(a) 
There was held in the City of Richland Hills, Texas, on May 7, 2022, an election at which there was submitted to the duly qualified voters of the City of Richland Hills, Texas, for their action and vote a proposition on whether the local sales and use tax at the rate of three-eighths of one percent to continue providing revenue for the maintenance and repair of streets. The tax expires on the fourth anniversary of the date of this election unless the imposition of the tax is reauthorized.
(b) 
An election described above was duly called and notice thereof given in accordance with the law; the said election was held in the manner required by law; that only duly qualified voters of the City of Richland Hills, Texas, voted at said election; that due returns of said election have been made by the proper officers; that votes cast at said election on the proposed proposition were as follows:
Proposition A
"The reauthorization of the local sales and use tax in the City of Richland Hills, Texas at the rate of three-eighths of one percent (⅜ of 1%) to continue providing revenue for maintenance and repair of municipal streets. The tax expires on the fourth (4th ) anniversary of the date of this election unless the imposition of the tax is reauthorized."
The proposition was approved by a difference of 415 and was therefore approved by the voters of the City of Richland Hills, Texas.
(c) 
Pursuant to V.T.C.A., Tax Code § 321.405 requiring the governing body of the municipality to declare the results in which the voters approve the adoption, change in rate, or abolition of a tax authorized by V.T.C.A., Tax Code ch. 321, the City Council of the City of Richland Hills, Texas, canvassed the results of the election on May 18, 2022.
(d) 
The City of Richland Hills approves and accepts the results of the special election for a proposition on whether the local sales and use tax at the rate of three-eighths of one percent to continue providing revenue for the maintenance and repair of streets and as set forth in the election returns sheet attached [to Ord. No. 1450-22 ] as Exhibit A, as determined by the majority vote of the qualified voters of the City of Richland Hills, Texas.
(e) 
The city secretary is hereby authorized and directed to make the appropriate entries of information appearing in the tabulation of precinct results shown in Exhibit A attached hereto in the election register maintained by the city in accordance with provisions of V.T.C.A., Election Code § 67.006.
(f) 
The city manager, city secretary, and city attorney are hereby authorized and instructed to take all actions necessary to give effect to this ordinance and the election, as provided by law.
[Code 1984, ch. 1, § 3(A); Ord. No. 1450-22, §§ 1—4, 5-18-2022]
The city council by majority vote hereby votes to retain the taxes authorized by the Local Sales and Use Tax Act (Vernon's Ann. Civ. St. art. 1066c) 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 V.T.C.A., Tax Code § 321.105.
[Code 1984, ch. 1, § 3(B)]
(a) 
A tax is hereby authorized on all telecommunications services sold within the city. For purposes of this section, the sale of telecommunications services is consummated at the location of the telephone or other communication 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 application of the exemption provided for in V.T.C.A., Tax Code § 321.210 is hereby repealed.
(c) 
The rate of tax imposed by this subsection 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.
(d) 
The city secretary shall forward to the comptroller of public accounts of the state, by certified mail, return receipt requested, a certified copy of this subsection along with a copy of the minutes of the city council's vote and discussion on this section.
(e) 
This section shall become effective as of January 1, 1989.
(f) 
This section shall be and it is hereby declared to be cumulative of all other ordinances of the city, and this section shall not operate to repeal or affect any of such other ordinances. The tax provided for hereunder shall not serve as an offset to, be in lieu of, or in any way reduce any amount payable to the city pursuant to any franchise, street use ordinance, charter provision, statute or, without limitation by the foregoing enumeration, otherwise payable by any provider of telecommunications service; it being the express intent hereof that all such obligations, impositions and agreements of every kind and nature shall remain in full force and effect without reduction or limitation hereby.
[Code 1984, ch. 1, § 3(C)]