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 town secretary.
(Ordinance adopting 2021 Code)
The town, by majority vote of its governing body, hereby votes to retain 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 the use, storage, or other consumption of, gas and electricity for residential use, as authorized by section 6 of House Bill No. 1, Acts 1978, 65th Legislature, Second Called Session.
(1992 Code, sec. 1.902; 2006 Code, sec. 11.302)
(a)
A tax is hereby authorized on all telecommunication services sold within the town. For the purposes of this section, the sale of telecommunication 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 communication is billed.
(b)
The rate of 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.
(c)
The town secretary shall forward to the comptroller of the state by United States registered mail a copy of this section along with a copy of the minutes of the town council’s vote and discussion on this section.
(d)
This section shall become effective as of July 1, 2003.
(Ordinance 380 adopted 3/10/03; 2006 Code, sec. 11.304)