A tax is authorized on all telecommunications services sold
within the city. For the purpose of this article, 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.
(1992 Code, sec. 1.1101)
The application of the exemption provided for in section 321.210
of the Texas Tax Code is hereby repealed by the city, as authorized
by section 321.210 thereof.
(1992 Code, sec. 1.1102)
The rate of tax imposed by this article 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.
(1992 Code, sec. 1.1103)
