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 secretary.
(Ordinance adopting 2021 Code)
The imposition of the one percent (1%) city sales tax on residential
use of gas and electricity is hereby continued.
(1987 Code, ch. 1, sec. 5B; 2004
Code, sec. 11.202)
(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 application of the exemption provided for in V.T.C.A., Tax Code,
section 321.210(a), V.A.T.C.S. is hereby repealed by the city as authorized
by V.T.C.A., Tax Code, section 321.210(b) thereof.
(c)
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)
The city manager or his/her designee shall forward to the comptroller
of the state by United States registered or certified mail a copy
of this ordinance along with a copy of the minutes of the city council’s
vote and discussion on this ordinance.
(e)
This section shall become effective as of October 1, 1987.
(1987 Code, ch. 1, sec. 5C; Ordinance 707 adopted 6/10/03; 2004 Code, sec. 11.203; Ordinance adopting
2021 Code)
