HomeMy WebLinkAboutOrdinance - 9073-1987 - Repealing Telecommunications Sales Tax Exemption - 05/14/1987/ l! I! H i ! L ,,
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First Reading
May 14, 1987
Agenda Item #27
Second Reading
May 28, 1987
Agenda Item #8
ORDINA?a Rl., ___ 90 .... 7 __ 3 __
AN ORDINA:tCE REPEALml THE TEUXDMMIJNICATIONS SALES TAX EXEMPI'ION
AS PROVIDED BY VERR>N1S ANN. CIV. ST., ARI'. 1066c; ADTHORIZml THE IMPO-
SITION OF SALES TAX ON 1J.J., TELECX>MMDNICATIONS SERVICES OONSIJMMATED WITHIN
THE CITY OF LUBBOCK, TEXAS; PROVIDml FOR NJl'IFIC'ATION OF STATE
CX>MPI'ROLLER; PBOVIDml A SAVIWS CLAUSE1 AND PRC1vIDml FOR PUBLICATION.
WHERFAS, Vernon's Ann.Civ.St., Art. 1066c, section 4B, provides
that a city may by passage of an ordinance repeal the application of the
sales tax exemption provided for telecormtl1nications services by said
statute effective on or after October 1, 1987; and
WHERFAS, the City Council of the City of Lubbock deems it to be in
the best interest of the citizens of the City of LUbbock to enact an
ordinance repealing the existing telecommunications services sales tax
exemption; tU-l' THEREFORE:
BE IT ORD!UNED BY THE CITY CCIUN::IL OF THE CITY OF LUBBOCK:
BrorION 1. THAT the City Council of the City of Lubbock, Texas,
hereby repeals by ordinance the telecamnunications services sales tax ex-
emption provided by Vernon's Ann.Civ.st., Art. 1066c; and
BrorION 2. THAT there is hereby inposed on all telecommunications
services sold within the City of LUbbock a sales tax at the same rate as
is imposed by the City of Lubbock for all other local Sales and Use Taxes
authorized by the legislature of the State of Texas; and
BrorION 3. THAT for purposes of this ordinance, the sale of
telecamnunications services is consunmated at the location of the tele-
phone or other communications device f ran which the call or other comnu-
nication originates. If the point of origin camot be dete:cmined, the
sale is consunmated at the address to which the call or other Cormtl1nica-
tion is billed.
BrorION 4. THAT the City Secretary of the City of Lubbock is
hereby authorized and directed following the effective date of this ordi-
nance, which shall be ten days after the date of second publication, to
forward to the Cooptroller of the State of Texas by united States
Registered Mail a copy of this ordinance along with a copy of the minutes
of the City Council's vote and discussion of this ordinance.
SECTION s. THAT should air.f section, paragraph, sentence, clause,
phrase or word of this ordinance be declared unconstitutional or invalid
for air.f reason, the remainder of this Ordinance shall not be affected
thereby.
SECl'ION 6. THAT the City Secretary is hereby authorized a!rl di-
rected to ca.use publication of the descriptive caption of this ordinance
as an alternative method of publication provided by law.
AND IT IS SO ORDERID.
Passed by the City Council on first reading this _ __.1....,4....,th..___ day of
Ma¥ , 1987.
Passed by the City Council on second reading this 28th day of
May , 1987.
.APP.ROVED AS 'ID CONI'ENl:
'Robert Massengale, As istant City
Manager for Financial Services
APPROVED AS 'ID FORM:
Donald G. Vandiver, First Assistant
City Attorney
B. C. McMINN, MAYOR
-2-
..
R-138
THE STATE OF TEXAS
COUNTY OF LUJ!Wf~ k Before me Oar a Notary Public in and for Lubbock County, Texas on this day·
personally appeared Twila Aufil I' Account Manai!er of the Southwestern Newspa-
pers Corporation. publishers of the Lubbock Avalanche-Journal -Morning. Evening and Sunday, who
being by me duly sworn did depose and say that said newspaper has been published continuously for more
than fifty-two weeks prior to the first insertion of this ___ L""'e:.:l!::..:a;;..;.I --'-'N'-=,o'--t::..:i::..:c=e ________ _
[el!a I Notice No .. 157085 at Lubbock County. Texas and the attached print-
ed copy of the ___________ is a true copy of the original and was printed in the Lubbock
Ava lanche-Journa 1 on the following dates: M..,.a ... Y_3,...0;::;;....;_J-" 1u=n=e=---6;::;..;.t--=1:.:9""'8"-7.__ __________ _
377 words@ 82t = $309,34
Account Manager
~~
JANEltOARlt ·
LUBBOCK AVALANCHE-JOURNAL
Southwestern Newspapers Corporation
NOTARY PUSL_IC in and For The State of Texas
My Commission Expires Oct. 24, 1990
Subscribed and sworn to before me this~ day of __ ·J_ .. •_un_e ___ , 19_!!_
FORl\158-10 . , ... _J)!'IOINANCE' ffO'!li-AN. ORO IN AkC llii CLOIING
1 HE:AtU;NG AN·O LeVYING AS• . ,---------------1 SESSMll!Nr,. FOR N.RT Of THE ' •• ' ~Cla)lf!fA~ . ~· COST 01' IMPR:OYINO A POR-t-------------------
QIQlNIJilCf!i ff070 · TlON OF THE FOU.OWING Al.•
Alt 011rO'tlUIJIIC8 AM&N:OINO LEYS LOCATED IN THE FOi.• ORDINANCE "t!U SO AS TO ·LOWING.BLOCKS AND AODt0
l CORRECT AN l!RROR IN LEGAL TION$; TKI; EAST•\\IEST ALLEY • DESCRIPTION IN AN UNDER-' ABUTTING LOT$ 3 'THROUGH 7, GROUND UTILITY, EASEMENT • BLOCKH,fflGHLANO' PARl< AD-ABAIIIDONEI) ANO CLOSED; AU-DtTION I TKI!' !An.wen, AL-
THORIZING COR~TtON OF A LE 'f Ml,.U 'f Tl N-G LOTS I
QUITCLAIMOE~D INCONNECC 'tHl!O:UGH U, BL'DCK 25,
,TIO.N.:tliER.EWITH·•U ·SET , IUlSHLAND PARK.ADDITION;
FORTH IN THE PREAMBLE ,, THE EAST•WEST ALLEY ABUT•
'.ANO'&OOY 'OF THIS ORDI• 'TING LOTS f THROUGH 16,,. ·:~~Er&t~~:i~1gi~G FOR l!~gc,_i<Hf:',.Es~~~~T~~:~.
