The city hereby exempts from the taxes authorized by the Local
Sales and Use Tax Act (V.T.C.A., Tax Code, chapter 321) 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.
(2001 Code, sec. 35.50)
(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.
(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 this section
with a copy of the minutes of the city council’s vote and discussion
of this section.
(e) The tax provided for herein 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, statute, or without limitation
by the foregoing enumeration, otherwise payable by any provider of
telecommunications service, it being the express intent hereof that
all such obligations and impositions of every kind and nature shall
remain in full force and effect without reduction or limitation hereby.
(Ordinance 17-014 adopted 6/12/17)
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 secretary.
(Ordinance adopting Code)