The majority of the qualified voters of the city having voted for the adoption of a local sales and use tax, the tax is hereby imposed in the city and shall become effective as provided by state law. The city secretary is hereby instructed to forward to the state comptroller of public accounts, by registered or certified mail, a certified copy of this section and a map of this city clearly showing the boundaries thereof.
(1976 Code, sec. 29-5; 1998 Code, sec. 118-31; 2013 Code, sec. 52-35)
There shall be and there is hereby levied a 0.50 percent sales and use tax imposed on the receipts from the sale at retail of taxable items within the city limits and additional impositions at the same rate of excise tax on the use, storage or other consumption within the city limits of tangible personal property purchased, leased, or rented from a retailer, for the purposes provided by Texas Tax Code section 321.001 et seq.
(1998 Code, sec. 118-32; Ordinance 901-950063-2900, sec. 1, adopted 2/7/95; 2013 Code, sec. 52-36)
The city chooses not to exempt leased vehicles and will assess and levy ad valorem taxes on said vehicles as authorized by Texas Tax Code section 11.252.
(1998 Code, sec. 118-33; Ordinance 2001110, sec. 1, adopted 12/18/01; 2013 Code, sec. 52-37)
(a) 
A tax is hereby authorized on all telecommunication services sold within the Forest Hill Crime Control and Prevention District. For purposes of this section, the sale of telecommunication 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 tax imposed by this section shall be the same as the rate imposed by the Forest Hill Crime Control and Prevention District for all other local sales and use taxes as authorized by the legislature of the state.
(c) 
The city secretary 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.
(1976 Code, sec. 29-20; 1998 Code, sec. 118-91; 2013 Code, sec. 52-97)