; ' ORDll'IANCE "9072 ABUTTING LOTS 1 THROUGH 16,
, AN. ORDINANCE '.AL TElfrNG .BLOCK.5, LAMAR HEIGHTS AD-
THE PRIMA FACIE,SPEEO.LiM• • DITION; ANO' l,NCLUDING POR-
ITS OH CERTAIN PORTIONS OF .TIONS OF, THE FOLLOWING
ST.0.TE DE;'PARTMENTOF HIGH• ,,:nREE'TSdOTH STREET, 11ST
'WAYS AI\ID PUBLICTR,\NSPOR, ,;stREET. AKRON .1\VEemE; E.
TATlONSTATE HIG,HWAY 5PUR' '•7STH STREET, .76TH STREET,'
'#321; AS tiEREINAFTER .MORE. '77TH STRSET, 23RD st.REET,
PARTICULARLY DGSCRIBEDIN BOSTON AVENUE, STANFORD
THE BODY, OF THIS ORDll; STREET, RICE Sl'I\.EET,
.NANCE;·DIRECT»iG PLACE• QUEENS STREET, ASH AVE• MENT OF SIGN$ WITH RE• NUE, ~NCI .NORT!i AVENUE SPECT THERETO; REPEALING• ''X"; .SUC14 PO~TJONS BEING CONFLICTING ORDINANCES TO. MQR.E•.PAilTtG~(;.A~L¥ DE. THE EXTENT.oF·.sucH CON• SCRIBl;D IN T1iE ,PAVIJIG AS-,
. FLICT; APPLICATION OF THIS SESSMENTS OF THE CITY OF
, ORDINANCE ONLY ifO $T.REETS · LUBBOCK AlTACHl::D HERETO OR .HIGHWAYS NAMED HERE-'At,ID MADE A'PART.HEREOF
IN; PROVIDIIIIG :n11s ORDI• Ao'!r:. ~STRRT~Q.NSETSl).F~.1H!WRA~Ns• •. · NAt,iCE SHALL ·ee CU MULA• "• ,. n "'~ • , TIVE; PROV.IOINGA PENALTY; ,AVENUES' ANO/OR ALLEYS IN
· PROVID.ING A SAVlNGS THI; CITY•OF LUBBOCK, TEX•
CLAUSE;/'AND.P'ROIIIDING..FOR AS, ANDYOR At.ONG THE f'UBLICATION; •, . I BOUNDARIES OF'SAIDCITY OROlf:IANCE #9073 , Af:ID PROVIDING FOR THE COL• AN ORDINANCE REPEALING' LECT.ION.OF SUCH ASSESS• 'l'HE TELECOMMUNICATIONS. MENTS AND FOR THE USU• SALES iAX EXEMeTION·AS ANCE OF ASSIGNABLE (:ER'l'.I• PROVIDED'BVVERNON'SANN. FICATIONS•ltl ·ev,oeNCE C.IV. ST., ART. J066C; AUTHORIZ• HEREOF, ALLOCATING FUND$. ING THE IMPOSITION OF SALES , (SEE SECTION ONE OF THIS ' TAX ONALI. TELECOMMUNICA,-ORDINANCE FOR UNITS OE· TIONS SERVICE,$ q)NSUMMAT• LETED BV CITYem.tNCli.,I
ED W1'THIN•TKE C•TY OF LUB• R-138
80CK.TEXA$;PR0..,10tNGl'OR · ----------.... N. OTIPICA,TIQN Of STATE CQMPTROLU,11:.; PRO\':IO)NG .,.,.
SAVINGS CLAUSE; ANO PRO-
. VI.DmG FOl0>U8LICATION ·