HomeMy WebLinkAboutORD 01-101 ORDINANCE NO. 01-101
ENTITLED AN ORDINANCE AMENDING CHAPTER 25 OF
THE CODE OF ORDINANCES OF THE CITY OF
BEAUMONT, TEXAS, BY ADDING SECTIONS 24-45
PROVIDING FOR THE TAXATION OF LEASED MOTOR
VEHICLES; PROVIDING FOR SEVERABILITY; AND
PROVIDING FOR REPEAL.
WHEREAS, the Legislature of the State of Texas 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(f) 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 11.525;
NOW THEREFORE BE IT ORDAINED:
Section 1.
That the Code of Ordinances of the City of Beaumont be, and the same is hereby amended
by adding a section, to be numbered 25-45 to read as follows:
24-45. Taxation of Leased Motor Vehicles
Leased motor vehicles, as defined in Tax Code Section 11.525, leased
within the City of Beaumont, Texas are subject to taxation. The exemption from taxation
provided by Tax Code Section 11.252 shall not apply to such vehicles and shall not apply
to the City of Beaumont as provided in Tax Code Section 11.525.
Section 2.
That if any section, subsection, sentence, clause or phrase of this ordinance, or the
application of same to a particular set of persons or circumstances should for any_reason
be held to be invalid,such invalidity shall not affectthe remaining portions of this ordinance,
and to such end the various portions and provisions of this ordinance are declared to be
severable.
Section 3.
That all ordinances or parts of ordinances in conflict herewith are repealed to the
extent of the conflict only.
PASSED BY THE CITY COUNCIL of the City of Beaumont on this the 18th day of
December.
- Mayor-