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O-87-2299 - 9/24/1987ORDINANCE NO. 2299 AN ORDINANCE LEVYING TAXES FOR THE USE AND SUPPORT OF THE MUNICIPAL GOVERNMENT OF THE CITY OF ROUND ROCK, TEXAS, AND PROVIDING FOR THE INTEREST AND SINKING FUND FOR THE YEAR 1987. WHEREAS, the residents of the City of Round Rock, Texas, at a duly called election voted to impose an additional one-half cent sales tax for the purpose of reducing property tax; and WHEREAS, the City will begin collecting said tax in 1988; and WHEREAS, the projected revenue from that taken into consideration in the setting of hereinbelow which has had the effect of reducing by a,19 cents on each One Hundred Dollar property; and WHEREAS, the cent tax rate is ,/9 cents or .4/445% above the 1986-87 rate; and .6th,cae WHEREAS, without the additional one-half cent sales tax consideration the rate for 1987-88 would have had to be cents or a Jr.V% increase over 1986-87 rates, NOW THEREFORE tax has been the tax rate the tax rate valuation of BE IT ORDAINED BY THE COUNCIL OF THE CITY OF ROUND ROCK, TEXAS That there is hereby levied and there shall be collected for the use and support of the municipal government of the City of Round Rock, Texas, for the year Nineteen Hundred and Eighty -Seven upon all property, real, personal and mixed, within the corporate limits of said City subject to taxation, a tax of /9,9fpi cents on each One Hundred Dollars ($100.00) valuation of property. That there is hereby levied and there shall be collected for the City of Round Rock, Texas, to provide for Interest and Sinking Funds for the year Nineteen Hundred and Eighty -Seven upon all property, real, personal and mixed, within the corporate limits of said City subject to taxation, a tax of A 3, oleo cents on each One Hundred Dollars ($100.00) valuation of property SUMMARY Municipal Government Interest and Sinking TOTAL 11. GO, There is hereby levied and there shall be collected from every person, firm, association, or corporation pursuing any occupation taxed by the General laws of the State of Texas, an annual occupation tax equal in each instance to one-half of the State occupation tax, which said taxes shall be paid annually in advance except where otherwise provided by the State laws, in which event the same may be paid as in provided by the State law. All monies collected under this ordinance for the specific items herein named, be and the same are hereby appropriated and set apart for the specific purpose indicated in each item and that the Assessor and Collector of Taxes, and the City Finance Director shall keep these accounts so as to readily and distinctly show the amount collected, the amounts expended and the amount on hand at any time, belonging to such funds. All receipts for the City not specifically apportioned by this ordinance are hereby made payable to the General Fund of the City. READ and APPROVED on first reading this the 10th day of September, 1987. READ, APPROVED and ADOPTED on second reading this the 24th day of September, 1987. MIKE ROBINSON, Mayor City of Round Rock, Texas ATTEST: NE LAND, City Secretary atnit-ba4a/nd DLW/mr DK(Ordinances) Taxlevy Rev. 9/8/87 DATE: September 22, 1987 SUBJECT: Council Agenda, September 24, 1987 ITEM: 11B - Consider an ordinance establishing the 1987 tax rate. STAFF RESOURCE PERSON: Bob Bennett, Sam Huey STAFF RECOMMENDATION: Propose to adopt a tax rate of 42.5. ECONOMIC IMPACT: This tax rate of 42.5 is .19c less than the current rate. This proposed rate is accomplished by: 1. Analizing percent of collections of of taxes and adjusting from 92% to 94.5% which is the current projected percent of collections. 2. Using $350,000 of 1986-87 estimated fund balance growth. 3. Using 50% of the optional 1/2c sales tax windfall in the amount of $290,625.