Pursuant to article 8, section 1-b(h) of the Texas Constitution and the Texas Tax Code, section 11.26 and 11.261, a person who is disabled or is sixty-five (65) years of age or older who has received a residential homestead exemption as authorized by state law, the total amount of ad valorem taxes imposed on that homestead by the town for such age group or disability as applicable, may not be increased from the date that such property is designated for such exemption after passage of this section and while it remains the residence homestead of that person or that persons spouse who is 65 years of age or older or disabled and received a residence homestead exemption on the homestead.
(Ordinance 19-009 adopted 8/12/19)
(a)
The application of the exemption provided by section 321.210 of the
Texas Tax Code from taxes on the receipts from the sale within the
town of telecommunications services is hereby repealed. A tax is hereby
authorized on all telecommunications services sold within the town.
For the 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 rate of the tax imposed by this section shall be the same as
the rate imposed by the town for all other local sales and use taxes
as authorized by the legislature of the state.
(c)
The town secretary shall forward to the comptroller of the state,
by United States registered mail, a copy of this ordinance along with
a copy of the minutes of the town council’s vote and discussion
on this ordinance.
(d)
This repeal provided by this section shall become effective July
1, 1988.
(2001 Code, sec. 1.802)
