(A) The application of the telecommunications sales and use tax exemption created by Texas Tax Code Section 321.210 is hereby repealed.
(B) A tax is hereby authorized on all telecommunication services sold within the city. For purposes of this section, the sale of telecommunications services is consummated at the location of the telephones or other telecommunications device from which the call or other communications 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.
(C) 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 of Texas.
(D) The City Secretary shall forward to the Comptroller of the State of Texas by United States certified or registered mail a copy of this ordinance along with a copy of the minutes of the City Council's vote and discussion on this ordinance.
(E) The repeal of the exemption and the imposition of the tax shall become effective on January 1, 2018.
(Ord. O-17-838, passed 7-17-17)