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 administrator-secretary.
(Ordinance adopting 2024 Code)
(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 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.
(b) 
The application of the exemption provided for in V.T.C.A., Tax Code section 321.210 is hereby repealed by the city as authorized by subsection (b) thereof.
(c) 
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 legislature of the state.
(d) 
The city administrator-secretary shall forward to the comptroller of the state by United States registered or certified mail a copy of this ordinance along with a copy of the minutes of the city council's vote and discussion on the ordinance.
(e) 
This section shall become effective as of October 1, 1987.
(Ordinance 1093 adopted 4/13/1987; 1994 Code, sec. 1.402; Ordinance adopting 2024 Code)
The city 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, use, storage, or other consumption of gas and electricity for residential use, as authorized by section 6 of House Bill No. 1, Acts 1978.
(Ordinance 955-B adopted 3/6/1979; 1994 Code, sec. 1.404; Ordinance adopting 2024 Code)