§ 6-126. Gas, electricity.

(a)

The sales and use tax imposed by the city pursuant to the provisions of V.T.C.A., Tax Code § 321.001 et seq., the Local Sales and Use Tax Act, is hereby continued on the sale, production, distribution, lease or rental of and the use, storage or other consumption of gas and electricity for residential use.

(b)

The sale, production, distribution, lease or rental of and the use, storage or other consumption of gas and electricity for residential use shall not be exempt from the tax imposed by the city under the Local Sales and Use Tax Act.

(Ord. No. 78-8-5, §§ 1, 2, 9-5-78)

State law reference

Sales and use tax exemption of gas and electricity, V.T.C.A., Tax Code § 321.103.