(a) 
Purpose.
The purpose of this section is to repeal the telecommunications exemption as it relates to the city as provided in V.T.C.A., Tax Code, section 321.210 and to make telecommunication services subject to the city sales tax imposed by Resolution No. 74-09-28-A.
(b) 
Tax imposed; rate.
(1) 
A tax is hereby authorized on the following telecommunication services sold within the city: enhanced services; auxiliary services, including call waiting, call forwarding, and any other such services; intrastate long-distance telecommunication services; paging and mobile telephone services; intrastate telegraph services; the service afforded by coin-operated telephones, if such service is provided by a person or entity other than a telephone company; the sale, lease or rental charges for telecommunication equipment; and installation of telecommunication services. The services which are taxable under this section are based upon the services taxable by the state, pursuant to rule 3.344 (with an effective date of December 30, 1985, and any subsequent amendments thereof), promulgated by the comptroller of public accounts of the state. For purposes of this section, the sale of telecommunication services is consummated at the location of the telephone or other telecommunication 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 city for all other local sales and use taxes as authorized by the legislature of the state.
(c) 
Tax additional.
The tax provided for hereunder shall not serve as an offset to, be lieu of or in any way reduce any amount payable to the city pursuant to any franchise, street use ordinance, charter provision, statute or, without limitation by the foregoing enumeration, otherwise payable by any provider of telecommunications service, it being the express intent hereof that all such obligations, impositions and agreements of every kind and manner shall remain in full force in effect without reduction or limitation hereby.
(Ordinance 87-05-12-1, secs. 1, 2, adopted 5/12/87; Ordinance 87-07-14-2, sec. 1, adopted 7/14/87)