The city does hereby impose a gross receipts tax on the conduct
of bingo games conducted within the city pursuant to the provisions
of the Bingo Enabling Act of the state.
(Ordinance adopted 9/20/1983; Ordinance adopting Code)
(a) Levy.
There is hereby levied and shall be collected
a monthly occupation tax in the amount allowed by V.T.C.A., Occupations
Code, section 2153.451 upon every owner, manager or exhibitor of each
coin-operated machine as defined by V.T.C.A., Occupations Code, section
2153.002.
(b) Permit.
A permit from the chief of police must be obtained
each month for each machine and must be attached or annexed thereto.
Each permit shall be valid for thirty days and cannot be transferred
to another machine. A new permit must be obtained each thirty days.
(c) Penalty.
Every person, firm or corporation violating any provision of this section shall be deemed guilty of a misdemeanor and upon conviction thereof fined in accordance with section
1.01.009 of this code.
(Ordinance adopted 4/17/1935; Ordinance adopting Code)
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 adopted 2/20/1979)
(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 rate
imposed by the city for all local sales and use taxes as authorized
by the legislature of the state.
(c) The city secretary shall forward to the state comptroller by United
States registered mail a copy of this ordinance along with a copy
of the city council’s vote and discussion of this ordinance.
(d) This section shall become effective September 1, 2011.
(Ordinance 110802A, adopted 8/2/2011)