(a) 
Pursuant to the provisions of the Local Sales and Use Tax Act, V.T.C.A., Tax Code ch. 321 (the Act), and the approval of a majority vote of its electorate on April 9, 1980, the city is authorized to impose a local sales and use tax for the benefit of the city in accordance with the provisions of the Act.
(b) 
The sales tax imposed by the city pursuant to the authority as established in subsection (a) of this section is imposed at the rate of one percent on the receipts from the sale at retail of all taxable items within the city, which items are subject to taxation by the state under the provisions of the Limited Sales, Excise and Use Tax Act (V.T.C.A., Tax Code ch. 151), as enacted, and as heretofore or hereafter amended.
(1999 Code, sec. 82-1)
(a) 
Imposed.
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) 
Repeal of exemption.
The application of the exemption provided for in V.T.C.A., Tax Code section 321.210(a) is hereby repealed by the city, as authorized by V.T.C.A., Tax Code section 321.210(b).
(c) 
Rate.
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 state legislature.
(d) 
Interpretation.
This section is to be liberally construed to achieve its remedial purposes.
(1999 Code, sec. 82-3)