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<br />. . <br /> <br />ORDINANCE NO. 1131 <br /> <br />e <br /> <br />AN ORDINANCE EXEMPTING RESIDENTIAL USE OF GAS AND ELECTRICITY <br />FROM THE ONE (1%) PER CENT CITY SALES TAX EFFECTIVE OCTOBER 1, <br />1978; AND PROVIDING AN EFFECTIVE DATE HEREOF. <br /> <br />WHEREAS, the 65th Legislature, 1st Called Session, <br /> <br />has enacted legislation exempting residential use of gas and <br />electricity from the 4% State Sales Tax and providing a local <br />option on the 1% City Sales Tax, in relation to the City of <br /> <br />La Porte; and <br /> <br />WHEREAS, the residential use exemption from the 4% <br /> <br />State Sales Tax becomes effective on October 1, 1978; and <br /> <br />WHEREAS, the local option on the 1% City Sales Tax <br /> <br />tit exemption may be made effective on October 1, 1978, by <br />majority vote of the governing body of the City of La Porte, <br /> <br />NOW THEREFORE, <br /> <br />BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF LA PORTE: <br /> <br />SECTION 1. There is hereby exempted from the 1% City Sales <br /> <br />Tax, residential use of gas and electricity by consumers within <br /> <br />the territorial limits of the City of La Porte, Texas, to become <br /> <br />effective on October 1, 1978. <br /> <br />SECTION 2. This exemption covering "residential use" means <br /> <br />e <br /> <br />use of gas and electricity in a family dwelling, a multi-family <br /> <br />apartment, a housing complex or building or portion of a <br /> <br />building occupied as a home or residence within the city limits <br /> <br />of the City of La Porte. <br /> <br />SECTION 3. The City Clerk is hereby directed to submit this <br /> <br />exemption ordinance of the 1% City Sales Tax to the Comptroller <br /> <br />of Public Accounts by registered or certified mail postmarked <br /> <br />no later than September 10, 1978. <br /> <br />tit <br />