The following terms have the same meaning as defined in section
11.253 of the Texas Tax Code, as amended.
have the meanings assigned by Section 7.102, Business &
Commerce Code.
has the meaning assigned by Subchapter B, Chapter 23 of the
Texas Tax Code, as amended.
has the meaning assigned by Subchapter B, Chapter 23 of the
Texas Tax Code, as amended.
has the meaning assigned by Subchapter B, Chapter 23 of the
Texas Tax Code, as amended.
has the meaning assigned by Subchapter B, Chapter 23 of the
Texas Tax Code, as amended.
is defined to mean 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 state not later than 175 days after the date the person acquired
the property in or imported the property into this 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.
means a physical address.
means a liquid or gaseous material that is an immediate derivative
of the refining of oil or natural gas.
means a person that:
(Ordinance 1408, § 1, 12-11-07; Ordinance 1553, § 1, 10-25-11)
A person is not entitled to an exemption from taxation of the
appraised value of that portion of the person's property that consists
of goods-in-transit. A person's property consisting of goods-in-transit
is hereby subject to ad valorem taxation pursuant to Section 11.253
of the Texas Tax Code, as amended.
(Ordinance 1408, § 1, 12-11-07)
