§ 44-20. Reimposition of local sales and use tax on residential use of gas and electricity.

Latest version.

(a)

A local sales and use tax is hereby authorized on all receipts from residential use of gas and electricity within the village.

(b)

The rate of tax imposed by this section shall be the maximum rate allowed by law.

(c)

The village vacates any exemption as authorized by prior ordinance or the Texas Tax Code as amended.

(Ord. No. 46, § 1, 8-14-1978; Ord. No. 201403, § 2, 2-11-2014)

State law reference

Authority of municipality to impose tax on sales of gas and electricity, V.T.C.A., Tax Code § 321.103.

                    
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