eLaws | eCases | Texas Statutes | Texas Administrative Code | Texas Courts | Counties & Cities of Texas | Code of Federal Regulations | United States Code |
 Terrell
 Code of Ordinances
 CODE OF ORDINANCES
 Chapter 1. GENERAL PROVISIONS

  § 1-9. Local sales and use tax.  

Latest version.

  • (a)

    Local sales and use tax adopted. The local sales and use tax of one (1) percent as provided for in the Local Sales and Use Tax Act of 1967 (Article 1066c, Vernon's Texas Civil Statutes) as authorized by the 60th Legislature, Regular Session, has been adopted by the voters of the city as a result of an election held for that purpose on April 2, 1968.

    (b)

    Local sales and use tax on residential gas and electricity.

    (1)

    The governing body of the City of Terrell has adopted a tax before May 1, 1979, on the receipts from the sale, consumption and use of gas and electricity for residential use in accordance with Municipal Sales and Use Tax Act.

    (2)

    For purpose of this section, "residential use" shall be defined as in Section (R) of Article 20.04, Title 122A, Taxation-General, Revised Civil Statutes of Texas, 1925, as amended.

    (3)

    The tax on the receipts from the sale, consumption and use of gas and electricity for residential use is hereby reimposed beginning or after September 15, 1992, and the city secretary is directed to transmit a certified copy of this section by registered or certified mail to the Comptroller of Public Accounts of the State of Texas.

    (c)

    Sales tax authorized on telecommunications services.

    (1)

    A tax is hereby authorized on all telecommunications services sold within the City of Terrell, Texas. For purposes of this subsection, 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.

    (2)

    The rate of tax imposed by this subsection shall be the same as the rate imposed by the City of Terrell, Texas, for all other local sales and use taxes as authorized by the legislature of the State of Texas.

    (3)

    The city secretary shall forward to the comptroller of the State of Texas, by United States registered mail a copy of this subsection along with a copy of the minutes of the city council's vote and discussion of this subsection.

    (4)

    This subsection shall become effective as of January 1, 1988.

(Ord. of 3-5-68; Res. of 5-14-68; Ord. No. 1512, 9-30-87; Ord. No. 1697, 9-15-92)