(a) 
In accordance with the election held February 18, 1969, a local sales and use tax in the amount of 1% is hereby imposed.
(b) 
In accordance with the election held May 7, 1994, an additional sales and use tax at a rate of one-half of one percent to be used to reduce the property tax rate [is imposed].
(1997 Code, sec. 38.70)
(a) 
The tax heretofore imposed by the city pursuant to the provisions of the Local Sales and Use Tax Act, being Texas Tax Code section 321.001 et seq., is hereby continued on the sale, production, distribution, lease or rental of and the use, storage or other consumption of gas and electricity for residential use.
(b) 
The sale, production, distribution, lease or rental of and the use, storage or other consumption of gas and electricity for residential use shall not be exempt from the tax imposed by the city under the Local Sales and Use Tax Act, being Texas Tax Code section 321.001 et seq.
(1984 Code, secs. 7-1, 7-2; Ordinance 306 adopted 8/22/1978; 1997 Code, secs. 38.35, 38.36)