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<br />(~ 1 <br />:E ç,- >eo . <br />C~ ""'- ~ i 10 <br />IJ.J å - rz¡ ;¡ <br />- = <br />-I~ ::d~ <br />W~ ~ ~'a <br />,,-'it UJ ~! <br />ORDINANCE 1993- 83 <br /> <br />AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN <br />MARCOS, TEXAS, UPDATING AND CLARIFYING CHAPTER 26, <br />TAXATION, OF THE SAN M}\RCOS CODE OF ORDINANCES; <br />PROVIDING FOR SEVERABILITY; REPEALING ALL <br />CONFLICTING ORDINANCES; PROVIDING A PENALTY; <br />~- PROVIDING FOR PUBLICATION; AND PROVIDING AN <br />EFFECTIVE DATE. <br />! <br /> <br />BE IT ORDAINED ~~Y rrHE CITY COUNCIL OF THE CITY OF SAN MARCOS, <br />TEXAS: <br /> <br />SECTION 1. That Chapter 26, Taxation, of the San Marcos Code <br />of Ordinances is amended to read as follows: <br /> <br />CHAPTER 26 <br />TAXATION <br /> <br />ARTICLE I. IN GENERAL <br /> <br />Sec. 26-1. Occupation tax. <br />~ <br />A tax is imposed on each person who engages in any <br />occupation taxed by the general laws of the state in the <br />amount of one-half of the state occupation tax. This tax <br />shall be paid annually in advance, or as otherwise provided <br />by state law. <br /> <br />Sec. 26-2. Local sales and use tax. <br /> <br />(a) A local sales and use tax at a rate of one percent <br />is imposed within the city, in accordance with Chapter 321 <br />of the Texas Tax Code and approval by the qualified voters <br />of the city at an election held on November 14, 1967. <br /> <br />(b) An additional local sales and use tax is imposed at <br />a rate of one-half of one percent to reduce the property <br />tax rate, in accordance with Chapter 321 of the Texas Tax <br />Code and approval by the qualified voters of the city at an <br />election held on August 8, 1987. <br /> <br />(c) The exemption of telecommunications services from <br />the taxes imposed under this section is repealed pursuant <br />to section 321.210 of the Texas Tax Code. <br /> <br />Sec. 26-3. Property tax- Additional penalty for delinquent <br />collection costs. <br /> <br />Property taxes that remain delinquent on July 1 of the <br />year in which they become delinquent incur an additional <br />penalty to defray costs of collection in the amount of 15 <br />percent of the amount of taxes, penalty, and interest due. <br /> <br />Sec. 26-4. Same- Desiqnation of tax assessor-collector. <br /> <br />The Hays County tax assessor-collector is designated as <br />the tax assessor-collector for the city. <br /> <br />Sec. 26-5. Same-Exemption. <br /> <br />(a) A person who is 65 or older is entitled to an <br />exemption from city property taxation of $10,000 of the <br />appraised value of the person's residence homestead. <br /> <br />(b) Eligibility for the exemption is determined as of <br />January 1 of each year. <br />