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AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SA.."l MARCOS, TE~2\S, AMENDING CHAPTER 26 OF THE CODE OF ORDINANCES OF THE CITY OF SAN MARCOS, TEXAS, BY ADDING AN ARTICLE TO BE NUMBERED IV TO SAID CHAPTER RELATING TO TAXATION OF TELECOMMUNICATION SERVICES; MAKING 'rHtS ORDINANCE CUMULATIVE; PROVIDING FOR A SEVERABILITY CLAUSE; PROVIDING FOR PUBLICATION; AND DECLARING At'il EFFEc'rIVE DATE. 76 ORDINANCE 1987-79 WHEREAS, state law provides for an exemption of local sales taxes on telecommunication services: and WHEREAS, state law also stipulates that a city can apply its local sales tax on telecommunication services through repeal of said exemption; and WHEREAS, the City Council of the City of San Marcos, Texas, finds it to be in the best interest of the City to repeal the exemption of local sales tax on telecommunication services; now, therefore, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF S~~ I~RCOS, TEXAS: PART 1. That Chapter 26 of the Code of Ordinances of the City of San Marcos, Texas, be amended to add Article IV entitled: "Taxation of Telecommunication Services" which shall read in its entirety as follows: AR'rICLE IV. TAXATION OF TELECOMMUNICATION SERVICES Sec. 26-40. Authorization. A tax is hereby authorized on all teleco~nunication services sold within the City of San Marcos, Texas. For purposes of this section, the sale of teleco~nunication services is consummated at the location of the telephone or other telecommunication device from which the call or other cownunication originates. If the point of origin cannot be determin.ed, the sale is consummated at the address to which the call or other communication is billed. Sec. 26-41. Tax rate. 'The rate of tax imposed by this section shall be the same as the rate imposed by the City of San ~~rcos, Texas, for all other local Sales and Use Taxes as authorized by the legislature of the State of Texas. PART 2. That the City Secretary shall forward to the Comptroller of the State of Texas by United States Registered Mail a copy of this ordinance along with a copy of the minutes of the City Council's vote and discussion on this ordinance. PART 3. That this Article IV, as written above in PART 1, shall become effective at 12:01 a.m., October 1, 1987, and remain in effect until further action of the City Council. PART 4. That this ordinance shall be and is hereby declared to be cumulative of all other ordinances of the City of San Marcos, Texas, and this ordinance shall not operate to repeal or affect any of such other ordinances except insofar as the provision thereof might be inconsistent or in conflict with the provisions of this ordinance, in which event such conflicting provisions, if any, in such other ordinance or ordinances are hereby repealed.