Ordinances calling elections as well as those certifying election
results for the imposition of sales and use taxes are on file in the
office of the city secretary.
(Ordinance adopting Code)
(a)
The term “telecommunications services,” as used in this
section, means the electronic or electrical transmission, conveyance,
routing, or reception of sounds, signals, data or information utilizing
wire, cable, radio waves, microwaves, satellites, fiber optic, or
any other method now in existence or that may be devised, including,
but not limited to, long distance telephone service. The storage of
data or information for subsequent retrieval or the processing or
reception and processing of data or information intended to change
its form or content are not included in “telecommunications
services.”
(b)
Pursuant to section 321.210 of the Texas Tax Code, the city hereby
repeals the local sales and use tax exemption on telecommunications
services.
(Ordinance 050514-01 adopted 6/3/2014)
