§ 40-22. State exemption for telecommunications services repealed.
(a)
Pursuant to the authority granted by V.T.C.A., Local Government Code § 321.210(b), the tax is hereby authorized on all telecommunications services sold within the city.
(b)
The application of the exemption provided for in V.T.C.A., Tax Code § 321.210(a) is hereby repealed by the city.
(c)
The rate of tax imposed by this section shall be the same as the rate imposed by the city for all other local sales and use taxes as authorized by state law.
State law reference
Tax on telecommunications, V.T.C.A., Tax Code § 321.210.