HomeMy WebLinkAboutOrdinance - 2001-O0094 - Amending Chapter 26 Code Of Ordinances Sec 26-11 - 12/03/2001First Reading
December 3, 2001
Item No. 20
ORDINANCE NO. 2001-00094
Second Reading
December 13, 2001
Item No. 16
AN ORDINANCE AMENDING CHAPTER 26 OF THE CODE OF
ORDINANCES OF THE CITY OF LUBBOCK, TEXAS, BY ADDING SECTION 26-
11 PROVIDING FOR THE TAXATION OF LEASED MOTOR VEHICLES;
PROVIDING A SA VIN GS CLAUSE AND PROVIDING FOR PUBLICATION OF
THIS ORDINANCE AND AN EFFECTIVE DATE HEREOF.
WHEREAS, the Legislature of the State of Texas has amended Chapter 11 of the
Tax Code by adopting Section 11.252 which exempts from taxation certain leased motor
vehicles: and
WHEREAS, Tax Code Section 1 l .252(f) provides that the governing body of a
municipality may, by ordinance adopted before January 1, 2002, provide for the taxation
of leased motor vehicles otherwise exempted from taxation by Tax Code Section 11.252;
and
WHEREAS, the City Council of the City of Lubbock finds that it is in the best
interest of the citizens of the City of Lubbock to provide for the taxation of leased motor
vehicles otherwise exempted from taxation by Tax Code Section 11.525; NOW
THEREFORE:
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK:
SECTION 1. THAT the Code of Ordinances, City of Lubbock, Texas, is hereby
amended by adding a section, to be numbered 26-11, which said section reads as follows:
Leased motor vehicles, as defined in Tax Code Section 11.525, leased within the
City of Lubbock, Texas are subject to taxation. The exemption from taxation provided
by Tax Code Section 11.252 shall not apply to such vehicles and shall not apply to the
City of Lubbock as provided in Tax Code Section 11.525.
SECTION 2. THAT should any paragraph, sentence, clause, phrase or word of
this Ordinance be declared unconstitutional or invalid for any reason, the remainder of
this Ordinance shall not be affected thereby.
SECTION 3. THAT the City Secretary is hereby authorized to cause
publication of the descriptive caption of this Ordinance as an alternative method
provided by law and this Ordinance shall become effective ten days after its last
publication.
AND IT IS SO ORDERED.
i Passed by the City Council on first reading this 3rd day of December
Passed by the City Council on second reading this 13t:h day of December
ATTEST:
~~.~-
Rebecca Garza, City Secretary '--
APPROVED AS TO CONTENT:
Assistant City Attorney
JK: cp/LeasedVehicles-Taxation. ord
ccdocs/November 13, 2001
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