O007W
Q
W
z
z
w
x
Ga
O
E-i
H
U
re
O
z
W
U
z
z
H
Q
a
O
z
O
H
Ei
U
W
U)
m
44 G
O O
(1) U •4
m G �4
romo
4 ,a
04 H m
O O G
m G
G •4J N
ro •ri �
ri 41
.0.4J
G G O
a)
r 4-J
(D xro
.
.rq rd
U Si Q
m N
P 4-4
�w ro
O
•ri m 4J Q)
4J •ri O U
U G G
m U ri G
G r-I •ri
>1 (0 r d
(d - ri m 0
rd
4-4 P M (n
H 0 .ri Qi
mrd.4J
-ri r
Q O 4-1
•IJ 4 0
m
z
O
H
E1
U
W
U)
m
aJ
•r{
a)
U
O
.4J
rd
4J
m
G
O
U
H
ro
Q
• ri
r-I
N
Q
O
LO
a)
U
rd N
• r O
rO O P
a
U)
•ri ri
E1 •ri
ro
N
a) r�i
o
t
r. , �
Q
td
G
G 0
4 0
A rd m
N
ri
Q)
m O m
cd
W
O •
1 O U
r0 m p
rd (d
a)
4-4 (n
•
4-4
G •r4 G
Q)
z
m
ri (n
r •r1 -ri
G O
r-I 0 m x
H r d
O m
�4
a)
4-1
O m O
44
Z
G
aJ (0
O 4J >
•r1 Q)
H G (d N
H a)
G
(0
r-I
to
-ri •r4 ri
a)
W
O
rd x
U (d a)
bi 4 ri
(d G H
O S-4
>1 U
G
Q) (d
m �> (D
p
W
ri
U (1)
Q) U r d
•ri 4-J ri
4 (1) m
P a)
04 m
G
Q rd
N
•r1 O •r1
4
•rl H
r O
p r0
m " 4 Q) 4
4J 4J
O •ri
(d
a)
O
> p >
>4
I H
W
(d
G
Q) r m
O -U
x O
104
0 r
h
O G
O Q4 0
Q
H H
O
U
G-
4J G
75
G 44 (d
r4 ri
4-J G
r-I
P p
a)
z FC
ri
N
0 O
G Q) a)
O O Ei Q)
O m
(0 rd
4-4
Q)
(0
Q a) 04
P
; D a lYi
G
H
44 4 •r4
O G .G
ri 4
U a)
G
0
rd , 4
a)
,(,.
Q)
Q O
H
G
O 10
O 4J 4-J
•r1 •rl 44J
4J �>l Q) (0
fZ
.G (0
Q)
04 a) 4-J Ol
Q
N •
O Q
H
U rd
0
- P E
U .4J CO •IJ
Q)
4
U)
4
a)
4 G
W
U
Q) a)
Q) 4-J U
rd P Q
Q) •r♦ �D U)
4 m
•ri a)
(d
(0 0
P
a 4 •r1
a)
U U 0 E4
0
r-I G
H (0 •ri
U Q) U
U) U
4J Q)
3 +J
r I
4J 4J
P
W z 4
W
U
N G
(a G
•r4 +-) •ri
r d (1)
aJ
0
(1)
U Jr
0
m •r1 U
(d
a w H Q
x
4J (1)
(n rd G
G a) .G
m a) G .(,,
O (0
M
>
a) 4-)
4-)
(d 3 •ri
W U Q
H
ri
�4
a) E
G r d 3
rl 4 (d 4J
4-) 4J
G
H
rd •r1
H
(0
H z H W
Q)
H
a) 4J
0
G 4J
U)
O m
•IJ
U
a)
P +-) 44
U
4 > >
W
dJ
r-i 4-1
, (0 O
Q) O
+-J m 4
10
rl -
U
>1
4J
c0 U G
U
fX4 z O H
O
(0 O
aJ U
o Q 4J
'>1 N O
p rd
(0 r-I
a)
Q Q)
(TJ
4a •r4 O
G
O H PY H
G
a)
U
>1 Q H
(d a)
r1
4-4
Q) Qi
p
O H U
(0
