Ordinance 2011-25 �� ORDINANCE NO. 2011-25
AN ORDINANCE OF THE CITY OF WYLIE, TEXAS TAX
TANGIBLE PERSONAL PROPERTY IN TRANSIT WHICH
WOULD OTHERWISE BE EXEMPT PURSUANT TO TEXAS TAX
CODE, SECTION 11.253; PROVIDING FOR A SEVERABILITY
CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the 82°d Texas Legislature in Special Session, enacted Senate Bill l, to take
effect on September l, 2011, which would require a taxing unit to take action, in the required
manner, after October l, 2011, to provide for the taxation of goods-in-transit; and
WHEREAS, Tex. Tax Code Section 11.253 (j-1) 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 Counci� � the City of Wylie, Texas, having conducted a public
hearing as required�iy Section 1-n (�}�`Article VIII, the Texas Constitution, and Tex. Tax Code
Section 11.253 (j-1) is of the opinion tha��,it is in the best interests of the City to continue to tax
such goods-in-transit;
NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE
�� CITY OF WYI;�E,TEXAS:
. �:�
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SECTION I: The goods=in-tr'ansit, as defined by Texas Tax Code Section 11.253 (a)(2),
as amended by Senate Bill 1, enacted by the 82°d Texas Legislature in Special Session, shall
remain subject to taxation by the City of Wylie, Texas.
SECTION II: Should any paragraph, sentence, sub-division, clause, phrase or section of
this ordinance be adjudged or held to be unconstitutional, illegal or invalid, the same shall not
affect the validity of this ordinance as a whole or any part or provision thereof, other than the
part or parts as declared to be invalid, illegal, or unconstitutional.
SECTION III: This ordinance shall be in full force and effect from and after its adoption
by the City Council and publication of its caption as the law and the City Charter provide in such
cases.
SECTION IV: That all other ordinances and code provisions in conflict herewith are
hereby repealed to the extent of any such conflict or inconsistency and all other provisions of the
Wylie City Code not in conflict herewith shall remain in full force and effect.
Ordinance No.2011-25
Taxation of Goods-in-Transit
SECTION V: The repeal of any ordinance, or parts thereof, by the enactment of the ��
Ordinance, shall not be construed as abandoning any action now pending under or by virtue of
such ordinance; nor shall it have the effect of discontinuing, abating, modifying or altering any
penalty accruing or to accrue, nor as affecting any rights of the municipality under any section or
provision of any ordinances at the time of passage of this ordinance.
DULY PASSED AND APPROVED by the City Council of the City of Wylie, Texas,
this 8th day of November, 2011.
� �
Eric Hogue, Mayo �
�eQ OF tiVp
ATTEST: 'ti" l
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Ordinance No.2011-25
Taxation of Goods-in-Transit