A tax is hereby authorized on all telecommunications services
sold within the city. For purposes of this division, 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.
Editor’s note–Interstate long distance
telecommunications remain exempt.
(1990 Code, sec. 1.400(a))
It is the intent of this division to authorize all taxes provided
for through the repeal of the application of the exemption provided
for in V.T.C.A., Tax Code, sec. 321.210.
(1990 Code, sec. 1.400(b))
The rate of tax imposed by this division 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.
(1990 Code, sec. 1.400(c))
This division shall become effective as of January 1, 1989.
(1990 Code, sec. 1.400(e))
