§ 48-48. Tangible personal property.  


Latest version.
  • Tangible personal property goods-in-transit, as defined in V.T.C.A., Tax Code § 11.253(a)(2), is subject to taxation by the city. This section is adopted, as permitted by state law, to remove the statutory exemption of local taxation of goods-in-transit provided in V.T.C.A., Tax Code § 11.253 et seq.

(Ord. No. 684, 1-22-2008)