The majority of the qualified voters of the city having voted for the adoption of a local sales and use tax, the tax is hereby imposed in the city and shall become effective as provided by state law. The city secretary is hereby instructed to forward to the state comptroller of public accounts, by registered or certified mail, a certified copy of the ordinance codified in this section and a map of this city clearly showing the boundaries thereof.
Editor’s note–The voters, at an election held on August 8, 1987, adopted an additional one-half of one percent local sales and use tax within the city to be used to reduce the property tax.
(2000 Code, sec. 23-3)
The city council, by majority vote of its governing body, hereby votes to retain the taxes authorized by the local sales and use tax (Tex. Tax Code, section 321.001 et seq.) 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.
(2000 Code, sec. 23-4)
(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The application of the exemption provided for in V.T.C.A., Tax Code, section 321.210, is hereby repealed by the city as authorized by Tax Code, section 321.210(b) thereof.
(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 registered or certified mail a copy of the ordinance codified in this section along with a copy of the minutes of the city council’s vote and discussion on such ordinance.
(e) 
This section shall become effective as of October 1, 1987.
(2000 Code, sec. 23-41)
This division shall be and is hereby declared to be cumulative of all other ordinances of the city, and this division shall not operate to repeal or affect any of such other ordinances. The tax provided for hereunder 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, or remuneration 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 nature shall remain in full force and effect without reduction or limitation hereby.
(2000 Code, sec. 23-42)