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 city clerk.
(Ordinance adopting Code)
(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 of other communication is billed.
(b)
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.
(Ordinance 0026 adopted 8/14/90)
In compliance with the Texas Tax Code, section 11.252, the city hereby will collect taxes on all leased vehicles, as allowed by section 11.252 of the Texas Tax Code, and the city council is hereby authorized to enforce collection of same against all property subject to taxation and the owners thereof as provided by law.
(Ordinance 0098 adopted 12/11/01)