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)
(a) 
There is hereby adopted an additional sales and use tax within the city at the rate of one-half (1/2) of one (1) percent, as authorized by Vernon’s Ann. Civ. St. art. 5190.6, sec. 4B (the Development Corporation Act of 1979), as amended, with the proceeds thereof to be used and applied to the purposes authorized by the act.
(b) 
The additional sales and use tax shall take effect on October 1, 1996, in accordance with V.T.C.A., Tax Code section 321.102.
(1990 Code, sec. 22-83)
(a) 
Purpose.
The purpose of this section is to repeal the local sales and use tax exemption on telecommunication services within the city to increase the revenues for the city’s general fund.
(b) 
Definition.
As used in this section, the following terms shall have the meaning respectively assigned to them in this subsection:
Telecommunications services.
The electronic or electrical transmission, conveyance, routing or reception of sounds, signals, data or other information utilizing wire, cable, radio waves, microwaves, satellites, fiber optic or any other method now in existence or that may be devised, including but not limited to long distance telephone service or optic transmission/reception. The storage of data or information, subsequent retrieval or the processing and reception and processing of data or information intended to change its form or content are not included in “telecommunications services.”
(c) 
Repeal of exemption.
The local sales and use tax exemption on telecommunications services is hereby repealed in the city.
(Ordinance 2008-512 adopted 1/20/09)
The city, by majority vote of its governing body, hereby votes to continue the taxes authorized by the Local Sales and Use Tax Act (V.T.C.A., Tax Code section 321.101 et seq.) 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 such act.
(1990 Code, sec. 22-82)