§ 90-132. Telecommunications services.

Latest version.

(a)

A tax is authorized on all telecommunications services sold within 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 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 city for all other sales and use taxes as authorized by the state legislature.

(Code 1968, § 27-59)

State law reference

Telecommunications service tax, V.T.C.A., Tax Code § 321.210.

                    
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