(A) A tax is hereby authorized on all telecommunications services sold within the city. For the purposes of this section, the sale of telecommunications service is consummated at the location of the telephone or other telecommunication 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, Attn: Shirley Kaatz, PO Box 13528, Capitol Station, Austin, TX 78711-3528 by United States Registered Mail a copy of this section along with a copy of the minutes of the City Council’s vote and discussion on this section.
(Ord. O-2008-003, passed 1-8-08)