In accordance with chapter 321 of the Tax Code, a local sales
and use tax of one percent (1%) has been adopted and is now imposed
by the voters of the city as a result of an election held on June
3, 1972, as called by an ordinance adopted May 9, 1972.
(2001 Code, sec. 11.201)
The city, by majority vote of its governing body, hereby votes
to exempt from the taxes authorized by the Local Sales and Use Tax
Act (V.T.C.A., Tax Code, chapter 321) 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.
(2001 Code, sec. 11.202)
At a special election held on May 6, 2017, the majority of qualified
voters approved the abolition of the current one-half (1/2) of one
percent sales and use tax allocated for property tax relief; and the
adoption of a Local Government Code section 505.251 sales and use
tax of one-half (1/2) of one percent to provide revenue for economic
development.
(Ordinance 2017.3.1 adopted 3/14/17)
