Telecommunication services—Repeal of state exemption—Rate.
El Paso City Code § 3.08.020
in effect3.08.020 - Telecommunication services—Repeal of state exemption—Rate.
A. 1.
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.
2. The application of the exemption provided for in Article 1066c, Section 4B(a), V.A.T.C.S. is repealed by the city, as authorized by Section 4B(b) thereof.
3. The rate of tax imposed by this section shall be the same as the rate imposed by the city for all other local sales and use taxes as authorized by the legislature of the state.
4. The city clerk shall forward to the comptroller of the state by United States registered or certified mail a copy of the ordinance codified in this section along with a copy of the minutes of the city council's vote and discussion on the ordinance codified in this section.
5. This section shall become effective as of October 1, 1987.
B. The ordinance codified in this section shall be and is declared to be cumulative of all other ordinances of the city, and the ordinance shall not operate to repeal or affect any of such other ordinances. The tax provided for under this section 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 hereby.
(Ord. 9080 § 1, 2, 1987)
Source: City of El Paso, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/el_paso/codes/code_of_ordinances?nodeId=TIT3REFI_CH3.08SATA_3.08.020TESEEPSTEXATFetched: 10/28/2026