§ 78.051. Levied.

(a)

A local sales and use tax at a rate of one per cent is imposed within the city, in accordance with V.T.C.A., Tax Code ch. 321 and approval by the qualified voters of the city at an election held on November 14, 1967.

(b)

An additional local sales and use tax is imposed at a rate of one-half of one per cent to reduce the property tax rate, in accordance with V.T.C.A., Tax Code ch. 321 and approval by the qualified voters of the city at an election held on August 8, 1987.

(c)

The exemption of telecommunications services from the taxes imposed under this section is repealed pursuant to V.T.C.A., Tax Code § 321.210.

(Code 1970, § 26-2)