The majority of the qualified voters having voted for the adoption of a local sales and use tax, such tax is hereby imposed in the city and shall become effective as provided by law.
(1998 Code, § 114-31)
Editor’s note:
On 12-12-1975, at an election held pursuant to Ord. 75-26, enacted 10-15-1975, the proposition “For adoption of a one per cent (1%) local sales and use tax within the city” was approved by the voters. On 1-16-1993, at a duly-held election, enacted 10-1-1993, the proposition to increase the sales tax by $0.005 for economic development and $0.005 for property tax reduction was approved by the voters.
Statutory reference:
Authorized, see Tex. Tax Code § 321.101