The city, by majority vote of its governing body, hereby votes to retain the taxes authorized by the Local Sales and Use Tax Act (V.T.C.A., Tax Code, chapter 321) 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.
(1993 Code, sec. 1.303)
(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 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.
(c)
The city administrator shall forward to the comptroller of the state
by United States Registered Mail a copy of this section along with
a copy of the minutes of the city council’s vote and discussion
on this section.
(d)
This section shall become effective as of November 10, 2005.
(Ordinance 240, sec. 1, adopted 11/10/05)
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 administrator.
(Ordinance adopting Code)
