HomeMy WebLinkAboutOrdinance - 2016-O0044 - Amending Chapter 18 Taxation - 04/14/2016First Reading Second Reading
March 24. 2016 April 14.2016
Item No.6.3 Item No.6.10
ORDINANCE NO.2016-00044
AN ORDINANCE AMENDING CHAPTER 18,"TAXATION",OF THE CODE OF
ORDINANCES OF THE CITY OF LUBBOCK,TEXAS BY AMENDING SECTION
18.01.007 TO CORRESPOND TO SECTION 321.105 OF THE TEXAS TAX CODE;
BY ADDING SECTION 18.01.010 TO REFLECT THE RETENTION OF CERTAIN
MUNICIPAL SALES TAXES AS PROVIDED IN SECTION 321.312 OF THE
TEXAS TAX CODE;PROVIDING A PENALTY CLAUSE;PROVIDING A
SAVINGS CLAUSE;AND PROVIDING FOR PUBLICATION.
WHEREAS,the City Council of the City of Lubbock, Texas finds and determines that it
isinthebestinterestofthe health,safety,and welfare ofthe citizens oftheCityof Lubbock
tomakethe following amendment to Chapter 18 of theCodeof Ordinances of theCityof
Lubbock;NOW THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK:
SECTION 1.THAT Section 18.01.007 of the Code of Ordinances,City of Lubbock,
Texas is hereby amended to read as follows:
Sec. 18.01.007 Imposition of salesand use tax on gasand electricity
The Citywill imposethe taxes authorized on the receipts from the sale,production,
distribution,lease,or rental of,andthe use,storage,orother consumption of gasand
electricity for residential use as determined by a majority vote of the City Council
and authorized by the Texas Tax Code,Section 321.105.
SECTION 2.THAT,the Code of Ordinances,City of Lubbock,Texas,is hereby
amended by adding a Section 18.01.010,which said section reads as follows:
Sec. 18.01.010 Retention of certain municipal sales taxes
The Cityholdsasales and usetaxpermitissuedbythe statecomptrollerthat imposes
a salesandusetax,therefore,theCitymayretainthe portion of the tax thattheCity
collects and that constitutes the City's own tax, as authorized by the Texas Tax Code,
Section 321.312.The City shall remit to the state comptroller all other applicable
local sales and use taxes and the state sales and use tax.
SECTION 3.THAT,unless otherwise provided herein, a violation of any provision of
this Ordinance shall bedeemed a misdemeanor punishable as provided bySection 1.01.004
of the Code of Ordinances of the City of Lubbock.
SECTION 4. THAT should any paragraph, section, sentence, phrase, clause or word of
this Ordinance be declared unconstitutional or invalid for any reason, the remainder of this
Ordinance shall not be affected thereby.
SECTION 5. THAT the City Secretary of the City of Lubbock is hereby authorized and
directed to cause publication of the descriptive caption of this Ordinance as an alternative
method provided by law.
SECTION 6. THAT this Ordinance shall become effective, except as may otherwise be
provided herein, from and after its publication as provided by law.
AND IT IS SO ORDERED.
Passed by the City Council on first reading this 24th day of March 2016.
Passed by the City Council on second reading this 14th day of April 2016.
EWfSON, MAYOR
ATTEST:
Reb cca Garza, City Secre
APPROVED AS TO CONTENT:
APPROVED AS TO FORM:
r
Justin Prui t, Assistint City Attorney
Ord. Taxation— Section I8.01 A07 & I8.01.010 — Imposition and Retention of Taxes — 3.4.16
March 4, 2016