(a)
A tax
is hereby authorized on all telecommunications services sold within
the city. For purpose 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
is hereby repealed by the city as authorized by that section.
(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.
(Ordinance 87-221-5, § 1,
adopted 8/11/1987)
The tax provided 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,
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 87-221-5, § 2,
adopted 8/11/1987)
