(a) A tax
is hereby authorized and imposed on all receipts from the sale of
telecommunications services within the city as is provided for by
state law.
(b) The application
of the exemption provided for in Section 321.210(a), Tax Code, V.A.T.C.S.,
is hereby repealed by the city as authorized by Section 321.210(b)
thereof.
(c) 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.
(d) The city
secretary shall forward to the comptroller of the state by United
States Registered or certified mail a copy of this article along with
a copy of the minutes of the city council’s vote on this article.
(Ordinance O2003-08-02 adopted 8/19/03)