2011-053 ORD ALLOWING THE CITY TO TAX TANGIBLE PERSONAL PROPERTY TEMPORARILY WAREHOUSEDORDINANCE N0. 2011-053
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS,
ALLOWING THE CITY OF PARIS TO TAX TANGIBLE PERSONAL PROPERTY
TEMPORARILY WAREHOUSED IN THE CITY AWAITING SHIPMENT TO
OTHER LOCATIONS WITHIN OR WITHOUT THE STATE OF TEXAS, ("GOODS-
IN-TRANSIT"); MAKING OTHER FINDINGS AND PROVISIONS RELATED TO
THE SUBJECT; PROVIDING A SEVERABILITY CLAUSE, AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the 80th Texas Legislature in Regular Session enacted House Bill 621 to take
effect on January 1, 2008, which added Texas Tax Code §11.253 to exempt from taxation
certain tangible personal property held temporarily at a location in this state for assembling,
storing, manufacturing, processing or fabricating purposes (goods-in-transit) which property
has been subject to taxation in the past; and,
WHEREAS, Texas Tax Code §11.2530) as amended allows the governing body of a
taxing unit, after conducting a public hearing, to provide for the continued taxation of such
goods-in-transit; and,
WHEREAS, the City Council of the City of Paris, having conducted a public hearing as
required by Texas Tax Code §11.2530), is of the opinion that it is in the best interests of the
City of Paris to continue to tax such goods-in-transit; and,
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
PARIS, TEXAS:
Section 1. That the findings set out in the preamble to this ordinance are hereby in all
things approved.
Section Z. That the City Council did, on December 12, 2011 hold and conduct a public
hearing on the subject of taxation of goods-in-transit.
Section 3. That the goods-in-transit, as defined in Texas Tax Code §11.253(a)(2), as
amended by House Bi11621, enacted by the 80th Texas Legislature in Regular Session, further
amended by Senate Bill 1 shall remain subject to taxation by the City of Paris.
Section 4. That goods-in-transit shall continue to be subject to ad valorem taxes up to
and until such time as a future governing body of this municipality may choose otherwise.
Section S. That it is the intention of the City Council of the City of Paris that this
ordinance, and every provision hereof, shall be considered severable, and the invalidity or
partial invalidity of any section, clause, or provisions of this ordinance shall not affect the
validity of any other portion of this ordinance.
Section 6. That the City Council voted by a supermajority vote of the entire Council to
suspend the rule requiring two readings before adoption of ordinances 6 ayes and 0 nays.
SeCt10117. That this ordinance shall become effective from and after its passage of the
first reading and publication as required by law.
PASSED AND ADOPTED on by the City Council of the City of Paris, in regular session on
this the 12th day of December, 2011.
ATTEST:
.
nice Ellis, City Clerk
APPROVED AS TO FORM:
4e*ntcljjCity Attorney