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 Santa Fe
 Code of Ordinances
 Chapter 1. GENERAL PROVISIONS

  § 8. SALES TAX  

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  • A.

    LOCAL SALES TAX ADOPTED

    (1)

    As authorized by the Local Sales and Use Tax Act (Article 1066c, Vernon's Texas Civil Statutes), the voters of the City of Santa Fe, Texas, adopted the one percent (1%) local sales tax at an election held on August 12, 1978 (274 for; 39 against).

    (Election authorized by Ordinance 6-78 of July 6, 1978)

    (2)

    The City of Santa Fe, Texas adopted Section 4B sales and use tax at the rate of one half of one percent (½%) for economic development projects identified as public works infrastructure improvements, specifically water/wastewater expansion, drainage, and streets and roads, including the maintenance and operating expenses for those projects developed with economic development funds designed to promote new or expanded businesses enterprises, as authorized by Section 4B of Article 5190.6, V.T.C.S., as amended, (The Development Corporation Act of 1979), at an election held on May 5, 2001 (629 for; 512 against).

    (3)

    The City of Santa Fe, Texas adopted an additional sales and use tax within the City at the rate of one-half of one percent (½%) to be used to reduce the property tax rate, at an election held on May 5, 2001 (731 for; 414 against).

    (Resolution No. 2001-09 of May 8, 2001)

    B.

    LOCAL SALES TAX RETAINED ON RESIDENTIAL GAS AND ELECTRICITY

    The City of Santa Fe, Texas, by majority vote of the membership of its governing body, hereby votes to continue the taxes authorized by the Local Sales and Use Tax Act on the receipts from the sale, production, distribution, lease or rental of, and use, storage or other consumption of gas and electricity for residential use, effective October 1, 1979, as authorized by Section 6 of House Bill No. 1, Acts 1978, 65th Legislature, Second Called Session.

    C.

    TAXATION OF TELECOMMUNICATIONS SERVICES

    (1)

    A tax is hereby authorized on all telecommunications services sold within the City of Santa Fe, Texas. For purposes of this section, the sale of telecommunications services is consummated at the location of the telephone or other telecommunication 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 rate of the tax imposed by this section shall be the same as the rate imposed by the City of Santa Fe, Texas, for all other Local Sales and Use Taxes as authorized by the legislature of the State of Texas.

    (3)

    The City Secretary shall forward to the Comptroller of the State of Texas by United States Registered or Certified Mail a copy of this ordinance along with a copy of the minutes of the City Council's vote and discussion of this ordinance.

    (4)

    This section shall become effective on January 1, 2003.

(Ordinance No. 4-79 of April 11, 1979; Ordinance No. 10-2002 of August 22, 2002)