(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(b) The application of the exemption provided for in V.T.C.A., Tax Code, § 321.210, is hereby repealed by the city, as authorized by § 321.210(b) thereof.
(c) 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 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 this section with a copy of the minutes of the City Council's vote and discussion of this section.
(e) The tax provided for herein 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, 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 and impositions of every kind and nature shall remain in full force and effect without reduction or limitation hereby.
Editor's note:
State law reference-Authority to impose tax on telecommunications services is found in V.T.C.A., Tax Code, § 321.210.