O-3039-10-11ORDINANCE NO. 3039-10-11
' AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN
COUNTY, TEXAS, PROVIDING FOR THE TAXATION OF GOODS -IN -TRANSIT;
PROVIDING A REPEALING CLAUSE; PROVIDING A SEVERABILITY CLAUSE;
AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Senate Bill 1 passed by the 82" Texas Legislature, First Called Special Session, inter alio,
amended Section 11.253 of the Tax Code regarding the exemption for "Goods -in -Transit"; and,
WHEREAS, Section 11.253, Tax Code, was amended to prohibit a taxing unit from taxing Goods -in -Transit
in a tax year that begins on or after January 1, 2012, unless the governing body of the taxing unit takes action
on or after October 1, 2011, to provide for the taxation of the Goods -in -Transit; and,
WHEREAS, the governing body is required by the new legislation to take action to tax Goods -in -Transit
after public hearing even if the governing body previously took action to tax Goods -in -Transit; and,
WHEREAS, previously the City Council took action to tax Goods -in -Transit; and,
WHEREAS, the City may choose to opt out of the local exemption for Goods -in -Transit by holding a public
hearing and taking action to continue tax such goods on or after October 1, 2011, but prior to January 1,
2012; otherwise, such property will be exempt from taxation; and,
WHEREAS, the City desires to continue to tax Goods -in -Transit beginning tax year 2012; and,
' WHEREAS, the City Council has conducted a public hearing as required by Section 1-n (d), Article VIII,
Texas Constitution, at which citizens were provided an opportunity to speak.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALLEN,
COLLIN COUNTY, TEXAS, THAT:
SECTION 1. Beginning tax year 2012, and continuing thereafter until further action is taken by the City
Council, "Goods -in -Transit', as defined by Tax Code, Section 11.253, shall be subject to property taxation
by the City.
SECTION 2. All ordinances of the City in conflict with the provisions of this ordinance shall be, and the
same are hereby, repealed; provided, however, that all other provisions of said ordinances not in conflict
herewith shall remain in full force and effect.
SECTION 3. Should any word, sentence, paragraph, subdivision, clause, phrase or section of this
ordinance be adjudged or held to be void or unconstitutional, the same shall not affect the validity of the
remaining portions of said ordinance, which shall remain in full force and effect.
SECTION 4. 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.
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DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN
COUNTY, TEXAS, ON THIS THE 11"a DAY OF OCTOBER, 2011.
APPROVED AS TO FORM:
Peter G. Smith, CFF ATTORNEY
APPROVED:
Stephen Terrell, MAYOR
ATTEST:
Q�
Shelley B. Ge�ra, CI Y SEC TARY
Ordinance No. 3039-10-11, Page 2