HomeMy WebLinkAboutORD 87-44 AGENDA
ORDINANCE NO. 87- 'q
ENTITLED AN ORDINANCE RELATING TO TAXATION OF
TELECOMMUNICATION SERVICES; REPEALING THE
APPLICATION OF THE EXEMPTION PROVIDED IN
SECTION 4B(A) I OF ARTICLE 1066C OF THE STATE
STATUTES; PROVIDING FOR NOTIFICATION TO THE
COMPTROLLER OF THE STATE OF TEXAS; PROVIDING
THAT NO SUCH TAX PROVIDED FOR HEREUNDER SHALL
SERVE AS AN OFFSET TO OR TO REDUCE ANY AMOUNT
PAYABLE BY A-NY PROVIDER OF TELECOMMUNICATIONS
SERVICES PURSUANT TO ANY FRANCHISE, STREET
USE ORDINANCE, LICENSE TO ENCROACH, CHARTER
PROVISION, STATUTE OR ANY OTHER IMPOSITION OF
A FEE OR CHARGE BY THE CITY OF BEAUMONT;
MAKING THIS ORDINANCE CUMULATIVE; PROVIDING
FOR SEVERABILITY; PROVIDING FOR REPEAL AND
PROVIDING FOR AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY OF BEAUMONT:
Section 1 .
A tax is hereby authorized on all telecommunication services
sold to the City of Beaumont, Texas. For purposes of this
section, the sale of telecommunication services is consummated at
the location of the telephone or other telecommunications 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.
The application of the exemption provided for in Article
1066c, Section 4B(a) , the Texas Statutes, is hereby repealed by
the City of Beaumont, Texas, as authorized by Section 4B(b)
thereof.
The rate of tax imposed by this section shall be the same as
the rate imposed by the City of Beaumont, Texas, for all other
local sales and use taxes, as authorized by the Legislature of
the State of Texas.
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The City Clerk shall forward to the Comptroller of the state
of Texas, by United States Registered or Certified Mail, a
certified copy of this ordinance along with a copy of the Minutes
of the City Council ' s vote and discussion on this ordinance.
Section 2.
This ordinance shall be and become effective as of October
1 , 1987.
Section 3.
This ordinance shall be and is hereby declared to be
cumulative of all other ordinances of the City of Beaumont,
Texas, and this ordinance shall not operate to repeal or affect
any of such other ordinances. 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 pursuant to any franchise, street
use ordinance, charter provision, license to encroach; statute
or, without limitation by the foregoing enumeration, any amount
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 4.
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 affect the
remaining portions of this ordinance, and to such end the various
portions and provisions of this ordinance are delcared to be
severable.
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Section 5.
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 this the
day of ` , 1987.
Iwlayor
PRe-M14
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