Ordinance 2007-44 ORDINANCE NO. 2007-44
~ AN ORDINANCE OF THE CITY OF WYLIE, TEXAS, TO TAX
TANGIBLE PERSONAL PROPERTY IN TRANSIT WHICH
WOULD OTHERWISE BE EXEMPT PURSUANT TO TEXAS TAX
CODE, SECTION 11.253
WHEREAS, the 80TH Texas Legislature in Regular Session has enacted House bill 621 to
take effect on Januaxy l, 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 § 11.253(j) 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 Wylie, Texas, having conducted a public
hearing as required by Section 1-n (d), Article VIII, Texas Constitution, is of the opinion that it is in
the best interests of the municipality to continue to tax such goods-in-transit;
NOW THEREFORE, BE IT ENACTED BY THE CITY COUNCIL OF THE CITY
OF WYLIE, TEXAS:
Section 1: That the goods-in-transit, as defined Tex. Tax Code 11.253 (a)(2), as amended
by House Bi11621, enacted by the 80th Texas Legislature in Regular Session, shall remain subject to
taxation by the City of Wylie, Texas.
DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
WYLIE, TEXAS on this 20th day of December, 2007.
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Mondy, ayor
ATTEST:
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Carole Ehrlich, C Secretary _ ; S~~---~ .i °
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APPROVED AS TO FORM: ; ~L
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Abernathy, Roeder, Boyd & Joplin, P.C.
Richard Abernathy, City Attorney
Ordinance No. 2007-44
Allowing Taxation of Certain
Tangible Personal Property