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The local sales tax of one (1) percent as authorized in the Local Sales and Use Tax Act (section 321.101, Tax Code, V.T.C.A.) has been adopted by the voters of the city as the result of an election held for that purpose.
(1989 Code, ch. 1, sec. 11(A))
The city, by majority vote of its governing body, hereby votes to exempt the taxes authorized by the Local Sales and Use Tax Act on the receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption of, gas and electricity for residential use, as authorized by section 6 of House Bill No. 1, Acts 1978, 65th Legislature, Second Called Session (section 321.105, Tax Code, V.T.C.A.).
(1989 Code, ch. 1, sec. 11(B))
(a) 
Pursuant to the authority granted in Senate Bill 299, 70th State Legislature, and as provided for in the Local Sales and Use Tax Act, the adoption of an additional one-half (1/2) of one (1) percent sales tax is hereby authorized.
(b) 
The adoption and collection of the additional one-half (1/2) percent sales tax shall be used to reduce property taxes.
(c) 
The referendum authorizing the adoption was passed by the registered voters of the city on August 8, 1987.
(1989 Code, ch. 1, sec. 11(C))