A local sales tax of one percent (1%) was adopted by the voters of the town and placed in effect beginning with the fourth calendar quarter of 1979.
(Ordinance 108 adopted 4/12/79; 1987 Code, ch. 1, sec. 14(A))
The town, by unanimous vote of its governing body, hereby votes to retain 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 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, effective October 1, 1979.
(Ordinance 108 adopted 4/12/79; 1987 Code, ch. 1, sec. 14(B))
The town hereby repeals the application of the exemption on sales tax for telecommunications services as provided for in V.T.C.A., Tax Code, section 321.210, effective October 1, 1987. 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 town pursuant to any franchise, street use ordinance, 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.
(Ordinance 194 adopted 10/9/86; 1987 Code, ch. 1, sec. 14(C))