Q w U
a
0
G
- G ri
-N m r O
Q (0 a)
�: 4J
N U
44
P +-J
N
m 4
G
z (X W
H
0 4J
G m N
P O (0 0
rd U) p
p •r4
U G
Q)
Q)
a
G G .ci
-r-I
O O Ga
U
rd
- r - I
O G 4J
Q) G U r-I
rd N
O G
G G
Q, 4
O
•ri o U
rd
H W N
z
N
r d U
•r4 O
Q" G N H
Q) (n ri 44J
4 t:)
(0 O
Q)
O
U ;�
t-4
H U) U) W
r-4
p
(n
a)
4J U P
4J (0 rd •r1
m 0 (0 (0
G U
E:
(`
m
4J
aJ m
0
H �D
O
O
N Q)
U a)
o U rd Q
O U H
H �>,
•r1
O
•r1 m
O
04 G
, a, z
z
U
p,
r 4 Q
O m Q"
(d
04 ;~ O m
r-{ Q
rd '>1
U
z
N
G
N 'ri 4J
t4
a E1 a 4
O
N 4J
m •r4 4J
k G U)
E •r4 ri •ri
(d
P dJ
O
rd U
U G
0
H U
H
>•(
•ri
O
O
O •ri Q) •r1
•r- tm
G (n
O "1
Q)
H
G G
rl
x p N
C7 G1
E1
H
Q G
(n m
M Q
a) N N
m (0
U
Q
E
b b
1-1
N 0
Q)
O z �H O
U
H>1
4 •r
•ri a) N
r-{ •r4 •4-J G
x 41 N r1
x
m
U
G
(d -1
•4J 0
U
E-1 H P
W
U
Q
�
4
G . U O
r-4 S O
(d (d Q
>1 a)
- H N•
r-I
W
a) •r4
4
m G
G
U)
a)
(d 4-)
4 •r1
(d 0 4J -H •
•4J p .{J 0
H
4 4
0
r-I
U)
Q rd
m
�
0 0 4
(d
U a z
w
p
r1
> a)
U (0 4J
0
z H H
x
U
3
4-4 P G
44 (d
a) N 4J
4J 44
G
Q
rl O
N
G m -ri
-ri
H t11
H
.G
Q
O a) O
4) O rd U
,G Q' H
a) 0
44 4
(d
(n
ri
U
(d •ri Q
rd
H
Q) rd
m
4 a) •r1
+-J 4-J H >(
N
O O
G
rd �A
G
G m 3
p
4 •• z
>4
m
,C.4 r-I
m 404 .4)
4-J 4J G
(d Q
U N
r4
G
Q a)
(d
- H G
O
aU) W
m•ri
4) 0
a) U) Q)
G (0 s
4-4 m 4
(L) 4-J
>Ymrd
O
G'd
o G
W W> Q
r�Uwz
C)
.G m
m G r1
4 -ri ��
0 (d P rd
U) (d
w N
P
•ri
4J
•ri
P U •r)
�
x
00a)00
0q)
.4J0
- P0
4J
00rd0
G
a)
H U) a
W
(d
m CO
Q -ri -IJ
•rl 04 d O
Q) Q) 44 N
>I U)
U
�
W >
z
4J
- H N
p -P
.G m U
4J E: 'ri
4-J
G
m
Q) (N
G rl
0
P N
4J
U DY 4 z
H
U�$
0 0
3 0 G
(d (0 - p
•ri a)
rd •r1
•rl
m m
(d H
N 0 U
o
z w O
FC
m
X •r4
0 U 4
Q 0 P
N m m o
U
E:.G
m
G (d
m
,G Q G
FC co 0 H
Q
N
b >
•ri 4J
E: dJ U N
(d 4
4J
rl
4J
m -1
r1
r1
aJ (d
Q"
Z z H
P
H
-4J N
p G
O 4
Q) a) X dJ
Q)
•ri Q)
ri
rd 4a
4
O 4J G
U
H U) H Q
O
0
Q)
O d 4-4
P 4-I m dJ
G C! 4) G
Q 44
(0 C!
