1978-09-06 Regular Meeting - Laserfiche WebLink

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If notification is received by the Comptroller between January 1, 1979 and March 31, 1979, the exemption will become effective on July 1, 1979. The 1% City Sales Tax on residential use of gas and electricity may be reimposed by a majority vote of the governing body of the city. Upon receipt by the Comptroller by registered or certified mail of an ordinance reimposing the tax one full calendarquarter shall elapse prior to the reimposition. The reimposition shall take effect beginning on the first day of the calendar quarter next succeeding the elapsed quarter. • BILLING .CYCLE Because of the cycle billing, used by utility companies, the exemption from the 4% State Sales Tax shall apply to each regular monthly billing period beginning on or after October 1, 1978. Because of'the cycle billing used by utility companies, the exemption or reimposition of the 1% City Sales Tax does not apply to sales of gas and electricity for residential use made during the regular monthly billing period which begins before the effective date of the exemption or reimposition. • NOTIFICATION REQUIREMENTS • Certified copy of the ordinance • Sent by registered or certified mail • List of utilities serving city • • Addressed to: Warrant Control Section Revenue Processing Division P.O. Box 13528 Austin, Texas 78711 Additional information about this change in the Limited Sales, Excise and Use Tax Act may be obtained by calling our Sales Tax Division toll -free -from anywhere in Texas. The number is 1-800-252-5555.