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 2018 Code)
(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The application of the exemption provided for in Texas Tax Code, section 321.210 is repealed by the city.
(c)
The rate of the 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 Mail a copy of this ordinance along with a copy of the minutes of the city council’s vote and discussion on this section.
(e)
The tax provided for in this section 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 services; it being the express intent of this section that all such obligations, impositions and agreements of every kind and nature shall remain in full force and effect without reduction or limitation hereby.
(f)
Any person who violates any provision of this section may be enjoined by a suit filed in the name of the city in a court of competent jurisdiction.
(Ordinance 2019-05-01 adopted 5/21/19)