§ 62-1. Gas and electricity residential use exempt from city sales tax.

Latest version.

(a)

There is hereby exempted from the one percent city sales tax residential use of gas and electricity by consumers within the territorial limits of the city.

(b)

This exemption covering residential use means use of gas and electricity in a family dwelling, a multifamily apartment, a housing complex or building or portion of a building occupied as a home or residence within the city limits.

(Code 1977, § 19-2)

State law reference

Authority for above section, V.T.C.A., Tax Code § 321.105.

                    
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