Dallas City Code § 44-18 DEFINITIONS.
SEC. 44-18. DEFINITIONS.
In this article, TELECOMMUNICATIONS SERVICES has the meaning given that term in Section 151.0103, Chapter 151 of the Tax Code of the State of Texas. (Ord. 19580)
TAX ON TELECOMMUNICATIONS SERVICES.
Dallas City Code ch. 44, art. II
in effectDallas City Code § 44-19 LEVY OF TAX; AMOUNT.
SEC. 44-19. LEVY OF TAX; AMOUNT.
(a) A tax is hereby levied on all telecommunications services sold within the city. For purposes of this article, 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 of the call or other communication 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 article shall be the same as the rate imposed by the city for all other local sales and use taxes authorized by state law. (Ord. 19580)
Dallas City Code § 44-20 REPEAL OF EXEMPTION.
SEC. 44-20. REPEAL OF EXEMPTION.
The application of the local sales and use tax exemption for the sale of telecommunications services, provided by Section 4B(a), Article 1066c, Vernon’s Texas Civil Statutes, is hereby repealed as authorized by Section 4B(b) of Article 1066c. (Ord. 19580)
Dallas City Code § 44-21 OTHER OBLIGATIONS NOT AFFECTED BY TAX.
SEC. 44-21. OTHER OBLIGATIONS NOT AFFECTED BY TAX.
The tax imposed by this article shall not affect or offset any amounts payable to the city by a provider of telecommunications services pursuant to any license, franchise, ordinance, charter provision, or state or federal law. (Ord. 19580)
Source: City of Dallas, Dallas City Code and City Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-122227Fetched: 10/26/2026