City Finance & Business

Note: For state law regulating budget procedure in cities, see VACS arts. 689a-13 to 689a-16.

For state law relating to levying and collecting ad valorem taxes by cities, see VACS arts. 1026 et seq.

Article 1. Ad Valorem Taxes:

When Due; Penalty for Late Payment

Section 5-1. When due; penalty for late payment.

(a) The ad valorem taxes hereafter levied by the governing body of the City of White Deer, Texas, each year shall become due on the first day of October of the year for which the levy is made and may be paid up to and including the following January 31st, without penalty; but, if not so paid, such taxes shall become delinquent on the following day, February 1st, and the following penalty shall be payable thereon, to-wit: If paid during the month of February, one percent (1%); during the month of March, two percent (2%); April, three percent (3%); May, four percent (4%); June, five percent (5%); and on and after the first day of July, eight percent (8%). Such unpaid taxes shall bear interest at the rate of six percent (6%) per annum from February 1st of the year next succeeding the year for which such taxes were levied or assessed. (Ordinance of 2-6-40, § 1.)

(b) An additional fifteen percent (15%) penalties to defray costs of collection of delinquent taxes as authorized by Texas Tax Code, /Section 33.07 and 33.08 for the current year and each succeeding year thereafter.

Section 5-2. Municipal Court Security Fund.

(a) Fund Created: There is hereby created a municipal court building security fund. This fund shall be administered under the direction of the governing body of the City of White Deer.

(b) Fee Assessed: All defendants convicted of a misdemeanor offense in municipal court shall be required to pay a three-dollar ($3.00) security fee as a cost of court. A person is considered convicted for the purposes of this code if a sentence is imposed on the person, the person receives community supervision, including deferred adjudication, or the person enters a plea and enters a court authorized dismissal program. The security fee shall be collected by the municipal court clerk and paid to the City treasurer for deposit in the municipal court building security fund.

(c) Fund Purposes: The municipal court building security fund may be used only to finance the following items when used for the purpose of providing security services for any buildings housing the municipal court of the City of White Deer:

The purchase or repair of x-ray machines and conveying system;
Hand-held metal detectors;
Walk-through metal detectors;
Identifications cards and systems;
Electronic locking and surveillance equipment;
Bailiffs, deputy sheriffs, deputy constables, or contract security personnel during times when they are providing appropriate security services;
Signage;
Confiscated weapon inventory and tracking systems;
Locks, chains, or other security hardware; or
Continuing education on security issues for court personnel and security personnel.

(d) Any person, firm, corporation, agent or employee thereof who violates any of the provision of this code shall be guilty of a misdemeanor and upon conviction of such offense, the person, persons or company so convicted shall be fined an amount not to exceed the maximum amounts as established by State Law for each offense. Each day that a violation is permitted to exist shall constitute a separate offense.

Section 5-3. Municipal Technology Fund.

(a) Establishment of Municipal Court Technology Fund

There is hereby created and established a Municipal court Technology Fund, here-in-now known as the Fund, pursuant to Article 102.0172 of the Code of Criminal Procedure.
The Fund may be maintained in an interest bearing account and may be maintained in the general revenue account.

(b) Establishment of Amount of the Fee and Assessment and Collection

The fee shall be in the amount of Four (4) Dollars.
The fee shall be assessed and collected from the defendant upon conviction for a misdemeanor offense in the Municipal Court as a cost of court. A defendant is considered convicted if:
A sentence is imposed on the person;
The person is placed on community supervision, including deferred adjudication community supervision; or
The court defers final disposition of the person’s case.

(d) The clerk of the court shall collect the fee and pay the fee to the municipal treasurer of the City of White Deer, who shall deposit the fee into the Municipal Court Technology Fund.

(e) Designated Use of the Fund and Administration

The Fund shall be used only to finance the purchase of technology enhancements for the Municipal Court of the City of White Deer, Texas, including:
Computer systems;
Computer networks;
Computer hardware;
Computer software;
Imaging systems;
Electronic kiosks;
Electronic ticket writers; or
Docket management systems

(f) The Fund shall be administered by or under the direction of the governing body of the City of White Deer, Texas.

(g) Any person, firm, corporation, agent or employee thereof who violates any of the provision of this code shall be guilty of a misdemeanor and upon conviction thereof shall be fined an amount not to exceed the maximum amounts as established by State Law. Each day that a violation is permitted to exist shall constitute a separate offense. (Ordinance 14-84 September 8, 2003.)

Section 5-4. telecommunications services tax.

(a) Authority to Levy. A tax is hereby authorized and imposed on all receipts from the sale oftelecommunications services within the city, as is provided for by state law. 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) Rate of Tax. The rate of 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.

(c) Notice to comptroller. The City Secretary shall forward to the Comptroller of the State of Texas by certified or registered mail a copy of this Ordinance along with a copy of the minutes of the City Council’s vote and discussion regarding this Ordinance.

(d) All provisions of any ordinance in conflict with this Ordinance are hereby repealed to the extent they are in conflict; but such repeal shall not abate any pending prosecution for violation of the repealed ordinance, nor shall the repeal prevent a prosecution from being commenced for any violation if occurring prior to the repeal of the ordinance. Any remaining portions of said ordinances shall remain in full force and effect. Further, 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 City 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.

(e) If any section, subsection, sentence, clause, or phrase of this Ordinance is for any reason held to be unconstitutional or invalid by a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. The City Council hereby declares that it would have passed this Ordinance, and each section, subsection, clause, or phrase thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, and phrases be declared unconstitutional.

(Ordinance no. 2025-05192025 June 2, 2025).