OR 88-404 Amends sales & use tax article of Code by adding a new sec.1-7-2 AN ORDINANCE OF THE CITY OF COPPELL, TEXAS
ORDINANCE N0. 88404
AN ORDINANCE OF THE CITY OF COPPELL, TEXAS, AMENDING THE SALES
AND USE TAX ARTICLE OF THE CODE OF ORDINANCES OF THE CITY OF COPPELL
BY ADDING THERETO A NEW SECTION 1-7-2 RELATING TO TAXATION OF
TELECOMMUNICATIONS SERVICES; MAKING THIS ORDINANCE CUMULATIVE;
PROVIDING A SEVERABILITY CLAUSE; PROVIDING FOR PUBLICATION AND NAMING
OF AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COPPELL, TEXAS:
SECTION 1. That the Code of Ordinances is hereby amended by the addition of
Section 1-7-2 thereto which shall read in its entirety as follows:
"Section i-7-2 TAXATION OF TELECOMMUMICATIONS SERVICES
A. A tax is hereby authorized on all telecomm uni cations services
sold within the City of Coppe]l, 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. The rate of the tax imposed by this section shah be the same
as the rate impased by the City of Coppell, Texas, for all
other local Sales and Use Taxes as authorized by the
legislature of the State of Texas.
C. The City Secretary shah 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.
C. This section shall become effective as of July 1, 1988."
SECTION 2. This ordinance shah be and is hereby declared to be cumulative of
all other ordinances of the City of Coppell, Texas, and this ordinance shall not operate
to repeal or affect any of such other ordinances except insofar as the provisions 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hereby repealed.
SECTION 3. If any section, subsection, sentence, clause or phrase of this
ordinance is for any reason held unconstitutional, such holding shah not affect the
validity of the remaining portions of this ordinance.
SECTION 4. This ordinance is to be fiberally construed to achieve its remedial
purposes.
SECT1ON 5. This ordinance shall become effective from and after its passage as
provided by law.
DULY PASSED by the City Council of the City of Coppe]], Texas, on the 23rd
day of March , 1988.
APPROVED
Lou Duggan
~MAYOR
ATTEST:
Dorothy Timmons, City Secretary
APPROVED AS TO FORM:
CITY ATTORNEY
CO88-0225