(a)
A tax is 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section 321.210(a) is repealed by the city as authorized by V.T.C.A.,
Tax Code section 321.210(b).
(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 state legislature.
(d)
This section shall be cumulative of all other ordinances of the city,
and this section shall not operate to repeal or affect any of such
other ordinances. The tax provided for under this section shall not
serve as an offset to, be in lieu of, or in any way reduce any amount
payable to the city pursuant to any franchise, street use ordinance,
charter provision, or statute, or, without limitation by the foregoing
enumeration, otherwise payable by any provider of telecommunications
service, it being the express intent of this section that all such
obligations, impositions and agreements of every kind and nature shall
remain in full force and effect without reduction or limitation by
this section.
(e)
This section shall be liberally construed to achieve its remedial
purposes.
(Ordinance 4-87, secs. 1(a)–(c),
2, 4, adopted 6/16/1987; 1999
Code, sec. 86-31)
The city, by majority vote of the city council, votes to exempt
from the taxes authorized by the Municipal Sales and Use Tax Act (V.T.C.A.,
Tax Code ch. 321) 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 V.T.C.A., Tax
Code section 321.105.
(Ordinance 8-78 adopted 8/22/1978; 1999 Code, sec. 86-32)
