A one percent (1%) local sales and use tax was adopted by the
voters of the city at an election held on June 22, 1971.
(Ordinance adopting 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 (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 35 adopted 8/28/79)
There shall be and is hereby adopted and levied a sales and use tax within the city for the benefit of the economic development corporation at a rate of one-half of one percent on the sales of items at retail and a use tax at the same rate on the use, storage or other consumption within the city of tangible personal property purchased, leased or rented from a retailer during such time as such tax is effective within the city. Such tax shall be imposed, computed, administered, collected and remitted in accordance with V.T.C.A., Tax Code chapter 321, except as inconsistent with section 4B of the Act (Vernon’s Ann. Civil St., article 5190.6). The effective date of the tax adopted and levied by this section and imposed by section 4B of the Act is July 1, 1999, which is the first day the tax may be imposed after complying with the requirements of the Act and the Tax Code.
Editor’s note–The tax adopted by the
above section was approved at an election held on January 16, 1999.
(Ordinance 127, sec. 3, adopted 5/27/99)
