(a) A tax is hereby authorized on all telecommunications services sold within the city. 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) The rate of the 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.
(c) The city secretary shall forward to the comptroller of the state by United States Registered Mail a copy of this article along with a copy of the minutes of the city council's vote and discussion on this article. This section shall become effective as of October 1, 1987.
(Prior Code, § 7-4; Ord. of 6-29-1987)
State law reference(s)—Authority to remove telecommunications exemption, Texas Tax Code § 321.210.