1989F27- TAXATION OF TELECOMMUNICATIONS SERVICES THROUGH REPEAL OF THE APPLICATION
[E11
ORDINANCE NO, ~;c-j)7
AN ORDINANCE RELATING TO TAXATION OF
TELECOMMUNICATIONS SERVICES THROUGH REPEAL OF
THE APPLICATION OF THE EXEMPTION PROVIDED FOR
IN TAX CODE SECTION 321.210(a) V.A,T.C.S. AS
AUTHORIZED BY TAX CODE SECTION 321.210(bl
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 SCHERTZ,
TEXAS; MAKING THIS ORDINANCE CUMULATIVE,
PROVIDING A SEVERABILITY CLAUSE, AND
PROVIDING FOR AN EFFECTIVE DATE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS:
SECTION 1: (a) A tax is hereby authorized on all
telecommunications services sold within the City of Schertz,
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,
(bl The application of the exemption provided for in Tax
Code Section 321.210(al V,A,T.C.S. is hereby repealed as
authorized by Tax Code Section 321.210(b) V.A.T.C.S.
(c l The rate of tax imposed by this section shall be the
same as the rate imposed by the City of Schertz, Texas, for all
other local Sales and Use Taxes as authorized by the legislature
of the State of Texas.
(dl 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)
1990.
This section shall become effective as of January 1,
SECTION 2: This ordinance shall be and is hereby declared to be
cumulative of all other ordinances of the City of Schertz, 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 1 ieu 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.
Approved on first reading the ,LJ day OfV~..Ju1...-, 1989.
this the /9 It::, day
, 1989.
PASSED,
of
A3?ROVED ANp ADOPTED
"t1-.JD-~~
ATTEST:
(SEAL OF CITY)
~J-J'j {Ir' oJrJ1J:::'J-J-/
( ~ I 1.)1" :!J.!JJ ~JJ ~
\....: ~ 1400 SCHERTZ PARKWAY
P,O, DRAWER [
SCHERTZ, TEXAS 78154
AC (512) 658-7477
on the GrOw
-
KERRY R, SWEATT
CITY MANAGER
September 20, 1989
Texas State Controllers Office
Attn: Mr. James W. Edwards
LBJ State Office Building
111 East 17th Street
Austin, Texas 78774
SUBJECT: REPEAL OF TELECOMMUNICATIONS EXEMPTION-LOCAL SALES TAX
Mr. Edwards, in accordance with our understanding of regulations and
a result of earlier discussion with your office, we have enclosed a
copy of City Ordinance Number 89-F -27.
We understand the effect of this repeal of exemption is the Local Tax
and will be imposed and take effect January 1, 1990.
Please let us know if we can furnish other information or be of assis-
tance in any way,
Thank you.
SinCerelY~
K~'''tt
c:~Wi~'er
KRS/ll b
cc: Mr. James W. Edwards/Regular Mail
June Krause, City Secretary
file
Ifli
ORDINANCE NO. ~1"-~j7
AN ORDINANCE RELATING TO TAXATION OF
TELECOMMUNICATIONS SERVICES THROUGH REPEAL OF
THE APPLICATION OF THE EXEMPTION PROVIDED FOR
IN TAX CODE SECTION 321.210(al V.A.T.C.S. AS
AUTHORIZED BY TAX CODE SECTION 321.210(bl
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 SCHERTZ,
TEXAS; MAKING THIS ORDINANCE CUMULATIVE;
PROVIDING A SEVERABILITY CLAUSE; AND
PROVIDING FOR AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS:
:......
SECTION 1: (al A tax is hereby authorized on all
telecommunications services sold within the City of Schertz,
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.
lb) The application of the exemption provided for in Tax
Code Section 321.210(a) V.A.T.C,S. is hereby repealed as
authorized by Tax Code Section 321.210(bl V.A.T.C.S.
I c) The rate of tax imposed by this section shall be the
same as the rate imposed by the City of Schertz, 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)
1990.
This section shall become effective as of January 1,
SECTION 2: This ordinance shall be and is hereby declared to be
cumulative ,of all other ordinances of the City of Schertz, 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.
Approved on first reading the c,c;- day of ~~, 1989.
~
PASSED, AP~ROVED AND ADOPTED this the 19 day
of d{~ .,jc~~ j , 1989.
U
ATTEST:
City of Schertz