[Ord. No. 137 §1, 2-18-1975]
A City sales tax at the rate of one percent (1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Forsyth, is hereby imposed upon all sellers in the business of selling tangible personal property or rendering taxable services at retail to the extent and in the manner provided by the provisions of Sections 144.010 to 144.525, inclusive, RSMo., and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.
[Ord. No. 213 §1, 2-5-1991; Ord. No. 215 §1, 4-16-1991]
A City sales tax for capital improvements at the rate of one-half of one percent (½%) on the receipts from all retail sales within the City of Forsyth, is hereby imposed upon all sellers within the City for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail to the extent and in the manner provided by Sections 144.010 to 144.525, inclusive, RSMo., 1986, and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto. Such tax shall not be effective until the terms and provisions of this Section have been complied with.
[Ord. No. 158A §§1-2, 12-13-1979]
A. 
The municipal sales tax on all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil . . . used for non-business, non-commercial or non-industrial purposes heretofore imposed within the corporate limits of this municipality is hereby reimposed.
B. 
The rate of taxation shall be, as heretofore, one percent (1%).
[Ord. No. 311 §1, 1-11-2000]
A local parks sales tax at the rate of one-half of one percent (.5%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Forsyth, Missouri, is hereby imposed upon all sellers in the business of selling tangible personal property or rendering taxable services at retail to the extent and in the manner provided by the provisions of Sections 144.010 to 144.525, inclusive, RSMo., and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.
[Ord. No. 462, 12-17-2012]
A. 
The City of Forsyth shall impose a sales tax of one-fourth of one percent (1/4 of 1%) for the purpose of providing revenues for the operation of the municipal Fire Department.
B. 
Use Of Sales Tax.
1. 
This sales tax will be used as follows:
a. 
At least one-half (1/2) of the tax revenues shall be used for Fire Department capital improvements and/or Fire Department equipment acquisition and maintenance; and
b. 
No more than one-half (1/2) of the tax revenues may be used for the Fire Department's operating expenses.
2. 
This sales tax will expire in ten (10) years.
C. 
A sales tax in addition to all other taxes provided for by law is hereby authorized to be imposed on all retail sales of tangible personal property, and all taxable services subject to a sales tax in the City that are subject to taxation, under the provisions of Sections 144.010 through 144.510, RSMo., inclusive, at the rate of one-fourth of one percent (1/4 of 1%), in the manner and to the extent provided in the Sales Tax Law and the Rules and Regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.
D. 
All revenue received by the City from the tax authorized pursuant to this Section shall be deposited in a special trust fund and shall be used solely for the operation of the municipal Fire Department.
E. 
The tax will expire ten (10) years after the first collection of tax revenues, unless extended by the voters of the City.
[1]
Editor's Note: This tax was approved by a majority of the qualified voters at an election held 4-2-2013.