§ 16C-2. Telecommunications services.

(a)

A tax is hereby authorized on all telecommunications services sold within the City of Irving, Texas. For 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The application of the exemption provided for in Section 321.210(a), Local Taxation, Tax Code, is hereby repealed by the City of Irving, Texas, as authorized by Section 321.210(b) thereof.

(c)

The rate of tax imposed by this section shall be the same as the rate imposed by the City of Irving, Texas, for all other local sales and use taxes as authorized by the legislature of the State of Texas.

(d)

The city secretary shall forward to the comptroller of the State of Texas by United States registered or certified mail a copy of this section along with a copy of the minutes of the city council's vote and discussion of this provision.

(e)

The taxes authorized by this section shall be imposed on service beginning January 1, 1989, as provided by Section 321.102, Local Taxation.

(Ord. No. 5498, § 1, 9-22-88)

Editor's note

Ord. No. 5498, § 1, adopted Sept. 22, 1988, did not specifically amend the Code; therefore, inclusion as § 16C-2 was at the discretion of the editor.