G-98-01-08-9A - 1/8/1998ORDINANCE NO. 0- 618- 0) Qg-q fl
AN ORDINANCE ADOPTING AND LEVYING A SALES AND USE
TAX AUTHORIZED BY VERNON'S ANN. CIV. ST., ARTICLE 5190.6,
SECTION 4B, AS AMENDED; RESOLVING OTHER MATTERS
INCIDENT AND RELATED THERETO; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the City Council finds and determines that provision
should be made for the imposition and levy of a sales and use tax
authorized pursuant to the provisions of Vernon's Ann. Civ. St.,
Article 5190.6, Section 43, as amended (the "Act") and approved by
voters at an election held August 9, 1997, Now Therefore
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ROUND
ROCK, TEXAS:
I.
SECTION 1: There shall be and is hereby adopted and levied a
sales and use tax within the City for the benefit of the Round Rock
System Development Corporation (the "Corporation") at a rate of
one-half of one percent on the sales of items at retail and a use
tax at the same rate on the use, storage
or other consumption
within the City of tangible personal property purchased,
rented from a retailer during such time as such tax is
leased or
effective
within the City. Such tax shall be imposed, computed, administered,
collected and remitted in accordance with V.T.C.A., Tax Code,
Chapter 321, except as inconsistent with Section 43 of the Act. The
effective date of the tax adopted and levied by this Ordinance and
imposed by Section 4B of the Act is January 1, 1998, which is the
first day the tax may be imposed after complying with the
requirements of the Act and Section 321.102 of the Tax Code.
K:\WPDOCS\ORDINANC\OR71218C.WPD/kah
SECTION 2: In accordance with V.T.C.A., Tax Code, Section
321.405, the City Secretary has previously furnished the
Comptroller of Public Accounts with the official results of the
election held August 9, 1997 and the Comptroller has notified the
City Secretary that such office is prepared for the administration
of the tax.
SECTION 3: It is officially found, determined, and declared
that the meeting at which this Ordinance is adopted was open to the
public and public notice of the time, place, and subject matter of
the public business to be considered at such meeting, including
this Ordinance, was given, all as required by V.T.C.A., Government
Code, Chapter 551, as amended.
SECTION 4: This Ordinance shall be in force and effect from
and after its passage on the date shown below and it is so
ordained.
II.
A. All ordinances, parts of ordinances, or resolutions in
conflict herewith are expressly repealed.
B. The invalidity of any section or provision of this
ordinance shall not invalidate other sections or provisions
thereof.
C. The City Council hereby finds and declares that written
notice of the date, hour, place and subject of the meeting at which
this Ordinance was adopted was posted and that such meeting was
open to the public as required by law at all times during which
this Ordinance and the subject matter hereof were discussed,
considered and formally acted upon, all as required by the Open
2
Meetings Act, Chapter 551, Texas Government Code, as amended, and
the Act.
READ and APPROVED on first reading this the / O day
of aarYthi , 1997.
READ, APPROVED and ADOPTED on second reading this the
V -41 ---)
day of CLIAnJAWitt, , 1998.
Attest:
•A/ jz VL
E LAND, City Secretary
ty of Round Rock, Texas
3
174/CHARLES CULPEP PER, Mayor
City of Round Rock, Texas
DATE: December 29, 1997
SUBJECT: City Council Meeting - January 8,1998
ITEM: 9.A. Consider an ordinance adopting and levying the Sales and Use Tax
authorized by V.A.T. S., 5190.6, Section 4B. (Second Reading)
STAFF RESOURCE PERSON: Steve Sheets
STAFF RECOMMENDATION:
This ordinance is the final step in the adoption of the sales tax for economic
development for the transportation system. There have been no changes since the first
reading of the ordinance.