eLaws | eCases | Texas Statutes | Texas Administrative Code | Texas Courts | Counties & Cities of Texas | Code of Federal Regulations | United States Code |
 Henrietta
 Code of Ordinances
 Chapter 24. TAXATION
 Article III. SALES AND USE TAX

  § 24-42. Taxation of telecommunication services.

Latest version.

  • (a)

    A tax is hereby authorized on all telecommunications services sold within the City of Henrietta, Texas. For the 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 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 the United States registered mail a copy of this section along with a copy of the minutes of the city council's vote and discussion on this section.

    (d)

    This section shall become effective as of July 1, 1989.

(Ord. No. 8902, § 1, 3-13-89)

Editor's note

Ord. No. 8902, § 1, adopted March 13, 1989, did not specifically amend the Code; hence, inclusion herein as Art. III, § 24-42 was at the discretion of the editor.