A tax is hereby authorized pursuant to section 321.203(g) (consummation
of sale) of the Texas Tax Code 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.
(Ordinance 2012-25 adopted 11/12/12)
The application of the exemption provided for in section 321.210
(telecommunications exception) of the Texas Tax Code is hereby repealed
by the city, effective on the date permitted by law.
(Ordinance 2012-25 adopted 11/12/12)
The rate of tax imposed by this section is the same as the rate
imposed by the city for all other local sales and use taxes as authorized
by state law.
(Ordinance 2012-25 adopted 11/12/12)
The city secretary shall forward to the comptroller of the state
by United States registered or certified mail a copy of this article
along with a copy of the minutes of the city council’s vote
and discussion on this article.
(Ordinance 2012-25 adopted 11/12/12)
