Ord 075-2007 9/18/2007 ORDINANCE NO. /��'7
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WICHITA FALLS,
TEXAS, TO TAX TANGIBLE PERSONAL PROPERTY IN TRANSIT WHICH,
WOULD OTHERWISE BE EXEMPT PURSUANT TO TEXAS TAX CODE,
SECTION 11.253; FINDING AND DETERMINING THAT THE MEETING AT
WHICH THIS ORDINANCE WAS PASSED WAS OPEN TO THE PUBLIC AS
REQUIRED BY LAW.
WHEREAS, the 80 Texas Legislature in Regular Session has enacted House Bill 621 to
take effect on January 1, 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 Cod §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 Wichita Falls, 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 City to continue to tax such goods-in-transit.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
WICHITA FALLS, TEXAS, THAT:
SECTION 1. The goods-in-transit, as defined by Tex. Tax Code §11.253(a)(2), as
amended by House Bill 621, enacted by the 80 Texas Legislature in Regular Session, shall
remain subject to taxation by the City of Wichita Falls.
SECTION 2. It is hereby officially found and determined that the meeting at which this
ordinance was passed was open to the public as required by law.
PASSED AND APPROVED this the 18th day of September, 2007.
�_ -
MAYO R
ATTEST:
s
Cl�rk