(a) 
Authorization of tax; determination of where sale is consummated.
A tax is 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) 
Repeal of exemption.
The application of the exemption provided for in Texas Tax Code, section 321.210, is repealed by the city as authorized by Texas Tax Code, section 321.210.
(c) 
Rate of tax.
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) 
Cumulative effect.
This section is declared to be cumulative of all other ordinances of the city, and this section shall not operate to repeal or affect any of such other ordinances. The tax provided for hereunder 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, charter provision, or 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, impositions, and agreements of every kind and nature shall remain in full force and effect without reduction or limitation hereby.
(e) 
Liberal construction.
This section is to be liberally construed to achieve its remedial purposes.
(Ordinance 87-495 adopted 6/23/87; 1994 Code, sec. 110.03)
The city council votes to retain the taxes authorized by the Local Sales and Use Act, Texas Tax Code, section 321.001 et seq., on 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, as authorized by section 6 of House Bill No. 1, Acts 1978, 65th Legislature, Second Called Session.
(Ordinance 390 adopted 2/27/79; 1994 Code, sec. 110.04)