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 2024 Code)
A tax is authorized on all telecommunication services sold within the city. For purposes of this section, the sale of telecommunication 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, and shall include the following services:
(1)
Metropolitan service.
(2)
Trunks-flat rate PBX (does not include hotel motel trunks).
(3)
Multi-line (rotary).
(4)
Customer calling features.
(5)
Touchtone.
(6)
Private line (local and toll).
(7)
WATS.
(8)
Mobile.
(9)
Intrastate toll (including non-sent paid coin).
(10)
Mileage.
(11)
Directory assistance (information, interrupt, busy verify).
(12)
Sale of semi-public coin booths.
(13)
Reach Out Texas (evening, night, and weekend calls).
(14)
CCS Plus usage.
(15)
976 usage.
(16)
Mobile channel usage.
(17)
Private coin usage.
(18)
CABS special access (private line).
(19)
Sale of directories.
(20)
MOOSA: Mechanized out of service adjustments (if service being adjusted is subject to sales tax).
(21)
Foreign exchange (FX) usage.
(22)
List services.
(23)
Toll and WATS studies.
(24)
Joint user service.
(25)
City gross receipts tax (if the service being billed is subject to the sales tax).
(26)
Service connection move and change charges for intrastate services.
(Ordinance 87-2 adopted 7/27/1987; 1989 Code, sec. 18.201)