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 Code)
The city, by majority vote of its governing body, hereby votes to retain the taxes authorized by the Municipal 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.
(Ordinance 87-78 adopted 9/5/78)
(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.
(Ordinance 141-87 adopted 8/11/87)