There is hereby granted a twenty-four thousand dollar ($24,000.00)
exemption from the assessed taxable value of residential homesteads
for persons who are disabled or sixty-five (65) years of age or older
in accordance with Article VIII, Section 1b, of the Constitution of
the State of Texas, within the corporate limits of the city.
(Ordinance adopted 4/16/74, sec.
1; Ordinance adopted 1/5/06, sec.
1; Ordinance O-19-022, sec. 1, adopted 7/11/19)
All persons entitled to an exemption provided in section
24-1 shall file a timely application with the Washington County Appraisal District, or its successor entity, for qualification for a residence homestead exemption.
(Ordinance adopted 4/16/74, sec.
4; Ordinance adopted 1/5/06, sec.
1; Ordinance O-19-022, sec. 2, adopted 7/11/19)
(a) Term
defined.
“Telecommunications services” are
defined under Texas Tax Code, Section 151.0103, as amended.
(b) Exemption
from sales tax repealed.
The exemption from sales taxes
for telecommunications services is repealed under the Texas Tax Code,
Sections 321.210 and 322.109(b).
Editor’s note(s)–Being not specifically
amendatory of the Code, the provisions of an ordinance enacted Oct.
5, 1989, have been codified herein as sec. 24-3 at the editor’s
discretion.
(Ordinance adopted 10/5/89, secs.
1, 2)
All such goods-in-transit personal property as defined in Texas
Property Tax Code Section 11.253 shall be, and are hereby declared
to be, taxable by the City of Brenham for tax year 2008 and for every
year thereafter, all as provided for and in accordance with Texas
Property Tax Code, Section 11.253.
Editor’s note(s)–Ordinance O-07-027,
sec. 2, adopted November 15, 2007, did not specifically amend the
Code; hence, inclusion herein as sec. 24-4 was at the discretion of
the editor. See also the Code Comparative Table.
(Ordinance O-07-027, sec. 2, adopted 11/15/07)
The expression “residential use” means the use of
gas and electricity in a single or two-family dwelling, a multifamily
dwelling including but not limited to an apartment and similar use,
a housing complex, or any other building or portion of a building
occupied as a home, dwelling or residence.
(1) A tax
is hereby authorized on all residential gas and electric services
sold within the city. For the purposes of this section, the sale of
residential gas and electric services is for services consumed at
the address to which the service is billed.
(2) The taxes
on gas and electricity for residential use are imposed pursuant to
section 321.105 of the Municipal Sales and Use Tax Act, codified in
chapter 321, Texas Tax Code.
(3) The rate
of the tax imposed by this section shall be the same as the rate imposed
by the City for all other local sales and use taxes as authorized
by the Legislature of the State of Texas, that being one (1) cent
for general revenue, three-eighths (3/8) of one (1) cent for -Type
B economic development, and one-eighth (1/8) of one (1) cent for property
tax relief.
(4) The tax
provided for in this section shall not serve as an offset to, be in
lieu of, or in any way reduce any amount payable to the city pursuant
to any franchise, street use ordinance or rental fee, charter provision,
statute, or, without limitation by the foregoing enumeration, otherwise
payable by any provider of residential gas or electric 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.
(5) All sales
tax revenue received by the Brenham Community Development Corporation
(“BCDC”) which is generated by the three-eighths (3/8)
of one (1) cent sales tax for Type B economic development imposed
on the sale of gas and electricity for residential use shall be allocated
to economic development initiatives of the BCDC; said sales tax revenue
shall not be expended on recreation/community development projects.
(Ordinance O-19-030, sec. 1, adopted 9/5/19)