ORD 1988-25TOWN OF TROPHY CLUB, TEXAS
ORDINANCE NO. 0 88-25
AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN
OF TROPHY CLUB, TEXAS, RELATING TO TAXATION
OF TELECOMMUNICATIONS SERVICES; REPEALING
THE APPLICATION OF THE EXEMPTION FROM THE
LOCAL SALES AND USE TAX PROVIDED FOR IN
SECTION 321.210(A), TAX CODE (VERNON), AS
AMENDED; PROVIDING FOR NOTIFICATION TO THE
COMPTROLLER OF THE STATE OF TEXAS; PROVIDING
THAT NO SUCH TAX PROVIDED FOR HEREUNDER
SHALL SERVE AS AN OFFSET TO OR TO REDUCE ANY
AMOUNT PAYABLE BY ANY PROVIDER OF
TELECOMMUNICATIONS SERVICE PURSUANT TO ANY
FRANCHISE, STREET USE ORDINANCE, CHARTER
PROVISION, STATUTE OR ANY OTHER IMPOSITION
OF THE TOWN OF TROPHY CLUB; MAKING THIS
ORDINANCE CUMULATIVE; PROVIDING A
SEVERABILITY CLAUSE; AND PROVIDING FOR AN
EFFECTIVE DATE.
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF TROPHY
CLUB, TEXAS:
Section 1. (a) A tax is hereby authorized on all
telecommunications services sold within the Town of Trophy
Club, Texas. For purposes of this section, the sale of
telecommunications services is consummated at the location of
the telephone or other telecommunications device from which the
call or other communication originates. If the point of origin
cannot be determined, the sale is consummated at the address to
which the call or other communication is billed.
(b) The application of the exemption provided for in
Section 321.210(a) of the Tax Code (Vernon), as amended, is
hereby repealed by the Town of Trophy Club, Texas as authorized
by Section 4B(b) thereof.
(c) The rate of tax imposed by this section shall be
the same as the rate imposed by the Town of Trophy Club, Texas,
for all other local Sales and Use Taxes as authorized by the
legislature of the State of Texas.
(d) The Town Secretary shall forward to the
Comptroller of the State of Texas by United States Registered
or Certified Mail a copy of this Ordinance along with a copy of
the minutes of the Town Council's vote and discussion on this
Ordinance.
(e) This section shall become effective in accordance
with State law.
0018V
Section 2. This Ordinance shall be and is hereby
declared to be cumulative of all other ordinances of the Town
of Trophy Club, Texas, and this Ordinance shall not operate to
repeal or affect any of such other ordinances. The tax
provided for hereunder shall not serve as an offset to, be in
lieu of or in any way reduce any amount payable to the Town
pursuant to any franchise, street use ordinance, charter
provision, statute or, without limitation by the foregoing
enumeration, otherwise payable by any provider of
telecommunications service; it being the express intent hereof
that all such obligations, impositions and agreements of every
kind and nature shall remain in full force and effect without
reduction or limitation hereby.
Section 3. if any section, article, paragraph,
sentence, clause, phrase or word in this Ordinance, or
application thereto any person or circumstances is held invalid
or unconstitutional by a Court of competent jurisdiction, such
holding shall not affect the validity of the remaining portions
of this Ordinance; and the Town Council hereby declares it
would have passed such remaining portions of this Ordinance
despite such invalidity, which remaining portions shall remain
in full force and effect.
Section 4. This Ordinance is to be liberally construed
to achieve its remedial purposes.
Section 5. This Ordinance shall become effective from
and after its passage as provided by law.
PASSED AND APPROVED by the Town Council of the Town of
Trophy Club, Texas, this 14 day of November , 1988.
Town of Tro&hy Club, Texas
C SEAL]
APP '
Town fttorney
Town of Trophy Club, Texas
0018V
�- 2 _