(A) A tax is hereby authorized on all telecommunications services sold within the Town of Lakeside, Texas. 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 tax imposed by this section shall be the same as the rate imposed by the Town of Lakeside, Texas, for all other local sales and use taxes as authorized by the legislature of the State of Texas.
(C) The Town Secretary shall forward to the Comptroller of the State of Texas, by United States registered or certified mail, a copy of this section along with a copy of the minutes of the City Council’s vote and discussion on this section.
(D) This section shall become effective as of 10-1-1987.
(E) This section is to be liberally construed to achieve its remedial purposes.
(Ord. 113, passed 7-2-1987)