87-030 ORD PROVIDING CHAPTER 28 OF CODE OF ORDINANCES OF COP BE REVISED BY ADDING SECTION 28-2.5
ORDINANCE N0. 87-030
AN ORDINANCE OF THE CITY OF PARIS, PARIS, TEXAS,
PROVIDING THAT CHAPTER 2$ OF THE CODE OF ORDINANCES OF THE
CITY OF PARIS BE REVISED BY ADDING SECTION 28-2.5; PROVIDING
FOR TAXATION OF TELECOMMUNICATIONS SERVICES; REPEALING THE
APPLICATION OF THE EXEMPTION PROVIDED FOR IN SECTION 4B(a)
OF ARTICLE 1066C, V.A.T.C.S.; PROVIDING FOR NOTIFICATION TO
THE COMPTROLLER OF THE STATE OF TEXAS; PROVIDING THAT NO
SUCH TAX PROVIDED FOR HEREUNDER SHALL SERVE 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, STATUE OR ANY OTHER
IMPOSITION OF THE CITY OF PARIS; MAKING THIS ORDINANCE
CUMULATIVE; PROVIDING FOR A SEVERABILITY CLAUSE; REPEALING
ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH;
AND PROVIDING FOR AN EFFECTIVE DATE OF OCTOBER 1, 1987.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
PARIS:
Section l. That Chapter 28 of the Code of
Ordinances of the City of. Paris, Paris, Texas be amended by
adding Section 28-2.5 which shall read as follows:
"Section 28-2.5. Telecommunications Tax.
(a) A tax is hereby authorized on all
telecommunications services sold within the City
of Paris, Paris, Texas. For purposes of this
section, the sale of telecommunications services
is consummated at the location of the telephone or
other telecommunications device from which the
call or other communication originates. If the
point of origin cannot be determined, the sale is
consummated at the addrPSS to which the call or
other communication is billed.
(b) The application of the exemption
provided for ir_ Article 1066c, Section 4B(a),
V.A.T.C.S. is hereby repealed by the City of Paris
as authorized by Section 4B(b) thereof.
(c) The rate of tax imposed by this section
shall be the same as the rate imposed by the City
of Paris for all other local Sales and Use Taxes
as authorized by the legislature of the State of
Texas."
Section 2. The City Clerk shall forward to the
Comptroller of the State of Texas by United Stated Certified
Mail, return receipt requested, a copy of this ordinance
along with a copy of the minutes of the City Council's vote
and discussion on this ordinance.
Section 3. This ordinance shall be and is hereby
declared to be cumulative of all other ordinances of the
City of Paris, and this 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 way reduce any amount payable to the
City pursuant to any franchise, street use ordinance,
charter provision, statute or, without limitation by the
foregoing enumeration, 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 h.ereby.
Section 4. It is hereby declared to be the inten-
tion of the City Council of the City of Paris that the
sections, paragraphs, sentences, clauses and phrases of this
ordinance are severable, and if any phrase, clause,
sentence, paragraph or section of this ordinance shall be
declared unconstitutional or invalid by the valid judgment
or decree of any court of competent jurisdiction, such
unconstitutionality or invalidity shall not affect any of
the remaining phrases, clauses, sentences, paragraphs or
sections.
Section 5. This ordinance is to be liberally
construed to achieve its remedial purposes.
Section 6. This ordinance shall become effective on
October l, 1987.
Passed and adopted this 8th day of June, 1987.
czt_
Bi y urnett, Mayor
ATTEST:
,
Mattie Cunning am, Cit er
APPROVED AS T ~ ORM:
T. K. yn , ty Attorney