ORDINANCE NO. 3710

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MIS-SION TO TAX TANGIBLE PERSONAL PROPERTY IN TRANSIT WHICH WOULD OTHERWISE BE EXEMPT PURSUANT TO TEXAS TAX CODE, SECTION 11.253.

WHEREAS, the 82^nd Texas Legislature in it First Called Session has enacted Senate Bill 1, including Section 48.02 thereof to take effect on October 1, 2011, which would amend Texas Tax Code § 11.253 to exempt from taxation certain tangible personal property that is acquired in or imported into this state to be forwarded to another location in this state or outside this state, is stored under a contract of bailment by a public warehouse operator at one or more public warehouse facilities in this state that are not in any way owned or controlled by the owner of the personal property for the account of the person who acquired or imported the property; is transported to another location in this state or outside this slate not later than 175 days after the date the person acquired the property in or imported the property into the state; and does not include oil, natural gas, petroleum products, aircraft, dealer’s motor vehicle inventory, dealer’s vessel and outboard motor inventory, dealer’s heavy equipment inventory, or retail manufactured housing inventory (“goods-in-transit”), which property has been subject to taxation in the past; and

WHEREAS, Texas Tax Code §11.253 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 Mission, Texas, 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 MISSION, TEXAS, THAT:

The Goods-in-Transit, as defined Texas Tax Code 11.253(a)(2), as amended by Senate Bill I, enacted by the 82^nd Texas Legislature in its First Called Session, shall remain subject to taxation by the City of Mission.

READ, CONSIDERED AND APPROVED on this the 14th day of November, In the Year of Our Lord, 2011.                                                                                  Norberto Salinas, Mayor

ATTEST:

Anna Carrillo, City Secretary