G
Qi
O
ri
Q m
Q I H
m
K4 m
N E; O
4H H -ri O
E-1 4-J H (0
H O
X •4J
O
H -1
O
Q rd
m
O
Ei
O H >a
H
ro
m �>
r..,
� � o
G
••
-�
• •
•ri -ri
rd
m
ri
Z � w w
Q
0
rd
C! .4J
4-4 (n
.. 3
E1 (d
,
4-4 0 -H
>i
O
rl
x
G
(0
�
(0
ri
w
G
Q)
G G 4-4
4-I
40-4
U
P
(d 4-J 0
•ri
z
O
H
Ei
U
W
U)
m
44 G
O O
(1) U •4
m G �4
romo
4 ,a
04 H m
O O G
m G
G •4J N
ro •ri �
ri 41
.0.4J
G G O
a)
r 4-J
(D xro
.
.rq rd
U Si Q
m N
P 4-4
�w ro
O
•ri m 4J Q)
4J •ri O U
U G G
m U ri G
G r-I •ri
>1 (0 r d
(d - ri m 0
rd
4-4 P M (n
H 0 .ri Qi
mrd.4J
-ri r
Q O 4-1
•IJ 4 0
m
z
O
H
E1
U
W
U)
m
aJ
•r{
a)
U
O
.4J
rd
4J
m
G
O
U
H
ro
Q
• ri
r-I
N
Q
O
LO
a)
U
rd N
• r O
rO O P
a
U)
•ri ri
E1 •ri
ro
N
U)
4-J
O
U
-P
E
4-I
H
O
ro
U
�4
x Q
ro
ro
E
O
O
44
a
Q
4-J
H
UZ
•H
�D O
%
O
O
PL4
>1
U
ro
>
P
4a
>+ z1
4-I
E
U
Z
U
O
rz
W �
E O
x N
U U
E H
W �
U) Q
>4
3
oa a�
H (o
Hr-i
Q4-)
ro
w
lil. >1
> m
O •rA
C4 4
U
a)
P4 a
ro
U)
�>
Q�
rd p
w
p
P ¢'
E
Q
�
(n
w
•ri
cn a
U
N
a Q
a)
13)
H
ro
w
U)
>1
ro
W rn
E
rI
Q4
—I
U
C E R T I F I C A T E
STATE OF TEXAS §
COUNTY OF TARRANT g
I, Linda Johes, City Secretary of the City of Kennedal(�,
Tarrant County, Texas hereby certify that, the above and
'foregoing is a 'true and correct copy of Ordinance No. 7
pagsed and approved by the City Counci]. of Elio C.1.1.y oL
Kennedale at a regular session hold on the 12th
day of September 19'91, as it appears of record in the.
Minutes of said Council Book 11 ,'Page 1825
WITNESS MAY HAND AND SEAL OF SAID CITY, THIS T14E 12th .
day of September A. D. 1991.
Lind Jones
City Secretary
City of Kennedale, Texas
( S E A L )
f
STATE OF TEXAS
COMPTROLLER OF PUBLIC ACCOUNTS
STATE SALES AND USE TAX
Rule 3.344. Telecommunications Services. ( § §151.008(b), 151.0103, 151.0104,
151.025, 151.302, 151.323, 321.210, 322.109, 323.208).
(a) Definitions.
(1) Basic local exchange telephone service - The provision by a
telephone company of each access line and each dial tone to
fixed location for sending and receiving
telecommunications in the telephone company's local exchange
network. Services will be considered to be basic whether
the customer has access to a private line or a party line or
whether the customer has limited or unlimited access. It
does not include long- distance telecommunication service.
