(A) A tax is hereby authorized on all telecommunications services sold within the municipality. 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 Tex. Tax Code § 321.210 is hereby repealed by the municipality, as authorized by Tex. Tax Code § 321.210(b).
(C) The rate of tax imposed by this section shall be the same as the rate imposed by the municipality for all other local sales and use taxes as authorized by the legislature of the state.
(D) The Municipal Secretary shall forward to the Comptroller of the state by registered or certified mail a copy of this section with a copy of the minutes of the 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 municipality 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.
Statutory reference:
Authority to impose tax on telecommunications services, see Tex. Tax Code § 321.210