There is hereby granted a twenty-four thousand dollar ($24,000.00) exemption from the assessed taxable value of residential homesteads for persons who are disabled or sixty-five (65) years of age or older in accordance with Article VIII, Section 1b, of the Constitution of the State of Texas, within the corporate limits of the city.
(Ordinance adopted 4/16/74, sec. 1; Ordinance adopted 1/5/06, sec. 1; Ordinance O-19-022, sec. 1, adopted 7/11/19)
All persons entitled to an exemption provided in section 24-1 shall file a timely application with the Washington County Appraisal District, or its successor entity, for qualification for a residence homestead exemption.
(Ordinance adopted 4/16/74, sec. 4; Ordinance adopted 1/5/06, sec. 1; Ordinance O-19-022, sec. 2, adopted 7/11/19)
(a) 
Term defined.
“Telecommunications services” are defined under Texas Tax Code, Section 151.0103, as amended.
(b) 
Exemption from sales tax repealed.
The exemption from sales taxes for telecommunications services is repealed under the Texas Tax Code, Sections 321.210 and 322.109(b).
Editor’s note(s)–Being not specifically amendatory of the Code, the provisions of an ordinance enacted Oct. 5, 1989, have been codified herein as sec. 24-3 at the editor’s discretion.
(Ordinance adopted 10/5/89, secs. 1, 2)
All such goods-in-transit personal property as defined in Texas Property Tax Code Section 11.253 shall be, and are hereby declared to be, taxable by the City of Brenham for tax year 2008 and for every year thereafter, all as provided for and in accordance with Texas Property Tax Code, Section 11.253.
Editor’s note(s)–Ordinance O-07-027, sec. 2, adopted November 15, 2007, did not specifically amend the Code; hence, inclusion herein as sec. 24-4 was at the discretion of the editor. See also the Code Comparative Table.
(Ordinance O-07-027, sec. 2, adopted 11/15/07)
The expression “residential use” means the use of gas and electricity in a single or two-family dwelling, a multifamily dwelling including but not limited to an apartment and similar use, a housing complex, or any other building or portion of a building occupied as a home, dwelling or residence.
(1) 
A tax is hereby authorized on all residential gas and electric services sold within the city. For the purposes of this section, the sale of residential gas and electric services is for services consumed at the address to which the service is billed.
(2) 
The taxes on gas and electricity for residential use are imposed pursuant to section 321.105 of the Municipal Sales and Use Tax Act, codified in chapter 321, Texas Tax Code.
(3) 
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 of Texas, that being one (1) cent for general revenue, three-eighths (3/8) of one (1) cent for -Type B economic development, and one-eighth (1/8) of one (1) cent for property tax relief.
(4) 
The tax provided for in this section 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 or rental fee, charter provision, statute, or, without limitation by the foregoing enumeration, otherwise payable by any provider of residential gas or electric service; it being the express intent hereof that all such obligations, impositions and agreements of every kind and nature shall remain in full force and effect without reduction or limitation hereby.
(5) 
All sales tax revenue received by the Brenham Community Development Corporation (“BCDC”) which is generated by the three-eighths (3/8) of one (1) cent sales tax for Type B economic development imposed on the sale of gas and electricity for residential use shall be allocated to economic development initiatives of the BCDC; said sales tax revenue shall not be expended on recreation/community development projects.
(Ordinance O-19-030, sec. 1, adopted 9/5/19)