[1]
Editor's note–At a special election held December 14,
1968, pursuant to Ordinance 320, enacted October 22, 1968, the qualified
voters of the city approved the adoption of a one-percent (1%) local
sales and use tax within the city, effective April 1, 1969.
The city, by majority vote of the membership of its governing
body, hereby votes to continue the taxes authorized by the local Sales
and Use Tax Act (article 1066c, Vernon’s Texas Civil Statutes)
on the receipts from the sale, production, distribution, lease, or
rental of, and use, storage, or other consumption of gas and electricity
for residential use, effective October 1, 1979, as authorized by section
6 of House Bill No. 1, Acts 1978, 65th Legislature, Second Called
Session.
(Ordinance 352 adopted 4/24/79)
(a)
All action concerning the submission of the proposition to the voters
of the city having been taken and the tax authorized by section 4B
of the Development Corporation Act of 1979, V.A.T.C.S., article 5190.6
(the “act”), having been approved by the voters of the
city as stated in the recitals in Ordinance 465, the city council
does hereby authorize the levy of a sales and use tax (the “tax”)
within the city for the benefit of a corporation at a rate of one-half
of one percent of the sale of items at retail and an excise tax at
the same rate on the use, storage, or other consumption within the
city of tangible personal property purchased, leased, or rented from
a retailer during such time as the tax is effective within the city.
(b)
The tax shall be administered, collected, and remitted in accordance
with the act and, to the extent not inconsistent with the act, in
accordance with chapter 321, Texas Tax Code, as amended.
(c)
The effective date of the tax within the city shall be January 1,
1996, unless the comptroller of public accounts notifies the city
in accordance with the act that more time is needed to implement the
tax, in which event the tax shall be effective in accordance with
the instructions of the comptroller.
(Ordinance 465 adopted 9/26/95)
(a)
All action concerning the submission of the proposition to the voters
of the city having been taken and the tax authorized by the Crime
Control and Prevention District Act (“the act”) having
been approved by the voters of the city as stated in the recitals
in Ordinance 485, the city council does hereby adopt and levy a sales
and use tax at a rate of one-half of one percent on the sale of items
at retail within the city and an excise tax at the same rate on the
use, storage, or other consumption within the city of tangible personal
property purchased, leased, or rented from a retailer during such
time as the tax is effective within the city (hereinafter collectively
referred to as the “tax”). The tax shall be used for financing
the operation of the city crime control and prevention district.
(b)
The tax shall be administered, collected, and remitted in accordance
with the act and, to the extent not inconsistent with the act, in
accordance with chapter 323, Texas Tax Code, as amended.
(c)
The effective date of the tax within the city shall be January 1,
1997, unless the comptroller of public accounts notifies the city
in accordance with the act that more time is needed to implement the
tax, in which event the tax shall be effective in accordance with
the instructions of the comptroller.
(Ordinance 485 adopted 9/10/96)
(a)
The tax exemption that otherwise is applicable to telecommunications
services is herewith repealed and 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 devices
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 communications is billed. The repeal of
the telecommunications tax exemption shall become effective as soon
as permitted by law.
(b)
The rate of the tax imposed by this order 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.
(Ordinance 486 adopted 9/10/96)
