(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The application of the exemption provided for in V.T.C.A., Tax Code § 321.210(a) is hereby repealed by the city as authorized by V.T.C.A., Tax Code § 321.210(b).
(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 state legislature.
(d) 
The city secretary shall forward to the state comptroller by United States registered or certified mail a copy of this section along with a copy of the minutes of the board of commissioners' vote and discussion on this section.
(e) 
This section shall become effective as of October 1, 1987.
(1966 Code, § 27-5)
(a) 
A tax is hereby authorized and imposed on all receipts from residential use of gas and electricity within the city, as is provided for by state law.
(b) 
The exemption provided for in § 321.105, Tax Code, V.A.T.C.S., is hereby vacated by the city as authorized by § 321.105 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 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 commission's vote on this section.
(e) 
This section shall be and is hereby declared to be cumulative of all other ordinances of the city, and this section shall not operate to repeal or affect any such other ordinances. 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 city pursuant to any franchise, street use, ordinance, charter provision, or statute or, without limitation by the foregoing enumeration, otherwise payable by any provider of gas or electricity within the city, 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.
Editor's note(s)—Ord. No. 2012-13, § II, adopted Feb. 27, 2012, enacted provisions which did not specify manner of inclusion. Hence, to facilitate indexing, said provisions have been codified herein as § 98-2.
(Ordinance 2012-13, § II, adopted 2/27/2012)