CC Resolution No. 966 1733
RESOLUTION NO. 966
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BAYTOWN,
TEXAS, URGING THE TEXAS LEGISLATURE TO ADOPT LEGISLATION
WHICH WILL BROADEN THE BASE OF THE CURRENT SALES TAX
WHICH IS IMPOSED WITHIN THE STATE OF TEXAS AND THE CITY
OF BAYTOWN; AND PROVIDING FOR AN EFFECTIVE DATE HEREOF.
WHEREAS, the numerous municipalities within the State of
Texas, as well as well as the State of Texas itself, are facing
an increasing budgetary challenge which result at least in part
from a decline in traditional sources of revenue for local
government; and
WHEREAS, this problem has been exacerbated by the cessation
or reduction of various sources of federal funding, such as
Revenue Sharing, EPA Grant funds, and Community Development
funds, without a corresponding reduction in the requirements for
meeting various federal regulations or standards, therefore
creating a need for new sources of revenue to offset those
sources that have been stopped ; and
WHEREAS, one of the solutions being considered for solving
this budgetary crisis would be to have the current sales tax
apply to certain goods and services that are presently not
subject to sales tax, which is commonly called broadening the
sales tax base; and
WHEREAS, the City of Baytown would support a broadening of
the sales tax base if careful study showed it to be the best
solution and as long as the legislature did not include as
taxable such essential items as food and medicine and other
similar needs of the public ; and
WHEREAS, the City of Baytown would support such legislation
only if the broadening of the sales tax base is made applicable
to all sales tax, including sales taxes imposed by
municipalities; NOW THEREFORE,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN,
TEXAS :
Section 1: The City Council of the City of Baytown hereby
urges the Texas Legislature to carefully study the need for any
tax increases, and if it is determined that an increase in sales
tax revenue is needed , to adopt legislation that will broaden the
base of the sales tax which is currently imposed within the State
of Texas and certain municipalities.
Section 2 : Such legislation should be adopted only if
certain necessary items such as food and medicine are continued
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to be exempted from sales tax, and if such legislation applies to
all sales tax, including that imposed by municipalities.
Section 3: This ordinance shall take effect immediately
from and after its passage by the City Council of the City of
Baytown.
INTRODUCED, READ and PASSED by the affirmative vote of the
City Council of the City of Baytown, this the 8th day of January,
1987.
ETT O. HUTTO, Mayor
ATTEST:
EILEEN P. HAL , City Clerk
NDALL B. TRONG, Cit orney
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