[1]
Editor’s note – The one percent sales and use tax was adopted by referendum on 8/20/1969. A one-half percent sales and use tax for economic development was adopted on 8/8/1992. In addition, a one-half percent sales and use tax was adopted on 5/5/2001.
The city by a majority vote of the city council 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 739, § 1, adopted 3/12/1979)
(a) 
Imposed.
A tax is hereby authorized and imposed on all receipts from the sale of telecommunications services within the city as is provided for by V.T.C.A., Tax Code § 321.210. 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) 
Repeal of application of exemption.
The application of the exemption provided for in V.T.C.A., Tax Code § 321.210, is hereby repealed by the city as authorized by V.T.C.A., Tax Code § 321.210.
(c) 
Rate of tax.
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 1462, § 2, adopted 6/8/1987)