A local sales tax of one percent (1%) was adopted by the voters of the city at an election held on April 3, 1971, and the city, by majority vote of its governing body, on August 21, 1978, voted to retain the taxes authorized by the Local Sales and Use Tax Act 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.
(1987 Code, ch. 1, sec. 8A; 2001 Code, sec. 11.101)
The actions regarding the local sales tax outlined in section 11.03.001 above are hereby ratified and affirmed.
(1987 Code, ch. 1, sec. 8B; 2001 Code, sec. 11.102)
The city hereby adopts the additional one-half of one percent (1/2%) local sales and use tax authorized by H.B. 79, 69th Legislature, 3rd Called Session, within the city, to be used to reduce the property tax rate.
Editor’s note–This tax was authorized by a vote of the citizens of the city at an election held on April 4, 1987.
(1987 Code, ch. 1, sec. 8D; 2001 Code, sec. 11.103)