The city council by majority vote of its governing body, hereby votes to retain the taxes authorized by the Local Sales and Use Tax Act, V.T.C.A., Tax Code § 321.001 et seq., on the receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption of gas and electricity for residential use, as authorized by V.T.C.A., Tax Code § 321.105.
(Ordinance 92-A, § 1, adopted 2/20/1979)
(a) 
A tax is hereby authorized on all telecommunications services sold within the city. For purposes of this section, the sale of communications 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The application of the exemption provided for in V.T.C.A., Tax Code § 321.210 is hereby repealed by the city as authorized by V.T.C.A., Tax Code § 321.210(a)(b).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 legislature of the state.
(Ordinance 227, § 1, adopted 3/15/1988)