Res 129-98 9/1/1998RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WICHITA
FALLS, TEXAS; REQUESTING THE TEXAS MUNICIPAL LEAGUE TO
SPONSOR AND /OR SUPPORT LEGISLATION IN THE 76TH TEXAS
LEGISLATURE THAT WOULD AUTHORIZE CITIES TO ANNEX
TERRITORY INTO ADJACENT COUNTIES IN SPITE OF THE 2%
LOCAL SALES TAX RESTRICTION IMPOSED BY ARTICLE
5190.6(A)(d) VERNON'S ANNOTATED CIVIL STATUTES;
AUTHORIZING THE SUBMISSION OF THIS RESOLUTION TO THE
TEXAS MUNICIPAL LEAGUE AT THE ANNUAL CONFERENCE IN
OCTOBER OF 1998; FINDING AND; DETERMINING THAT THE
MEETING AT WHICH THIS RESOLUTION WAS PASSED WAS OPEN
TO THE PUBLIC AS REQUIRED BY LAW.
WHEREAS, Article 5190.6(A)(d) Vernon's Annotated Civil Statutes states that a
city may not adopt a tax "that would result in a combined rate of all sales and use taxes,
including a tax under this section, imposed by the city and other political subdivisions of
this state having territory in the city that exceeds two (2 %) percent;" and,
WHEREAS, such restriction prohibits the City of Wichita Falls from lawfully
annexing adjacent and contiguous territories in Archer County into the City of Wichita
Falls because the effect of such annexation would result in a combined sales and use
tax exceeding two (2 %) percent; and,
WHEREAS, such restriction further impairs the ability of the City to provide for
orderly development and expansion of the tax base unless the City reduces its sales
and use tax; and,
WHEREAS, other cities in the State of Texas are similarly affected by this
statutory restriction.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF WICHITA FALLS, TEXAS:
SECTION 1 That the City Council of the City of Wichita Falls hereby urges the
Texas Municipal League during its next annual conference in October of 1998 to add to
its legislative agenda sponsorship and /or support of legislation that would amend state
law so as to allow for the annexation into adjacent counties and territories, even if the
combined sales and use tax of all political subdivisions within the territory would exceed
the two (2 %) percent limitation imposed by Article 5190.6(A)(d), V.A.C.S.
SECTION 2 That it is the desire of the City Council that this resolution be
presented to the Texas Municipal League for proper consideration at its annual
conference in October of 1998.
SECTION 3. It is hereby officially found and determined that the meeting at
which this resolution was passed was open to the public as required by law.
PASSED AND APPROVED this the 1 st day of September, 1998.
ATTEST:
WIUJ)
City Clerk
MAYOR r'