The local sales and use tax heretofore enacted by special election of December 5, 1968, imposing a one percent tax on, among other items, natural gas and electricity, is extended and shall continue in force and effect after October 1, 1979, and until abolished by the city council.
(1988 Code, ch. 1, sec. 10.00; Ordinance 1978-27, adopted 8/14/78; 2010 Code, sec. 40-184)
(a) 
A tax is hereby authorized on all telecommunications services sold within the city. 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.
(b) 
The application of the exemption provided for in V.T.C.A., Tax Code section 321.210(a) is hereby repealed by the city as authorized by subsection (b) of that section.
(c) 
The rate of 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.
(d) 
The city secretary shall forward to the comptroller of the state by United States Postal Service, registered or certified, a copy of this ordinance along with a copy of the minutes of the city council’s vote and discussion of this ordinance.
(e) 
This section shall become effective as of October 1, 1987.
(f) 
The tax provided for herein 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, charter provision, statute, or, without limitation be the foregoing enumeration, otherwise payable by any provider of telecommunications service; it is the express intent hereof that all such obligations and impositions of every kind and nature shall remain in full force and effect without reduction or limitation hereby.
(1988 Code, ch. 1, sec. 11.00; Ordinance 1987-14, adopted 6/23/87; 2010 Code, sec. 40-185)