A local sales and use tax is hereby imposed in the city.
(1973 Code, sec. 28-5; 1991 Code,
sec. 29-4; 2007 Code, sec. 40-4)
(a)
Residential
use of gas and electricity is hereby exempt from local sales and use
tax within the corporate limits of the city.
(b)
Such
exemption covers residential use only, meaning use in a family dwelling,
a multifamily apartment, a housing complex or a building or a portion
of a building occupied as a home or a residence.
(1973 Code, sec. 28-5.1; 1991 Code,
sec. 29-5; 2007 Code, sec. 40-5)
(a)
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321.210(a), is hereby repealed by the city as authorized by V.T.C.A.,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).
(b)
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.
(c)
The
rate of the 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.
(Ordinance 15-769, secs. 2, 3, adopted 12/10/15; 2007 Code, sec. 40-14)
