O-927-6-89ORDINANCE NO. °27-6-89
AN ORDINANCE OF THE CITY OF ALLEN, TEXAS, RELATING TO
TAXATION OF TELECOMMUNICATIONS SERVICES BY REPEALING
THE APPLICATION OF THE EXEMPTION AS PROVIDED IN SECTION
321.210(a), Tax Code, V.T.C.A.; PROVIDING FOR NOTIFICATION TO
THE COMPTROLLER OF THE STATE OF TEXAS; PROVIDING FOR
CUMULATION; PROVIDING FOR SEVERABILITY; PROVIDING FOR
GOVERNMENTAL IMMUNITY; PROVIDING FOR INJUNCTIONS;
PROVIDING FOR PUBLICATION OF THE CAPTION; AND PROVIDING
FOR AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALLEN, TEXAS:
SECTION 1. TAXATION OF TELECOMMUNICATION SERVICES.
(a) A tax is hereby authorized on all telecommunications services sold within
the City of Allen, Texas. For purposes of this section, the sale of telecommunication
services is consummated at the location of the telephone or other telecommunication
device from which the call or other communication originates. If the point of origin
cannot be determined, the sale is consummated at the address to which the call or other
communication is billed.
(b) The application of the exemption provided in §321.210(a), Tax Code,
V.T.C.A., is hereby repealed by the City of Allen, Texas, as authorized by §321.210(b)
thereof.
(c) The rate of the tax imposed by this section shall be the same as the rate
imposed by the City of Allen, Texas, for all other Local Sales and Use Taxes as
authorized by the Legislature of the State of Texas.
(d) The City Secretary shall forward to the Comptroller 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.
(e) This section shall become effective as of October 1, 1989.
SECTION 2. CUMULATION. This ordinance shall be and is hereby declared
to be cumulative of all other ordinances of the City of Allen, and this ordinance shall
not operate to repeal or affect any of such other ordinances except insofar as the
provisions thereof might be inconsistent or in conflict with the provisions of this
ordinance, in which event such conflicting provisions, if any, in such other ordinance or
Q27 -F-89
Ordinance No. - Page 1
ordinances are hereby repealed. 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 of Allen
pursuant to any franchise, street use ordinance, charter provision, statute or, without
limitation by the foregoing enumeration, otherwise payable by any provider of
telecommunication services; 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 hereby.
SECTION 3. SEVERABILITY. If any section, subsection, sentence, clause or
phrase of this ordinance is for any reason held unconstitutional, such holding shall not
affect the validity of the remaining portions of this ordinance.
SECTION 4. IMMUNITY. All of the regulations provided in this ordinance
are hereby declared to be governmental and for the health, safety and welfare of the
general public. Any member of the City Council or any City official or employee
charged with the enforcement of this ordinance, acting for the City of Allen in the
discharge of his or her duties, shall not thereby render himself or herself personally
liable; and he or she is hereby relieved from all personal liability for any damage that
might accrue to persons or property as a result of any act required or permitted in the
discharge of his or her said duties.
SECTION 5. INJUNCTIONS. Any violation of this ordinance can be enjoined
by a suit filed in the name of the City of Allen in a court of competent jurisdiction.
SECTION 6. LIBERAL CONSTRUCTION. This ordinance is to be liberally
construed to achieve its remedial purposes.
SECTION 7. EFFECTIVE DATE. This ordinance shall take effect
immediately from and after its passage and publication in accordance with the
provisions of the Charter of the City of Allen, and it is accordingly so ordained.
DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
ALLEN, TEXAS, ON THE 15th DAY OF June . 1989.
APPROVED:
J Farmer, Mayor
ATTEST:
D AS TO FORM:
y Mo ison, City Secretary
on rowder, City Attorney
Ordinance No. 927-6-89 - Page 2
AFFIDAVIT AND PROOF OF PUBLICATION
THE STATE OF TEXAS
COUNTY OF COLLIN
BEFORE ME, the undersigned authority, on this day personally appeared JUDY EDQUIST, who having been by
me duly sworn, on oath deposes and says:
That she is publisher of THE ALLEN AMERICAN, a newspaper published in Collin County, Texas, not less fre-
quently than once a week, having a general circulation in said county, and having been published regularly and con-
tinuously for more than twelve months prior to publishing
of which the attached is a true and written copy, and which was published in THE ALLEN AMERICAN on
and which was issued on June 21 , 1989 , by C I T Y OF ALLEN
of Collin County, Texas. A printed copy of said publication is attached hereto. ,
SUBSCRIBED AND SWORN to before me this da of , A.D. 19��.
:..
�� h•:. V.A. TODD
MY COMMISSION
y: Dewmbw blic in and for Collin County, Texas
Publishes 19.80 s fee S ••
T CITY•O ALF LEN R
PUBLIC NOTICE_r C
Notice is: hereby, given that the Allen City,
LCouncil adopted thefiollowind ordinance at I
,their regular,:rrieeting.held on Thursday,'
June 15, 1989 (Title,only):, �1' I
ORDINANCE'NO. 927:6 89: An Ordl
nance of•the-City,of Allen,.—Collin County,'
;Texas, Relating•tb Tazatiori; of Telecom-
•rhdnication§ -Ser'vices•by Repealing, -the
'Application of the Exembtion as Provided
in Section 3.21.210(a); Tax Code, V.T.C.A.; I
Providing ,for Notification, to- the Com-
ptroller -of the State of Texas; Providing for
Cumulation;' Providing for Severability;
Providing -for Governmental Immunity;
,Providing for l6juncti6ns, Pr6Qing jor,Pu-
Iblication'of the Caption; and Pf6vidirig'for
an -Effective Dater .,•I , k 1� L• '
A Copy of this ordinance may,6e'read-or
Obrchased in the office of the CitytSepret)
ary, City'of Allen, One Butler'Circle, Allen,'
Texas 75002. ` '-: — ,,, fry n_L' d a
Judy Morrison, City,Secretary -
CITY OF ALLEN
PUBLIC NOTICE
Notice is hereby given that the Allen City
Council adopted the following ordinance at
their regular meeting held on Thursday,
June 15, 1989 (Title only): _
ORDINANCE NO. 927-6-89: An Ordi-
nance of the, City. of, Allen,, Collin. County,
Texas,, Relating,to Taxation ,of,iTelecom
municatidris$Services•by+'Repealirig the
Application of the'.Ekemption as Provided'
in Section 321.210(a);Tax Code, V.T.C.A.;'
Providing for �Wtificatibh'to the;'CoriS-
ptroller of the State of Texds; Piovi6ind for.
Curriulation;-Pr6Vidirig�foi Severability;
Providing for'jdbverrimental_Immuhity;
Providing for Injunctions; Providing for Pu
'blication of the Caption; and Providing for
'an Effective, Date., ,o ,,,,;p,.o�_
fA'Copy of this ortlinance maybe read or
purchased in tRe office of the City'Secret
ary, Cit�.of Allen, One.BUer Circle, Allen,y
Texas 75002:.i -130!` ,a rwITV -�Iy' � • �'
Judy. Morrison, City;Secretaryl .,-v. : ^ i