(A) A tax is hereby authorized on all telecommunications services sold within the city. For purposes of this subchapter, 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(B) The application of the exemption provided for in Article 1066 C, Section 4B (a), V.T.C.S. is hereby repealed by the city as authorized by Section 4B(b) thereof.
(C) The rate of tax imposed by this subchapter 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 of Texas.
(D) The City Secretary shall forward to the Comptroller of the State of Texas by United States Registered or Certified Mail a copy of ordinance 438 along with a copy of the minutes of the City Council's vote and discussion on that ordinance.
(E) This section shall become effective as of October 1, 1987.
(Ord. 438, passed 5-18-87)