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Ord 670 Approving the Taxation of Goods-in-TransitTOWN OF WESTLAKE ORDINANCE NO. 670 AN ORDINANCE OF THE TOWN OF WESTLAKE TO APPROVE THE TAXATION OF GOODS -IN -TRANSIT WHICH WOULD OTHERWISE BE EXEMPT PURSUANT TO TEXAS TAX CODE, SECTION 11.253; AND PROVIDING AN EFFECTIVE DATE ON AND AFTER ITS ADOPTION. WHEREAS, the Town of Westlake, Texas is a general law Town; and WHEREAS, the 82"' Texas Legislature during its Special Session enacted Senate Bill 1 which amended Texas Tax Code 11.253, under which personal property consisting of goods -in - transit, as newly defined, are exempt from taxation; and WHEREAS, a new subsection 0-1) was added to 11.253 by Senate Bill 1, and which provides for a local option under which a taxing unit may tax such goods -in -transit otherwise exempt, if the governing body of such taxing unit after a public hearing takes official action to tax such personal property; and WHEREAS, on the 24th day of October, 2011, the governing body of the Town of Westlake held a public hearing at which members of the public were permitted to speak for or against the taxation of certain goods -in -transit personal property; and WHEREAS, following the public hearing, the governing body of the Town of Westlake has determined that such goods -in -transit personal property, as exempted by Texas Tax Code 11.253, should be subject to taxation by the Town of Westlake for tax year 2012 and all subsequent years. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF WESTLAKE, TEXAS: SECTION 1: That all of the above recitals are incorporated and made a part of this Ordinance, and SECTION 2: That all such goods -in -transit personal property as defined by the amendments to Tex. Tax Code 11.253 under Senate Bill 1, shall be, and are hereby declared to be, taxable by the Town of Westlake for tax year 2012 and for every year thereafter, all as provided for and in accordance with Texas Tax Code 11.253. SECTION 3: That this Ordinance shall be cumulative of all other Town Ordinances and all other provisions of other Ordinances adopted by the Town which are inconsistent with the terms or provisions of this Ordinance are hereby repealed. Ordinance 670 Page 1 of 2 SECTION 4: It is hereby declared to be the intention of the Town Council of the Town of Westlake, Texas, that sections, paragraphs, clauses and phrases of this Ordinance are severable, and if any phrase, clause, sentence, paragraph or section of this Ordinance shall be declared legally invalid or unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such legal invalidity or unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs or sections of this Ordinance since the same would have been enacted by the Town Council of the Town of Westlake without the incorporation in this Ordinance of any such legally invalid or unconstitutional, phrase, sentence, paragraph or section. SECTION 5: This ordinance shall take effect immediately from and after its passage as the law in such case provides. PASSED AND APPROVED ON.,TJdIS 24t" DAY OF OCTOBER 2011. 0 � OF W" S �e m ATTEST: A6 Felly EdwaHs, Town Secretary APPRO S ORM: L-r-& v ry 'own Attorney yga:5�- 166� La ra Wheat, Mayor A Thomas E. B er own Manager Ordinance 670 Page 2 of 2