HomeMy WebLinkAboutOrd 239 Taxation of Telecommunications servicesTOWN OF WESTLAKE
ORDINANCE NO. 239
AN ORDINANCE RELATING TO TAXATION OF
TELECOMMUNICATIONS SERVICES; MAKING THIS
ORDINANCE CUMULATIVE; PROVIDING A SEVERABILITY
CLAUSE; PROVIDING FOR PUBLICATION AND NAMING
OF AN EFFECTIVE DATE.
SECTION 1.
BE IT ORDAINED BY THE BOARD OF ALDERMEN OF THE TOWN OF
WESTLAKE, TEXAS:
A sales tax is hereby imposed on telecommunications as follows:
(a) A tax is hereby authorized on all telecommunications services sold within the
Town of Westlake, Texas. For purposes of this section, the sale of
telecommunications services is consummated at the location of the telephone or
other telecommunications service 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) The rate of the tax imposed by this section is the same as the rate imposed by the
Town of Westlake, Texas, for all other local Sales and Use Taxes as authorized
by the legislature of the State of Texas.
(c) The Town Secretary must forward to the Comptroller of the State of Texas by
United States Certified Mail a copy of this ordinance along with a copy of the
minutes of the Board of Aldermen's discussion and vote on this ordinance.
(d) This section shall become effective as of October 1, 1995.
SECTION 2.
This ordinance shall be and is hereby declared to be cumulative of all other ordinances
of the Town of Westlake, Texas, and this ordinance shall not operate to repeal or affect any
other ordinances except insofar as the provisions thereof might be inconsistent or in conflict with
the provisions of this ordinance, in which event the conflicting provisions, if any, in the other
ordinance or ordinances are hereby repealed.
SECTION 3.
If any section, subsection, sentence, clause or phrase of this ordinance is for any reason
held unconstitutional, the validity of the remaining portions of this ordinance shall not be
affected.
SECTION 4.
This ordinance is to be liberally construed to achieve its remedial purposes.
SECTION 5.
This ordinance shall become effective from and after its passage as provided by law.
PASSED AND APPROVED BY THE BOARD OF ALDERMEN OF THE TOWN OF
WESTLAKE, TEXAS, this the 8th day of May, 1995.
APPROVED:
Scott Bradley
Mayor
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Odessa Sharpless
Town Secretary