The city elects to rescind Ordinance 392 and elects not to tax that personal property described in Article VIII, Section 1-J, Subsection (a), Texas Constitution and Section 11.251, Texas Property Tax Code.
(Ordinance 392, adopted 12/18/89)
(a)
Whenever any accounts for delinquent property taxes owed to the below-named Taxing Unit are given to its tax attorney for collection, on or after July 1 of the year they become delinquent, the city shall be entitled to, and shall collect, an additional penalty of fifteen percent (15%) of the delinquent taxes and penalty (including any interest owed) due on each delinquent property at the time of collection, either before or after suit and or foreclosure sale, as provided by Section 33.07 of the Texas Property Tax Code.
(b)
In addition to the collection expenses provided for in Section 1 above, whenever a delinquent tax suit is filed, the city shall be entitled to recover reasonable expenses, subject to the approval of the court, that are incurred by the Taxing Unit in determining the name, identity and location of necessary parties and in procuring necessary legal descriptions of the property on which a delinquent tax is due, as provided by Section 33.48 (a)(3) of the Texas Property Tax Code.
(Ordinance 361 adopted 8/1/83)
(a)
There came on to be considered the Returns of an election held on the 6th day of April, 1968, upon the question of the adoption of a local sales and use tax for the benefit of said city in accordance with the provisions of House Bill No. 207, 60th Legislature, Regular Session, 1967, and it appearing that said election was in all respects legally held and that said Returns were duly and legally made and that there were cast at said election 987 votes, of which number 726 votes were cast “FOR adoption of a one per cent (1%) local sales and use tax within the city,” and 261 votes were cast “AGAINST adoption of a one per cent (1%) local sales and use tax within the city,” and said question or proposition having been approved by 465 votes.
(b)
The majority of the qualified voters having voted for the adoption of said local sales and use tax, the said tax is hereby imposed in said city and shall become effective as provided in said House Bill 207, and the city secretary is hereby instructed to forward to the Comptroller of Public Accounts, State Capitol, Austin, Texas, by registered or certified mail a certified copy of this article and a map of this city clearly showing the boundaries thereof.
(Ordinance 226 adopted 4/8/68)
(a)
On the 1st day of May, 1993, an election was held in the city, at which the voters of the city considered the following proposition:
Vote “FOR” or “AGAINST” the proposition: |
SHALL THE CITY OF ATLANTA, TEXAS, ADOPT AND IMPOSE AN ADDITIONAL SALES AND USE TAX, FOR PROMOTION AND DEVELOPMENT OF NEW AND EXPANDED BUSINESS ENTERPRISES, AT THE RATE OF ONE-HALF OF ONE PERCENT, (1/2%). |
(b)
The total number of votes cast “For” the proposition was 814.
(c)
The total number of votes cast “Against” the proposition was 440.
(d)
The number of votes by which the proposition was approved was 374.
(e)
The imposition of an additional one-half of one percent sales and use tax within the city, has been approved by the voters of said city for use pursuant to the provisions of Article 5190.6, Section 4A of the Revised Civil Statutes of the state.
(f)
In accordance with the provisions of Article 321.405 of the Texas Tax Code, the city secretary shall send to the Comptroller of Public Accounts of the State of Texas by certified mail, a certified copy of this article.
(g)
This article shall be effective immediately from and after its passage; provided, however, the collection of the sales and use tax shall commence upon the date authorized by the statutes of the state.
(Ordinance 416, adopted 5/17/93)
(a)
The city council adopted a sales and use tax authorized by Municipal Sales and Use Tax Act (the “Act”) before May 1, 1979;
(b)
This section exempts the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption within the municipality of gas and electricity for residential use from taxes imposed by the act; and
(c)
The city council hereby reimposes the taxes on gas and electricity for residential use pursuant to section 321.105 of the act.
(Ordinance 2011-09 adopted 10/3/11)
By election on May 6, 1995, in consideration of the adoption an additional one-half of one percent sales and use tax in accordance with V.T.C.S., Article 5190.6, Section 4B, a majority of the qualified voters of the city voted in favor of approving and adopting such tax.
(Ordinance adopting Code)
(a) Disabled. Residence Homestead. Tax Code.
Definitions.
Has the same meaning as set forth in the Texas Tax Code Section 11.13(m)(1), as it currently exists or may be amended.
Has the same meaning as set forth in the Texas Tax Code Section 11.13(j)(1), as it currently exists or may be amended.
The Texas Tax Code, as it currently exists or may be amended.
(b)
Residence Homestead Tax Freeze for Elderly or Disabled.
There is hereby created and established a tax freeze on the amount of property taxes imposed by the city on the homesteads of disabled individuals or individuals age sixty-five or older, which shall be governed by Section 11.261 of the Tax Code, as follows:
(1)
The tax freeze shall become effective beginning with the 2012 tax year and shall remain effective for each successive tax year until otherwise amended or repealed by the city council or other authorized authority.
(2)
The total amount of ad valorem taxes imposed on the residence homestead of a person who qualified that residence homestead for the exemption in accordance with the Tax Code as that of a person who is disabled or is sixty-five years of age or older shall not be increased while it remains the residence homestead of this person or that person’s spouse who is disabled or fifty-five years of age or older.
(3)
If the person who is disabled or sixty-five years of age or older dies in a year in which the person received a residence homestead exemption, the total amount of ad valorem taxes imposed on the residence homestead shall not be increased while it remains the residence homestead of that person’s surviving spouse if:
(A)
The surviving spouse is fifty-five years of age or older at the time of the person’s death;
(B)
The residence homestead of the deceased person is also the residence homestead of the surviving spouse on the date of the person’s death; and
(C)
The residence homestead remains the residence homestead of the surviving spouse.
(4)
Notwithstanding anything contained herein, taxes on the residence homestead may be increased to the extent the value of the homestead is increased by improvements other than repairs and other than improvements made to comply with governmental requirements.
(5)
A person may not receive the tax freeze for more than one residence homestead, no matter where located, in the same year. A person may designate a new residence homestead within the city in accordance with the Tax Code.
(6)
The limitations on taxes provided by this section may expire in accordance with Section 11.261(d) of the Tax Code. If a tax limitation is erroneously allowed, back taxes may be assessed in accordance with Section 11.261(e) of the Tax Code.
(Ordinance 2011-05 adopted 9/19/11)
(a)
A tax is hereby authorized on all telecommunications services sold within the city. For the purposes of this section, the sale of telecommunication services is consummated at the location of the telephone or other telecommunication 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 rate of the tax imposed by this section shall be two percent (2%) which is the same rate imposed by the city, for all other local sales and use taxes as authorized by the legislature of the state.
(c)
The city secretary shall forward to the comptroller of public accounts for the state by United States certified or registered mail a copy of this section along with the minutes of the city council’s vote and discussion on this section.
(Ordinance 2011-08 adopted 10/3/11)