The assessment year for tax purposes of the city shall begin on the 1st day of January of each calendar year.
(1995 Code, sec. 18-22)
The city elects to tax that tangible personal property described in article VIII, section 1-j, subsection (a), Texas Constitution, and section 11.251, Texas Property Tax Code, which would otherwise be exempt.
(1995 Code, sec. 18-3)
Under provisions of the Texas Property Tax Code, section 11.14(a), the city hereby exempts “travel trailers” from ad valorem (property) tax assessment. Pursuant to the Tax Code, owners of travel trailers must apply for exemption at the appraisal district office on an annual basis.
(Ordinance 413 adopted 2/19/02)
The city chooses not to exempt leased motor vehicles and will assess and levy ad valorem taxes on said vehicles as authorized by Texas Tax Code, section 11.252.
(Ordinance 405 adopted 12/18/01)
City taxes levied by the governing body of the city each year shall become due on the first day of October of the year for which the levy is made and may be paid up to and including the following January 31st, without penalty, but if not so paid such taxes shall become delinquent on the following day, February 1st, and the following penalty shall be payable thereon: if paid during the month of February, one percent (1%); during the month of March, two percent (2%); April, three percent (3%); May, four percent (4%); June, five percent (5%); and on and after the first day of July, eight percent (8%). Such unpaid taxes shall bear interest at the rate of six percent (6%) per annum from the date of their delinquency.
(1995 Code, sec. 18-24)
The goods-in-transit, as defined by 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 488 adopted 8/21/07)
The majority of the qualified voters having voted 122 for and 59 against the adoption of the local sales and use tax, the said tax is hereby imposed in the city.
(1995 Code, sec. 18-1)
The city, by majority vote of the membership of its governing body, votes to continue 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 use, storage, or other consumption of gas and electricity for residential use, effective October 1, 1979, as authorized by section 6 of House Bill No. 1, Acts 1978, 65th Legislature, Second Called Session.
(1995 Code, sec. 18-2; Ordinance adopting Code)
(a) 
A tax is hereby authorized on all telecommunications services sold within the city. For the purposes of this section, the sale of telecommunications services is consummated at the location of the telephone or other telecommunication 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 as the rate imposed by the city, for all other local sales and use taxes as authorized by the legislature of the state.
(Ordinance 489 adopted 10/16/07)