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<br />ORDINANCE NO.
<br />~:'~7 ORDINANCE RELATING TO TAXATION OF TELECOMMUNICAT~ ~'t~;`-" ,; x;~C'~";.'L"~ ~~ ,
<br />`~~PEALING THE APPLICATION OF THE EXEMPTION PROVIDED° h~~=' .C~3; `::Y,t~"~~~'E.
<br />= ~~~~, X321.210, VATC; PROVIDING FOR NOTIFICATION TO ',~Hg~~ ~'~i~`1~ts~s~=1J"z- ~, ~~
<br />=:}x,Y' THE STATE OF TEXAS; PROVIDING THAT NO SUCH TAX P,:,~Vi:[~l?,r`. ''`~`~. F
<br />i,~,;~REUNDER SHALL SERVE AS AN OFFSET TO OR TO REDUCE.' :~" ~'LP~O~%`-.~,
<br />' '':~:~YABLE BY ANY PROVIDER OF TELECOMMUNICATIONS SERVI' E '~'?3~; J'~.idT '~'~?
<br />~~~~ FRANCHISE, STREET USE ORDINANCE, CHARTER PROVIS~'~"- ~'" ":e `t '' ~"
<br />- ~tifiY OTHER IMPOSITION OF THE CITY OF LA PORTE; MAKING 3 ~' 7 ; (j;~-'~,C°~~.F~":"`1
<br />`:~7MULATIVE; PROVIDING A SEVERABILITY CLAUSE; AND PRf3~'J:'"~:~PyC~ T,' ~~^ fi.:~g
<br />`a"~~'FECTIVE DATE.
<br />BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY', OF~' '~;,~ ?'~-~'~'?',.
<br />Section 1. (a) A tax is hereby authorized on° a~.? f.el~ «~~rr:ttni.-~
<br />~,~'~tions services sold within the City of La Porte.. i~'a~ t)IZ?'_y~:~~P;t?;': c~
<br />`'<<h~is section, the sale of_ telecommunications servi~~c _s cc-.,",;;t~:n~r,~~ ti~•:~
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<br />~,~t the location of the telephone or other telecomm~at~s~.c-.~_:~oz~s ~dE~c'i~~~
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<br />''~~om which the call or other communication originates. ~.~ "_' e~ I'''~'"''
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<br />'~:~~[;: origin cannot be determined, the sale is consumm~tLc..: a°_ ~ :1~f
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<br />:~~dress to which the cal_t or other communication isle' ~ ~_ ?" _e~i
<br />(b) The application of_ the exempti;hr. :~~:a~ac:ed' tc"}r. "
<br />,i~, Chapter 321, §321.210(a)VATC is hereby repealed by ?::~~ ~'`y Cif r...a
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<br />~~rte, as authorized by §321.?_10(b) thereof.
<br />~~ (c) The rate of tax imposed by th!'iti ~~+C: r icr, .~t~~~J.1.,
<br />'~~;~ the same as the rate imposed by the City of La F'~irt.~~ :Cor ~~1J-~
<br />4,
<br />tl~i ! Ig ~ ~. ~"
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<br />~'~f~~her local Sales and Use Taxes as authorized by th~~ ~<~~t~_i.s~,tu,~~~ ~f ~~
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<br />~'~~}~ State of Texas. '~"
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<br />'' (d) The City Secretary shall forw~rc~ Iwo ':;~~ ~` ,~
<br />~"
<br />c:~mptroller of the State of Texas by United States R ~~~ { '-a~rr'~r_~ ;~~
<br />f~!'rtified Mail a copy of this ordinance along with ~ c~3,alr o`: L~t:~ '
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<br />~~3hutes of the City Council's vote and discussion on t~.}`.r; c'~°~c'i,z~~nc~~
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<br />^~ ~~ (e) This section shall become effc~. ~at~ ,~:°~: c~ ~~" ~~.
<br />N 4 a e..
<br />~Yu1y 1 , 1990. ~~ '~
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<br />Section 2. This ordinance shall be and is herh.~, ir~c 1- ~^~.i, ~c
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<br />:~~s cumulative of all other ordinances of the City ~' ~,r~k~r. ~:-E~ ~~~c~
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<br />~`4~.is ordinance shall not operate to repeal or aff_eGt ~"_'~T +~~ w>>..~`~
<br />~)t~~~er ordinances . The tax provided for hereunder s~~u a '~ t ~~;:. ~,,, ~,~, as
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<br />~~ offset to, be in 1 ieu of , or in any way reduce af~y :°~~e~~r~'~ ~ p~~r~Y ? ~ -
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<br />'~~~ the City pursuant to any franchise, street use a~c'i~~~?r~c~f r~~4ir~~"~~~
<br />.~ovision, statute, or, without limitation by the ~~3rrcrozng '~~
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