(2) Long- distance telecommunication - A service which both
originates from and is billed to a telephone number or
billing or service address within Texas.
(3) Private line - A telephone circuit dedicated for use between
specific locations.
(4) Seller - Any person selling telecommunications services
including, but not limited to, a hotel, motel, owner or
lessor of an office, residential building or development
that contracts and pays for telecommunications services for
resale to guests or tenants.
(5) Taxable service - Telecommunications services.
(6) Telecommunications services - The electronic or electrical
transmission, conveyance, routing, or reception of sounds,
signals, data, or information utilizing wires, cable, radio
waves, microwaves, satellites, fiber optics or any other
method now in existence or that may be devised, including
but not limited to long - distance telephone service. The
storage of data or other information for subsequent
retrieval or the processing, or reception and processing, of
data or information intended to change its form or content
are not included in "telecommunications services."
(7) Telephone company - A person who owns or operates a
telephone line or telephone in this state and charges for
its use.
(b) . Services. Sales tax -is- due -on a c -harge for following:
(1) basic local exchange service;
Effective Date: April 1, 1988 Rule 3.344
Page 1
(1) long- distance telecommunications services which are not both
originated from, and billed to, a telephone number or
billing or service address within Texas. Records must
clearly distinguish between taxable and exempt long- distance
services;
(2) broadcasts by commercial radio or television stations
licensed or regulated by the FCC. See Rule 3.313 concerning
Cable Television Service for the tax status of cable
television service;
(3) telecommunications services purchased for resale; and
(4) telegraph services which are not both originated from and
billed to a person :within Texas.
(d) Charges separately stated. Charges for items listed in subsection
(b) of this rule must be separately stated from those charges
listed in subsection (c) of this rule.
(e) Resale of tangible personal property. Tangible personal property
transferred by the provider of the taxable service to the care,
custody and control of the customer will be considered to be
resold, and may be purchased tax free by the provider of the
taxable service. Sales tax must be collected by the provider of
the taxable service from the customer on the charge for such
items. See Rule 3.285 concerning Resale Certificate; Sales for
Resale.
(f) Resale of a service. Sales tax is not due on the charge by one
telephone company to another for providing access to a local
exchange network. Sales tax must be collected from the final
consumer on the total charge for the service including the charge
for access. See Rule 3.285 concerning Resale Certificate; Sales
for Resale.
(g) Taxable purchases. Sales or use tax is due on all tangible
personal property used to provide the taxable service but not
transferred to the care, custody and control of the customer. See
Rule 3.346 concerning Use Tax, Rule 3.281 concerning Records
Required; Information Required, and Rule 3.282 concerning Auditing
Taxpayer Records.
(h) Local tax. City, county, Metropolitan Transit Authority (MTA),
and city transit department (CTD) tax on telecommunications
services is allocated to the location from which the call
originates. If the point of origin cannot be determined, the
local tax is allocated to the address to which the call is billed.
Local tax could not have been imposed on telecommunications ser-
vices prior to October 1, 1987. See Rule 3.372 concerning
Requirements for Adopting or Abolishing City Tax and Rule 3.422
concerning Requirements - for Adopting or- Abolishing MTA Tax for
information on how a city, county or authority may impose local
tax on telecommunications services after October 1, 1987. (Note:
Effective Date: April 1, 1988 Rule 3.344
Page 3
COMPTROLLER OF PUBLIC ACCOUNTS
H STATE OF TEXAS
AUSTIN, 78774
�TEXA
JOHN SHARP
Comptroller
October 14, 1991
Ms. Linda Jones
City Secretary
City of Kennedale
P. O. Box 268
Kennedale, TX 76060
Dear Ms. Jones:
I received a copy of your ordinance number 7, repealing the
exemption from local sales and use taxes on telecommunications
services.
