§ 16-3. Local sales and use tax adopted; exemption of residential gas and electric usage.

(a)

The local sales and use tax is hereby imposed in the city and shall become effective as provided in Article 1066, Revised Civil Statutes.

(b)

Residential electric and gas utility usage shall be exempt from payment of the one (1) percent city bales tax effective April 1, 1979.

(Ord. No. 1536, § 2; Ord. No. 3203, § 1, 11-30-78)

Editor's note

Ord. No. 3203, § 1, adopted Nov. 30, 1978, did not expressly amend this Code; hence, codification as § 16-3(b) is at the discretion of the editor.

State law reference

Municipal Sales and Use Tax Act, V.T.C.A., Tax Code ch. 321; tax authorized, V.T.C.A., Tax Code § 321.101 et seq.; exemption for residential use of gas and electricity, V.T.C.A., Tax Code § 321.105.