§ 11-5-1. AUTHORIZATION OF TAX.

Latest version.

A tax is authorized pursuant to Section 321.203(g) ( Consummation of Sale ) of the Texas Tax Code on all telecommunications services sold in the city. 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.

Source: 1992 Code Section 5-6-1; Ord. 031204-10; Ord. 031211-11.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');