As you are aware, there is a provision in the Local Sales and Use
Tax Statute which states that one whole calendar quarter shall
elapse between the time the Comptroller receives such an order
and the date it becomes effective. The repeal is then effective
on the first day of the calendar quarter following the elapsed
quarter. Your ordinance repealing the local sales and use tax
exemption for telecommunications services will, therefore, be
effective January 1, 1992.
I am enclosing some information on the sales tax on telecommunica-
tions services for your use.
If you have any questions or need more information, please call
our toll -free number 1- 800 - 531 -5441. My direct line number is
463 -4680. (FAX (512)474- 1643). You may write to me in care of
Taxability Section.
Sincerely,
Al Van Allen
Tax Administration Division
Enclosure
cc: Mr. Jerry Ross
Southwestern Bell Telephone Company
One Bell Plaza, Room 2560
P.O. Box 65521
Dallas, TX 75265 -5521
an equal opportunity employer
C.7'_ 0F 1VMDA Diiil3inq--Jor— goaciitorroro "_.
209 N. New Hopo Road, P. O. Box 2613 « Kennedale, Texas 76060 o (8 17) 478-54 18
September 13, 1991
To: Gene Blessing
Kennedale News
From: Linda Jones
City Secretary
Please publish Ordinance No. 6 & 7 on Thursday,
September 19, 1991.
CITY OF KENNEDALE
ORDINANCE NO. 6
AN ORDINANCE IMPOSING A 1 %2o SALES TAX ON NATURAL
GAS AND ELECTRICITY SOLD WITHIN THE CORPORATE
LIMITS OF THE CITY OF KENNEDALE, TEXAS.
This section shall become effective as of January 1, 1992.
PASSED IN OPEN SESSION of the City Council of the City of
Kennedale, Texas this 12th day of September, 1991.
CITY OF KENNEDALE
ORDINANCE NO. 7
AN ORDINANCE RELATING TO TAXATION OF TELECOMMUNI-
CATIONS SERVICES: MAKING THIS ORDINANCE CUMULATIVE;
PROVIDING A SEVERABILITY CLAUSE; PROVIDING FOR
PUBLICATION AND NAMING OF AN EFFECTIVE DATE.
This section shall become effective as of January 1, 1992.
PASSED IN OPEN SESSION of the City Council of the City of
Kennedale, Texas this 12th day of September, 1991.
C E R T I F I C A T E
STATE OF TEXAS 5
COUNTY OF TARRANT 5
I, Linda Joties, City Seca.etary of the City of Kcnnedalc,
Tarrant County, Texas hereby that, the above and
foregoing is a 'true and correct copy of Ord.i_nance No. 7
passed and approved by the CiL y Counc:i.a. of 1-1m City oI:
Kennedale at a regular session hold on the 12th
day of September 19'91, as it appears of record in the.
Minutes of said Council Book 11 'Page 1825
WITNESS MAY HAND AND SEAL OF SAID CITY, THIS THE 12th
day of September A. D. 1991.
} A� d", i P n om✓
Linda Jones
City Secretar
City of Kennedale, Texas
( S E A L )
CHY 0F ��.'DA1.+�', ":C3uil�inq�or_�`7o "
209 N. New Hope Road, P. O. Box 268 . Kennedale, Texas 76060 � (817) 478-541
September 13, 1991
Revenue Account Division
Attn: Al Van Allen
P.O. Box 13528
Austin, Texas 78711
Dear Mr. Van Allen:
Please find enclosed Ordinance No. 6 and No. 7,
Certification of ordinances and copies of minutes of the
Kennedale City Council on September 12, 1991. These
ordinances reflect imposition of sales tax on natural
gas, electric and telecommunications.
I understand that one full calendar quarter must
elapse before the collection process begins, therefore
the tax is imposed on January 1, 1992.
Thanking you in advance for your attention to this
matter.
