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14 ORDINANCE 1987-157 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXAS, RELATING TO TAXATION OF TELECOMMUNICATIONS SERVICES; REPEALING THE APPLICATION OF THE EXEMPTION PROVIDED FOR IN SECTION 4B(a) OF ARTICLE 1066c V.A.T.C.S.; PROVIDING FOR NOTIFICATION TO THE COMPTROLLER OF THE STATE OF TEXAS; PROVIDING THAT NO SUCH TAX PROVIDED FOR HEREUNDER SHALL SERVE AS AN OFFSET TO OR TO REDUCE ANY AMOUNT PAYABLE BY ANY PROVIDER OF TELECOMMUNICATIONS SERVICE PURSUANT TO ANY FRANCHISE, STREET USE ORDINANCE, CHARTER PROVISION, STATUTE OR ANY OTHER IMPOSITION OF THE CITY OF SAN MARCOS; MAKING THIS ORDINANCE CUMULATIVE; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXAS: SECTION 1: (a) That a tax is hereby authorized on all telecommunications services sold within the City of San Marcos, 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 (b) That the application of the exemption provided for in Article 1066c, Section 4B(a), V.A.T.C.S. is hereby repealed by the City of San Marcos, Texas as authorized by Section 4B(b) thereof. (c) That the rate of tax imposed by this section shall be the same as the rate imposed by the City of San Marcos, Texas for all other local Sales and Use Taxes as authorized by the legislature of the State 0 f Texas. (d) That the City Secretary shall forward to the Comptroller of the State of Texas by United States Registered or Certified Mail a copy of this ordinance along with a copy of the minutes of the City Council's vote and discussion on this ordinance. (e) That this section shall become effective as of April 1, 1988. SECTION 2. 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. The tax provided for hereunder shall not serve as an offset to, be in lieu of or in any way reduce any amount payable to the City (1) pursuant to any franchise, street use ordinance, charter provision, statute or, (2) otherwise payable by any provider of telecommunications service; it being the express intent hereof that all such obligations, impositions and agreements of every kind and nature shall remain in full force and effect without reduction or limitation hereby. SECTION 3. That if any section, subsection, sentence, clause or phrase of this ordinance is for any reason held unconstitutional, such holding shall not affect the validity of the remaining portions of this ordinance. SECTION 4. That this ordinance is to be achieve its remedial purposes. liberally construed to SECTION 5. That this Ordinance shall be in effect ten (10) days from and after its passage and it shall be published in a newspaper of general circulation in the area as required by the Charter of the City of San Marcos, Texas. PASSED AND APPROVED on first reading November 9, 1987. November 23, 1987. December 7, 1987. PASSED AND APPROVED on second reading PASSED, APPROVED AND ADOPTED