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.
(Code 1974, § 5-45(a))
The application of the exemption provided for in V.T.C.A., Tax
Code § 321.210, is hereby repealed by the city as authorized
by such section.
(Code 1974, § 5-45(b))
The rate of tax imposed by this article 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.
(Code 1974, § 5-45(c))
The city secretary shall forward to the state comptroller, by
United States registered or certified mail, a copy of the ordinance
from which this article is derived, along with a copy of the minutes
of the city council’s vote and discussion on such ordinance.
(Code 1974, § 5-45(d))
This article shall become effective as of October 1, 1987.
(Code 1974, § 5-45(e))
The ordinance which enacted this article shall be, and it is
hereby declared to be, cumulative of all other ordinances of the city,
and such ordinance shall not operate to repeal or affect any of such
other ordinances. The tax provided for in this article 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
provisions, statute or, without limitation by the foregoing enumeration,
any other imposition of the city otherwise payable by any provider
of telecommunications service; it being the express intent of this
article that all such obligations, impositions and agreements of every
kind and nature shall remain in full force and effect without reduction
or limitation hereby.
(Code 1974, § 5-46)