Sincerely,
-A� CA I.(( tie
Linda Jones
City Secretary
LJ /kat
Enclosure(s)
Cert: 069 551 337
e
3 3 7
• Complete items t and /or 2 for additional services, I ' a
to' <reCelVe thei '
nAlc� (o iio ,' J • Complete items 3, and 4a & b. . follpWing services (for an extra,
R CERTIFI MAIL_ ' • Print your name and address on the reverse of this form so that.w,e can fee):•
•return, this card to you.
NO INSURANCE COVERAGE. PROVIDED' Attach this form to the front of the mailpiece, or on the back.it space 1. , ' ,0 Addressep's Address,
NOT FOR INTERNATIONAL MAIL . does hot permit.
• Write "Return Receipt Requested" on the meilpiece below the article number, 2: `Q Restricted DeIlVefy
(fin . ReVe /Se) !The Return Receipt Fee will provide you the signature'of,the patsori datrvere
L lnda Jones to and the date of delivery. Cbns'ult postmaster, for, feet
0
I}
7
c o
6
a:
vi
a.
N
ro
rn
A
LL
0
0
co
E
O
il.
a
R . 6izenue Acq.bl T
Sent to
ttn • Al . Van Allen ;
Street and No;` ,
Q .Box'' 13528'.
P.O. State j znd ZIP Code
Austin ,. Texas 7 $
Postage
$
Certified Fee '.
1,00
Special Delivery,Fel
Restricted Delivery Fee _
Return Rectflpt'Showing
1'� o0
to wh6rfi andi.Aat elivered
Retur cVi o horn,
P a cf Aiitlress o Mi ry
T TAL P sta nd.F'e
$ 2
S
st ri q�
ECENEa STU"' 2 01* 1'91'.
B & B Publishing, Inc.
833 East Enon
P.O. Box 40230
AFFIDAVIT OF PUBLICATION
STATE OF TEXAS:
COUNTY OF TARRANT:
Everman, TX 76140 -0230
Phone (817) 478 -4661
Publishers Of:
EvE RMAN TIMES
KE NNEDALE NEWS
FOREST HILL NEws
SouTH CouNTY NEws
CITY OF KENNEDALE
BEFORE ME, the undersigned authority, on this day personally appeared VICKY COOPER
who having been duly sworn, says upon her oath:
That she is the Circulation Manager of the KENNEDALE NEWS
which is a weekly newspaper published in Tarrant County, Texas with a general
(-`S
circulation in the city of KENNEDALE� �S
and that a copy of ORDINANCE # 7 --
which is attached to this affidavit, was published in said newspaper on the
following date(s): to wit September 19, 1991
EXECUTED THIS 31 ST DAY OF OCTOBER, 1991
,� /f
Vicky Cooper
SUBSCRIBED AND SWORN TO BEFORE ME THIS, THE 31ST DAY OF OCTOBER, 1991
� ZA o LIZ
Z-/?l
NOTARY PUBLIC
TEXAS
, "While Supplies Last FOR �SALE: OFFICE WAREHOUSE
W 2,260 Sq. Feet. Owner finance.
354-6300 Agent 21
T s. 6:00
7:30
The KenI ale Board of Adjust-
ment will hold a pubHc hearing on
Yzg� , at 8
p.m. at the Community Center, 100
East Broadway Street, Kennedale,
Texas.
Order Pullers
needed for long-term assignment in
V
Everman area. Must have math aptitude,
good attendance and punctuality record,
legal I.D. dnd verifiable references. For
more information, call Camille at
335-8261
All
01 Personnel Poole
Personnel serykes
Temporary Service
EOEWFMN
ITRYDIFF
now
1111'GRE
Mgt I rooe . x with now units planned. We are hiring
t6join the Town Country Team. Our policy is tD
11ME POWIONS
I varations, and retirement plan. Apply in pemon
ita, 5304 Mansfield Hwy.
OPPORTUNITY EMPLOYEP
E
XFH E","I'll