HomeMy WebLinkAboutRES 07-309 RESOLUTION NO. 07-309
A RESOLUTION OF THE CITY OF BEAUMONT
TO TAX TANGIBLE PERSONAL PROPERTY IN
TRANSIT WHICH WOULD OTHERWISE BE
EXEMPT PURSUANT TO TEXAS TAX CODE,
SECTION 11.253.
WHEREAS, the 80`h Texas Legislature in Regular Session has enacted House Bill
62,1 to take effect on January 1, 2008, which added Tex. Tax Code §11.253 to exempt
from taxation certain tangible personal property held temporarily at a location in this state
for assembling, storing, manufacturing, processing or fabricating purposes (goods-in-
transit) which property has been subject to taxation in the past; and
WHEREAS, Tex. Tax Code §11.2530) as amended allows the governing body of a
taxing unit, after conducting a public hearing, to provide for the continued taxation of such
goods-in-transit; and
WHEREAS, the City Council of the City of Beaumont, having conducted a public
hearing as required by Section 1-n(d),Article VI I I,Texas Constitution, is of the opinion that
it is in the best interest of the City to continue to tax such goods-in-transit;
NOW, THEREFORE, BE IT RESOLVED
BY THE CITY COUNCIL OF THE CITY OF BEAUMONT:
THAT the goods-in-transit, as defined by Tex. Tax Code 11.253(a)(2), as amended by
House Bill 621, enacted by the 801h Texas Legislature in Regular Session, shall remain
subject to taxation by the City of Beaumont.
PASSED BY THE CITY COUNCIL of the City o Beaumon 4his the 2"d day of
.. 1
October, 2007. ......
p.UMp �,11 - Mayor Pro Audwin Samuel -
....