1987-109 1846L
AN ORDINANCE AMENDING THE "TAXATION" CHAPTER OF THE CODE OF
ORDINANCES OF rHE CITY OF DENTON, TEXAS BY THE ADDITION OF
SECTION 22-6 THERETO RELATING TO TAXATION O~ TELECOMMUNICATIONS
SERVICES, MAKING THIS ORDINANCE CUMULATIVE, PROVIDING A
SEVERABILITY CLAUSE, PROVIDING FOR PUBLICATION AND NAMING AN
EFFECTIVE DATE
BB IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF DENTON, TEXAS
SECTION I That Chapter 22 (Taxation) of the Code of
Ordinances of the City of Denton is hereby amended by the
addition of Section 22-6 thereto which shall read as follows
Section 22-6 Taxation Of Telecommunication Services
(a) A tax is hereby authorized on all telecommunications
services sold within the City of Denton, 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 ~mposed by this section shall be
the same as the rate Imposed by the City of Denton,
Texas, for all other local Sales and Use Taxes as
authorized by the legislature of the State of Texas
The tax shall not serve to offset any franchise fees
payable to the City by the terms of Ordinance 78-21
(c) This section shall become effective as of October 1,
1987
SECTION II The City Secretary is hereby directed to
forward to the Comptroller of the State of Texas by Un~ted
States Registered Mall, Return Receipt Requested, a copy of this
ordinance along with a copy of the minutes of the City Council's
vote and d~scusslon on this ordinance
SECTION III Th~s ordinance shall be and is hereby declared
to be cumulative of all other ordinances of the City of Denton,
Texas, and this ordinance shall not operate to repeal or affect
any of such other ordinances except insofar as the provisions
thereof might be xnconslstent or in conflict with the provisions
of this ordinance, in which event such conflicting provisions,
if any, in such other ordinances are hereby repealed
SECTION IV If any section, subsection, sentence, clause or
phrase of th~s ordinance ~s for any reason held
unconstltutxonal, such holding shall not affect the validity of
the remaining portions of thxs ordinance
SECTION V Thxs ordinance shall become effective tmmedlately
upon its passage and approved
PASSED AND APPROVED THIS the ~_~__~day of ,
ATTEST
JENNER '~fA~ThRS, CITY SECRETKRY
APPROVED AS TO LEGAL FORM
DEBRA ADAMI DRAYOVITCH, CITY ATTORNEY