Ordinance No. 10,686ORDINANCE NO. 10,686
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS,
PROVIDING FOR THE TAXATION OF GOODS-IN-TRANSIT, WHICH WOULD
OTHERWISE BE EXEMPT PURSUANT TO SECTION 11.253 OF THE TEXAS TAX
CODE; AND PROVIDING FOR THE EFFECTIVE DATE THEREOF.
WHEREAS, the 80lh Texas Legislature in Regular Session has enacted House Bill 621 to take
effect on January I, 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 Code §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 Baytown, having conducted a public hearing as
required by Section l-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 BAYTOWN, TEXAS:
Section 1: The goods-in-transit, as defined Tex. Tax Code 11.253(a)(2), as amended by
House Bill 621, enacted by the 80lh Texas Legislature in Regular Session, shall remain subject to taxation
by the City of Baytown, Texas.
Section 2: This ordinance shall take effect immediately from and after its passage by the
City Council of the City of Baytown, Texas.
INTRODUCED, READ and PASSED, by the affirmative vote of the City Council of the City of
Baytown this the 23rd day of August, 2007.
BRANDON CAPETILLO, Mayor Pro Tem
v
APPROVED AS TO'FORM:
ACIO RAMIREZ, SR., City/Atorney
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