(a)
The tax heretofore imposed by the city on July 19, 1969 pursuant to the provision of the Local Sales and Use Tax Act 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.
(c)
The city secretary is hereby directed to transmit, on or before April 1, 1979, a certified copy of this section by registered or certified mail to the Comptroller of Public Accounts of the State of Texas.
(d)
The exemption from taxes imposed under the authority of Article 1066c, Vernon's Revised Civil Statutes of the State of Texas, known as the Local Sales and Use Tax Act, on the receipts from the sale within the City of DeSoto of telecommunications service be, and the same is hereby repealed. For the purpose of this subsection, "telecommunications services" means the electronic or electrical transmission, conveyance, routing, or reception of sounds, signals, data or information utilizing wires, cable, radio waves, microwaves, satellites, fiber optics, or any other method now in existence or that may be devised, and shall include all such services which but for the exemption repealed hereby, would be taxable by the City of DeSoto under provisions of Article 1066c. The city secretary is directed to forward to the Comptroller of Public Accounts of the State of Texas, by certified mail, return receipt requested, a certified copy of this subsection.
(1995 Code of Ordinances, Chapter 1, Article 1.600, Section 1.601)