HomeMy WebLinkAboutOrdinance - 2002-O0017 - Amending Chapter 26 Of Code: Amending Sect. 26-11; Taxation Of Leased Vehicles - 02/28/2002First. Reading
February 28, 2002
It.ea No. 18
ORDINANCE NO. 2002-oo017
Second Reading
March 14, 2002
It.em No. 12
AN ORDINANCE AMENDING CHAPTER 26 OF THE CODE OF
ORDINANCES OF THE CITY OF LUBBOCK, TEXAS, BY AMENDING SECTION
26-11 PROVIDING FOR THE TAXATION OF LEASED MOTOR VEHICLES BY
RESCINDING THE DECISION TO IMPOSE SUCH TAX, OR, IN THE
ALTERNATIVE SUSPENDING THE COLLECTION OF THE TAX ON LEASED
MOTOR VEHICLES AS PROVIDED IN ORDINANCE NO. 2001-00094;
PROVIDING A SAVINGS CLAUSE AND PROVIDING FOR PUBLICATION OF
THIS ORDINANCE AND AN EFFECTIVE DATE HEREOF.
WHEREAS, the Legislature ofthe State ofTexas 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 11.252([) 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 ofthe City of Lubbock on December 13, 2001,
adopted Ordinance No. 2001-00094 providing for the taxation of leased motor vehicles
otherwise exempted from taxation by Tax Code Section 11.525; and
WHEREAS, due to the economic down tum experienced by the City of Lubbock
subsequent to September 11, 2001, 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 rescind the decision to tax
leased motor vehicles as provided in Ordinance No. 2001-00094, or, in the alternative to
suspend taxation ofleased motor vehicles as provided in Ordinance No. 2001-00094;
NOW THEREFORE:
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK:
SECTION 1. THAT Sec. 26-11 ofthe Code of Ordinances of the City of
Lubbock, Texas, is hereby amended to reads as follows:
The determination to tax leased motor vehicles within the City of Lubbock,
contained in City Ordinance No. 2001-00094 adopted pursuant to Tax Code Section
11.525 is hereby rescinded and leased motor vehicles shall not be subject to taxation
within the City ofLubbock.
In the event that said decision herein made to rescind the decision to collect the
tax on leased motor vehicle shall be ineffective or invalid for any reason, then in the
alternative, collection of such tax shall be suspended until such time as the City Council
may determine that economic conditions within the City of Lubbock warrant the
collection of said tax and shall reimpose the said tax at a regular meeting of the City
Council or until such time as the state law authorization for collection of such tax shall
become ineffective.
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.
Passed by the City Council on first reading this 28th day of February , 2002.
Passed by the City Council on second reading this 14th day of March , 2002.
ATTEST:
~.c.-c. ~A
Rebecca Garza, City Secretary ~
andiver
First Assistant City Attorney
JK:cp/LeasedV ehicles-Taxation-suspend .ord
ccdocs/February 19, 2002
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WINDYSITT0; MAYOR