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 2015 Code)
The city, by majority vote of its governing body, hereby votes
to retain the taxes authorized by the Local Sales and Use Tax Act
(sections 321.001–321.509, Tax Code, V.T.C.A.) 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 adopted 3/13/79; Ordinance adopting 1982 Code; 1982 Code,
ch. 1, sec. 19(B))
(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
telecommunication device from which the call or other communications
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 sales and use taxes as
authorized by the legislature of the state.
(c)
City secretary shall forward the Comptroller of the State of Texas
by United States Registered Mail a copy of this ordinance along with
a copy of the minutes of the city council’s vote and discussion
on this section.
(Ordinance 388 adopted 5/14/19)
