City of Giddings, TX ARTICLE 11.02 SALES AND USE TAXES

§ 11.02.001 Tax on consumption of gas and electricity for residential use.

The city council continues the taxes authorized by the Municipal Sales and Use Tax Act, Tex. Tax Code section 321.001 et seq., on the receipts from the sale, production, distribution, lease, or rental of and use, storage, or other consumption of gas and electricity for residential use.

(1999 Code, sec. 33.02)

§ 11.02.002 Telecommunications services tax.

(a) 

Authority to levy.

A tax is hereby authorized and imposed on all receipts from the sale of telecommunications services within the city, as provided by state law. 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) 

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 896 adopted 10/28/2024)