§ 30-20. Taxation of telecommunication services.
(a)
A tax is hereby authorized on all telecommunications services sold within the City of Waxahachie, Texas. 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 rate of the tax imposed by this section shall be the same as the rate imposed by the City of Waxahachie, Texas, for all other local sales and use taxes, as authorized by the legislature of the State of Texas.
(c)
The city secretary shall forward to the comptroller of the State of Texas by United States registered mail a copy of the ordinance from which this section derives, along with a copy of the minutes of the city council's vote and discussion on such ordinance.
(d)
This section shall become effective as of October 1, 1987.
(e)
The ordinance from which this section derives shall be and is hereby declared to be cumulative of all other ordinances of the City of Waxahachie, Texas, and the ordinance shall not operate to repeal or affect any of such other ordinances, except insofar as the provisions thereof might be inconsistent or in conflict with the provisions of this section, in which event such conflicting provisions, if any, in such other ordinance or ordinances are hereby repealed.
(f)
If any subsection, sentence, clause or phrase of this section is for any reason held unconstitutional, such holding shall not affect the validity of the remaining portions of this section.
(g)
This section is to be liberally construed to achieve its remedial purposes.
(h)
This section shall become effective from and after its passage as provided by law.
(Ord. No. 1581, 5-4-87)