A local sales tax of one (1) percent was adopted by the voters
of the city as the result of an election held on January 30, 1968.
(1999 Code, sec. 1.201)
The city, by majority vote of its city council, 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.
(1999 Code, sec. 1.202)
(a)
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.
(b)
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.
(c)
This section shall become effective as of October 1, 1987.
(1999 Code, sec. 1.203)
The mayor is authorized to request that the attorney general
of the state include the city in any lawsuit seeking recovery of delinquent
sales and/or use taxes, penalties, and interest due under the Texas
Tax Code. Such request shall be made pursuant to the rules of the
attorney general and may be withdrawn by the city at any time.
(1999 Code, sec. 1.204)
