PRESENTED, GIVEN FIRST READING AND APPROVED at a regular meeting of
the Richland Hills City Council on the 12 day of Sept . 1988; by a vote of 5
ayes, 0 nays and 0 abstentions.
APPROVED:
/ r--
W. H. (Bill) Vincent, Jr., Mayor
ATTE~T:
Pauline Kempe, City Secretary
AP OVED S TO FORM:
~ - ~l~~~ ,
aul F. Wieneskie, City Attorney
OlOSa/dd/91288
ORDIlVANCE NO. 5 8 4 Page 3