§ 98-1. Sales and use tax.

(a)

Residential gas and electricity. The city, by majority vote of the membership of its governing body, hereby votes to continue the taxes authorized by the Municipal Sales and Use Tax Act (V.T.C.A., Tax Code ch. 321) 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, effective October 1, 1979, as authorized by V.T.C.A., Tax Code § 321.105.

(b)

Telecommunications services.

(1)

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

(2)

The application of the exemption provided for in V.T.C.A., Tax Code § 321.210(a) is hereby repealed by the city as authorized by V.T.C.A., Tax Code § 321.210(b).

(3)

The rate of tax imposed by this subsection 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. The tax imposed by this subsection 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.

(Code 1982, § 29-1; Ord. No. 1090, § 1, 1-2-1979; Ord. No. 1729, § 2, 6-16-1987)