There is hereby enacted a one percent (1%) local sales tax to be collected by the state along with the state sales tax.
(2003 Code, sec. 11.101)
(a)
The tax heretofore imposed by the city pursuant to the provisions of the Local Sales and Use Tax Act is hereby continued on the sale, production, distribution, lease or rental of and the use, storage or other consumption of gas and electricity for residential use.
(b)
The sale, production, distribution, lease or rental of and the use, storage or other consumption of gas and electricity for residential use shall not be exempt from the tax imposed by the city under the Local Sales and Use Tax Act.
(2003 Code, sec. 11.102)
(a)
A tax is hereby authorized on all telecommunication services sold within the city. For purposes of this section, the sale of telecommunication services is consummated at the location of the telephone or other telecommunication 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The application of the exemption provided in V.T.C.A., Tax Code section 321.210(a), is hereby repealed by the city, as authorized by V.T.C.A., Tax Code section 321.210(b).
(c)
The rate of the tax imposed by this section shall be the same as the rate imposed by the city for all other local sales and use taxes as authorized by the legislature of the state.
(d)
The city secretary shall forward to the state comptroller, by United States registered or certified mail, a certified copy of this section. A copy of the minutes of the city council’s vote and discussion on this section will be forwarded upon their approval.
(e)
Pursuant to V.T.C.A., Tax Code section 321.102(a), the repeal of the application of the exemption cannot become effective until the elapse of one whole calendar quarter after receipt of notification by the comptroller. The imposition of the tax will take effect on the first day of the calendar quarter next succeeding the elapsed quarter.
(f)
This tax shall not serve to offset any franchise fees owed to the city.
(g)
Any violation of this section can be enjoined by a suit filed in the name of the city in a court of competent jurisdiction.
(2003 Code, sec. 11.103)
(a)
There shall and is hereby adopted and levied a sales and use tax within the city for the benefit of the city Economic Development Corporation at a rate of one-half of one percent on the sale of items at retail and a use tax at the same rate on the use, storage or other consumption within the city of tangible personal property purchased, leased or rented from a retailer during such time as such tax is effective within the city. Such tax shall be imposed, computed, administered, collected and remitted in accordance with V.T.C.A., Tax Code, chapter 321, except as inconsistent with chapters 501 and 504 of the act. The effective date of the tax levied by this section and imposed in accordance with the act is October 1, 1994.
(b)
The imposition and collection of such sales and use taxes since October 1, 1994, and the receipt of such tax receipts by the city under the act is hereby in all respects ratified, confirmed and approved.
(Ordinance 13-20 adopted 9/3/13)
(a)
The city council does hereby propose the creation of the Forney Crime Control and Prevention District ("district"), in accordance with chapter 363 of the Texas Local Government Code, as amended.
(b)
The boundaries of the proposed district shall correspond to the boundaries of the city.
(c)
The proposed district shall have all powers, authority, jurisdiction and obligations prescribed by the Crime Control and Prevention Act, including but not limited to the power to levy a sales and use tax authorized pursuant to section 363.055 of the Texas Local Government Code and section 323.105 of the Texas Tax Code.
(d)
In accordance with chapter 363 of the Texas Local Government Code, as amended, creation of the city's crime control and prevention district shall occur only after approval by a majority of the qualified voters of the city voting at a sales and use tax election ordered by the crime control and prevention district's temporary board of directors.
(Ordinance 24-15 adopted 3/5/2024)