The city hereby provides for participation in the Yoakum County Central Appraisal District. The appraisal district shall be authorized to perform all appraisal functions required under the State Property Tax Code. The city shall perform all collection functions. Property tax administration shall be in accordance with the State Property Tax Code subject to the local options permitted under said code as provided herein.
(1989 Code of Ordinances, Chapter 1, Section 8A)
The goods in transit, as defined Tex. Tax Code 11.253(a)(2), as amended by House Bill 621, enacted by the 80th Texas Legislature in regular session, shall remain subject to taxation by the city.
(Ordinance 184-07 adopted 9/24/07)
(Ordinance 161-04 adopted 2/9/04; Resolution adopted 5/24/04)
The city adopts a sales and use tax of one half (1/2) percent as provided for in the Local Sales and Use Tax Act (Section 321.101, V.T.C.A. Tax Code) by election on May 15, 2004.
[1]
Editor's note-Local options to extend the sales tax to include the residential use of gas and electricity and telecommunications services have not been adopted by the city.