The Town Council hereby officially and affirmatively elects
to continue the taxes authorized by the Municipal Sales and Use Tax
Act (V.T.C.A., Tax Code, chapter 321) on the receipts from the sale,
production, distribution, lease, or rental of, and use, storage, or
other consumption of, gas and electricity for residential use in the
Town, effective October 1, 1979, as authorized by section 6 of House
Bill No. 1, Acts 1978, 65th Legislature, Second Called Session.
(1971 Code, sec. 14 1/2-3)
(a)
Repeal of exemption.
The Town repeals the tax exemption
provided in V.T.C.A., Tax Code, section 321.210(a), for the collection
of local sales and use taxes in connection with telecommunications
services sold in the corporate limits of the Town.
(b)
Tax authorized; rate.
(1)
A tax is hereby authorized on all telecommunications services sold
within the Town. 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.
(2)
The rate of the tax imposed by this section shall be the same as
the rate imposed by the Town for all other local sales and use taxes
as authorized by the Legislature of the State.
(1971 Code, sec. 14 1/2-4)
