HomeMy Public PortalAboutOrdinance No. 795-96 05-28-1996
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ORDINANCE NO. 7 9 5- 9 6
AN ORDINANCE ADOPTING AND LEVYING THE SALES AND
USE TAX AUTHORIZED BY SECTION 4B OF ARTICLE 5190.6,
TEXAS REVISED CIVIL STATUTES AS AMENDED, FIXING AN
EFFECTIVE DATE OF JULY 1, 1996 FOR THE TAX; MAKING
FINDINGS; AND CONTAINING OTHER PROVISIONS
RELATING TO THE SUBJECT.
WHEREAS, Section 4B of Article 5190.6 Texas Revised Civil Statutes, as
amended, (the Act), authorizes each eligible city (i) to create a corporation for the
purpose of providing and financing the costs of "projects" as defined in Section 4B,
and (ii) to adopt and levy within the city a sales and use tax for the benefit of the
corporation if approved at an election that is or has been held in accordance with
Section 4B of the Act; and
WHEREAS, the City of Richland Hills (the "City") is located in Tarrant county,
being a county having a population greater than 1,100,000, and in which there are
more than 40 incorporated municipalities, according to the most recent federal
decennial census and the combined rate of all sales and use taxes imposed by the
City, the State of Texas and other political subdivisions of the State having territory
in the City did not exceed 7.75 percent on January 20, 1996, and the City is,
• therefore, an "eligible city" under Section 4B of the Act; and
WHEREAS, pursuant to Ordinance No. 768-95 (the "Election Ordinance")
adopted by the City Council (the "City Council") of the City on October 24, 1995, an
election (the "Election") was called for and the Election was duly held on January 20,
1996, within the City for the purpose of permitting the qualified voters of the City
to vote on the proposition whether or not to levy and collect an additional one-half
cent sales and use tax for the purpose of providing projects of the types added to the
definition of that term in Section 4B of the Act; and
WHEREAS, the City Council canvassed the results of the Election and found
that a total of 238 votes were cast at the Election and that 174 votes were cast for
the proposition and 64 votes were cast against the proposition, and the City Council
found and declared, therefore, that the proposition submitted at the Election had
passed and was approved and adopted by the voters of the City; and
WHEREAS, the City Council having determined and found that all prerequisites
to its implementation of the authority granted to eligible cites under Section 4B of
the Act have been met, satisfied, and accomplished, intends by this ordinance to
adopt and levy the sales and use tax permitted by Section 4B of the Act;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF RICHLAND HILLS, TEXAS:
SECTION 1. All of the findings, declarations and recitations contained in
• the recitals of this Ordinance are hereby incorporated herein and are made and
adopted as the official findings and determinations of the City Council.
ORDINANCE NO. 7 9 5- 9 6 PAGE 1
SECTION 2. (a) The City Council hereby adopts the sales and use tax
authorized and imposed by Section 4B of the Act, and accordingly, there is hereby
levied and there shall be collected within the City (i) a tax on the receipts from the
sale at retail of taxable items within the City at a rate equal to one-half of one
percent, and (ii) an excise tax on the use, storage, or other consumption within the
City of tangible personal property purchased, leased or rented from a retailer during
the period that the tax is effective within the City, such excise tax to be at the same
rate of the sales tax described in clause (i) above, and to be applied to the sale price
of the tangible personal property; with the imposition, computation, administration,
collection, and remittance of the tax to be governed by Chapter 321, Texas Tax
Code, except as inconsistent with Section 4B of the Act.
(b) The City Council hereby declares and orders that the effective
date for the commencement of collection of the tax adopted and levied by this
Ordinance and imposed by Section 4B of the Act is July, 1, 1996, said date being the
first day of the first calendar quarter after the expiration of the first complete
calendar quarter occurring after the date upon which the Comptroller of Public
Accounts received notice of the results of said Election.
SECTION 3. The City Secretary is directed to certify a copy of this
Ordinance immediately, and the Mayor is authorized and directed to send such copy
to the Comptroller of Public Accounts of the State of Texas by certified mail no
later than 10 days after the date of final adoption of this Ordinance by the City
Council, with the request that the Comptroller take all steps necessary to commence
the collection of the tax adopted and levied herein and imposed by Section 4B of the
Act on and as of the effective date stated in Section 2(b) of this Ordinance.
PRESENTED, GIVEN FIRST READING AND APPROVED at a regular meeting of
the Richland Hills City Council on the28th day of MaY 1996, by a vote
of 5 ayes, 0 nays, and ~ abstentions.
APPROVED:
C. F. Kelley, Mayor
ATTEST:
tt
Terri Wi isl~l' ,City Secretary
APPROVED AS TO FORM AND LEGALITY:
• James A. Cribbs, City Attorney
rhlib 121 /bh/051696
ORDINANCE NO. 7 9 5- 9 6 PAGE 2