Order 2018-02 - OORDER NO. 2018-02
AN ORDER OF THE BOARD OF DIRECTORS OF THE TOWN OF PROSPER
FIRE CONTROL, PREVENTION, AND EMERGENCY MEDICAL SERVICES
DISTRICT, AUTHORIZING THE IMPOSITION OF THE LOCAL SALES TAX ON
TELECOMMUNICATIONS SERVICES; AUTHORIZING THE DISTRICT
SECRETARY TO PROVIDE A COPY OF THE DISTRICT'S MINUTES AND
ORDER TO THE STATE COMPTROLLER'S OFFICE; AND PROVIDING FOR
AN EFFECTIVE DATE.
WHEREAS, the Texas Tax Code provides authority fop the Board of Directors of the Town
of Prosper Fire Control, Prevention, and Emergency Medical Services District (hereinafter
referred to as the "District"), by a majority vote to repeal the application of the telecommunications
services sales tax exemption for telecommunications services sold within the District; and
WHEREAS, the Texas Tax Code requires a copy of this Order be sent to the State
Comptroller's Office by United States certified or registered mail and further, the repeal of the
application of the exemption takes effect within the District on the first day of the first calendar
quarter after the expiration of the first complete calendar quarter after the date on which the
Comptroller receives notification of the Order.
NOW, THEREFORE, BE IT ORDERED BY THE BOARD OF DIRECTORS OF THE
TOWN OF PROSPER FIRE CONTROL, PREVENTION, AND EMERGENCY MEDICAL
SERVICES DISTRICT, AS FOLLOWS:
SECTION 1
That the foregoing recitals are hereby found to be true and correct findings of the Board
of Directors of the Town of Prosper Fire Control, Prevention, and Emergency Medical Services
District and are fully incorporated into the body of this Order.
SECTION 2
Taxation of Telecommunication Services
(a) A tax is hereby authorized and imposed on all receipts from the sale of
telecommunications services within the District. For purposes of this section, 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 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 section shall be the same as the rate imposed by the
District for all other local Sales and Use Taxes as authorized by the Legislature of the State of
Texas.
(c) The District Secretary shall forward to the Comptroller of the State of Texas by certified
mail return receipt requested a copy of this Order along with a copy of the minutes of the Board
of Director's vote and discussion regarding this Order.
SECTION 3
It is hereby declared to be the intention of the Board of Directors of the District that the
phrases, clauses, sentences, paragraphs and sections of this Order are severable, and if any
phrase, clause, sentence, paragraph or section of this Order shall be declared unconstitutional
by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality
shall not affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this
Order, since the same would have been enacted by the Board of Directors without the
incorporation of this order of any such unconstitutional phrase, clause, sentence, paragraph or
section.
SECTION 4
This Order shall become effective from and after its passage as provided by law.
DULY APPROVED BY THE BOARD OF DIRECTORS OF THE TOWN OF PROSPER
FIRE CONTROL, F lPj5)(Wfj N, AND EMERGENCY MEDICAL SERVICES DISTRICT, ON
THIS THE 26THY ,�g/18.
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�''•.«�� APPROVED:
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Secretary
Order—Page 2