87-030 ORD PROVIDING CHAPTER 28 OF CODE OF ORDINANCES OF COP BE REVISED BY ADDING SECTION 28-2.5

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ORDINANCE N0. 87-030 AN ORDINANCE OF THE CITY OF PARIS, PARIS, TEXAS, PROVIDING THAT CHAPTER 2$ OF THE CODE OF ORDINANCES OF THE CITY OF PARIS BE REVISED BY ADDING SECTION 28-2.5; PROVIDING FOR TAXATION OF TELECOMMUNICATIONS SERVICES; REPEALING THE APPLICATION OF THE EXEMPTION PROVIDED FOR IN SECTION 4B(a) OF ARTICLE 1066C, V.A.T.C.S.; PROVIDING FOR NOTIFICATION TO THE COMPTROLLER OF THE STATE OF TEXAS; PROVIDING THAT NO SUCH TAX PROVIDED FOR HEREUNDER SHALL SERVE AS AN OFFSET TO OR TO REDUCE ANY AMOUNT PAYABLE BY ANY PROVIDER OF TELECOMMUNICATIONS SERVICE PURSUANT TO ANY FRANCHISE, STREET USE ORDINANCE, CHARTER PROVISION, STATUE OR ANY OTHER IMPOSITION OF THE CITY OF PARIS; MAKING THIS ORDINANCE CUMULATIVE; PROVIDING FOR A SEVERABILITY CLAUSE; REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH; AND PROVIDING FOR AN EFFECTIVE DATE OF OCTOBER 1, 1987. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PARIS: Section l. That Chapter 28 of the Code of Ordinances of the City of. Paris, Paris, Texas be amended by adding Section 28-2.5 which shall read as follows: "Section 28-2.5. Telecommunications Tax. (a) A tax is hereby authorized on all telecommunications services sold within the City of Paris, Paris, 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 addrPSS to which the call or other communication is billed. (b) The application of the exemption provided for ir_ Article 1066c, Section 4B(a), V.A.T.C.S. is hereby repealed by the City of Paris as authorized by Section 4B(b) thereof. (c) The rate of tax imposed by this section shall be the same as the rate imposed by the City of Paris for all other local Sales and Use Taxes as authorized by the legislature of the State of Texas." Section 2. The City Clerk shall forward to the Comptroller of the State of Texas by United Stated Certified Mail, return receipt requested, a copy of this ordinance along with a copy of the minutes of the City Council's vote and discussion on this ordinance. Section 3. This ordinance shall be and is hereby declared to be cumulative of all other ordinances of the City of Paris, and this ordinance shall not operate to repeal or affect any of such other ordinances. The tax provided for hereunder shall not serve as an offset to, be in lieu of or in any way reduce any amount payable to the City pursuant to any franchise, street use ordinance, charter provision, statute or, without limitation by the foregoing enumeration, otherwise payable by any provider of telecommunications service; it being the express intent hereof that all such obligations, impositions and agreements of_ every kind and nature shall remain in full force and effect without reduction or limitation h.ereby.