Ordinances calling elections as well as those certifying election
results for the imposition of sales and use taxes are on file in the
office of the city secretary.
(Ordinance adopting Code)
From the date of the ordinance codified in this section forward,
there shall continue to be imposed and collected the one percent city
sales tax on residential use of gas and electricity.
(2001 Code, art. 11.100)
(a)
The city council does hereby adopt and levy a sales and use tax at
a rate of one-fourth of one percent on the sale of items at retail
within the city and an excise tax at the same rate on the use, storage
or other consumption within the city of tangible personal property
purchased, leased or rented from a retailer during such time as the
tax is effective within the city (hereinafter collectively referred
to as the “tax”). The tax shall be used for financing
the operation of the Azle Crime Control and Prevention District.
(b)
The tax shall be administered, collected and remitted in accordance
with the act and, to the extent not inconsistent with the act, in
accordance with chapter 323, Texas Tax Code, as amended.
(2001 Code, art. 11.600)
