The city, by majority vote of its governing body, hereby votes to retain the taxes authorized by the Municipal Sales and Use Tax Act (V.T.C.A., Tax Code, chapter 321) on the receipts from the sale, production, distribution, lease or rental of, and the use, storage or other consumption of, gas and electricity for residential use, as authorized by section 6 of House Bill No. 1, Acts 1978, 65th Legislature, Second Called Session.
(2002 Code, sec. 11.101)
(a) 
Authorized.
(1) 
A tax is hereby authorized on all telecommunications services sold within the city. 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.
(2) 
The application of the exemption provided for in V.T.C.A., Tax Code, section 321.210 is hereby repealed by the city as authorized by subsection (b) thereof.
(3) 
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.
(4) 
The city secretary shall forward to the comptroller of the state by United States registered or certified mail a copy of Ordinance No. 14-87 along with a copy of the minutes of the city council's vote and discussion on Ordinance No. 14-87.
(b) 
Effect.
This section is hereby declared to be cumulative of all other ordinances of the city, and this section shall not operate to repeal or affect any of such other ordinances. 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 [person, and it is the] 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.
(2002 Code, secs. 11.102, 11.103)