The city council officially finds, determines and declares the result of an election held on December 27, 1967, to be that said proposition so submitted has received a favorable majority of votes and that a one percent (1%) local sales and use tax within the city is hereby imposed.
(Ordinance 219 adopted 12/27/1967; 1996 Code, sec. 6-2)
Ordinances calling elections as well as those certifying election results for the imposition of sales and use taxes are on file in the offices of the city.
(Ordinance adopting 2023 Code)
The 1% local sales and use tax on the sale, production, distribution, lease or rental of and the use, storage, or other consumption of gas and electricity for residential use shall continue to be imposed in the city and shall not be exempted effective October 1, 1979 as otherwise provided by section 4A, article 1066c, Revised Civil Statutes of Texas.[1]
(Ordinance 516 adopted 2/12/1979; 1996 Code, sec. 6-3)
[1]
Editor's note—See now Municipal Sales and Use Tax Act (V.T.C.A., Tax Code, chapter 321) (e.g., V.T.C.A., Tax Code section 321.105).
(a) 
Authority to levy. A tax is hereby authorized and imposed on all receipts from the sale of telecommunications services within the city, as is provided for by state law. 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) 
Rate of tax. 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 legislature of the xtate.
(c) 
Notice to comptroller. The city secretary/manager shall forward to the comptroller of the state by certified or registered mail a copy of this section along with a copy of the minutes of the city council's vote and discussion regarding this section.
(Ordinance 1535 adopted 5/7/2024)