Ordinance 1987-51
ORD I NANCE NO. g 7~/
AN ORDINANCE RELATING TO TAXATION OF TELECOMMUNICATIONS
SERVICES; REPEALING THE APPLICATION OF THE EXEMPTION
PROVIDED FOR IN SECTION 4B(a) OF ARTICLE l066C
V.A.T.C.S.; 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 ANY
PROVIDER OF TELECOMMUNICATIONS SERVICE PURSUANT TO ANY
FRANCHISE, STREET USE ORDINANCE, CHARTER PROVISION,
STATUTE OR ANY OTHER IMPOSITION OF THE CITY OF WYLIE;
MAKING THIS ORDINANCE CUMULATIVE; PROVIDING A
SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE
DATE.
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WYLIE, TEXAS:
SECT ION 1: (a) A tax is hereby author i zed on all
telecommunications services sold within the
City of Wylie, Texas. For purposes of this
section, the sale of telecommunications
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.
(b) The application of the exemption provided for
in Article l066c, Section 4B(a), V.A.T.C.S.
is hereby repealed by the City of Wylie,
Texas as authorized by Section 4B(a) thereof.
(c) The rate of tax imposed by this section shall
be the same as the rate imposed by the City
of Wylie, 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 or Certified Mail a copy of
this ordinance along with a copy of the
minutes of the City Council's vote and
discussion on this ordinance.
(e) This section shall become effective as of
October 1, 1987.
SECTION 2:
This ordinance shall be and is hereby
declared to be cumulative of all other
ordinances of the City of Wylie, Texas, and
this ordinance shall not operate to repeal or
affect any of such other ordinances. 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 pursuant to
any franchise, street use ordinance, charter
provision, statute or, without limitation by
the foregoing enumeration, otherwise payable
by any provider of telecommunications
service; 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:
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:
This ordinance is to be liberally construed
to achieve its remedial purposes.
SECTION 5:
This ordinance shall become effective from
and after its passage as provided by law.
PASSED AND APPROVED BY THE CITr COUNCIL OFy THE CI'J'Y OF
WYLIE, TEXAS, THIS THE ~ nat- DAY OF (....dJd~If///J, 1987.
,
Mayor-'
Texas
ATTEST:
APPROVED AS TO FORM:
City Attorney