14563511
ORDINANCE NO. 14,563
AN ORDINANCE AMENDING LITTLE ROCK CODE OF
ORDINANCES SECTIONS 4 -42 AND 4 -43 PERTAINING
TO SUPPLEMENTAL TAX UPON GROSS PROCEEDS OR
GROSS RECEIPTS FROM THE SALE OF ALCOHOLIC
BEVERAGES; AND DECLARING AN EMERGENCY.
WHEREAS, the Arkansas Legislature in enacting Act 844 of
1983 increasing the supplemental tax upon the gross proceeds or
gross receipts of the sale of alcoholic beverages allowed the
City to collect the increase; and
WHEREAS, the tax was temporary and was to expire at the time
the Arkansas Gross Receipts Tax was increased; and
WHEREAS, the Arkansas Legislature, in a special session,
increased the Arkansas Gross Receipts Tax.
BE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE CITY OF
LITTLE ROCK, ARKANSAS:
SECTION 1. That 4 -42 of the Code of Ordinances of the City
of Little Rock, Arkansas, is hereby amended to read as follows:
There is hereby levied a supplemental tax of
ten (10 %) percent upon the gross proceeds or
gross receipts derived from the sale of
alcoholic beverages pursuant to Act 132, Acts
of Arkansas 1969 as amended by Act 844, Acts
of Arkansas, 1983. Said supplemental tax
shall be reported and paid to the City
Collector or in the manner and at the same
time as gross receipt taxes are reported and
paid to the Commissioner of Revenues, State of
Arkansas. The taxes herein prescribed may be
passed on to the consumer. A surety bond
securing payment to the City may be required
in accordance with and in the same manner as
required by the Commissioner of Revenues.
SECTION 2. That 4 -43(b) of the Code of Ordinances of the
City of Little Rock, Arkansas, is hereby amended to read as
follows:
I
The fee for permits applied for and received
after January 1 of any year shall be pro -rated
on a monthly basis for that particular year.
In addition, there is hereby levied a
supplemental tax of five (5 %) percent upon the
gross proceeds or gross receipts derived by
such private club from the charges to members
for the preparation and serving of mixed
drinks, for the cooling and serving of such
beer and wine drawn from the private stocks of
such members as hereinabove provided for
consumption only on the premises where served.
Said supplemental tax shall be reported and
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paid to the City Collector in the same manner
and at the same time as reported and paid to
the Commissioner of Revenues, State of
Arkansas.
SECTION 3. Emergency Clause. It is hereby found and
declared that an immediate amendment is required in order for the
city to be in compliance with State law and the provisions of
this ordinance will aid in the correction of that situation.
Violation of the State law could result in the denial of benefits
to the citizens of this City. Therefore, an emergency is hereby
declared to exist, and this ordinance is necessary to protect the
public health, safety and welfare and shall be in full force and
effect from and after its passage and approval.
PASSED: December 6, 1983
ATTEST: APPROVED
CiV Clerk e Czech
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