A local sales tax of one percent (1%) as provided for in the
Municipal Sales and Use Tax Act (V.T.C.A., Tax Code, ch. 321) has
been adopted by the voters of the city as a result of an election
held for that purpose on April 4, 1970.
(1986 Code, ch. 1, sec. 6(A); 1993
Code, sec. 1.1202(a))
The city, by majority 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, ch. 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 V.T.C.A.,
Tax Code, section 151.317.
(1986 Code, ch. 1, sec. 6(B); 1993
Code, sec. 1.1202(b))
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
telecommunications 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. The rate of 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 state legislature. The city secretary shall
forward to the comptroller of the state by United States registered
mail a copy of this section along with a copy of the minutes of the
city council’s vote and discussion of this section. This section
shall become effective as of October 1, 1987.
(1986 Code, ch. 1, sec. 6(C); 1993
Code, sec. 1.1202(c))
(a)
Pursuant to the authority granted in House Bill 79 enacted by Special
Session of the Texas Legislature in 1986, the adoption of a one-half
of one percent (1/2%) sales tax as provided by House Bill 79 is hereby
authorized.
(b)
The adoption and collection of the one-half percent (1/2%) sales
tax is to be used to reduce property taxes.
(c)
The referendum was passed by the registered voters of the city on
April 4, 1987.
(1986 Code, ch. 1, sec. 6(D); 1993
Code, sec. 1.1202(d))
