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ORDINANCE NO. 16,562
1
2 AN ORDINANCE AMENDING LITTLE ROCK ARK.,
3 ORD. NO. 16,496 (SEPTEMBER 29, 1993) AND
4 16,515 (OCTOBER 19, 1993), MORE FULLY
5 DEFINING THE TERM ®SINGLE TRANSACTIONN,
DECLARING AN EMERGENCY; AND FOR OTHER
6 PURPOSES.
7 WHEREAS, the one -half cent operating sales tax passed on
8 December 14, 1993; and
9 WHEREAS, there is a need to more fully define the term
10 °single transaction"'.
11 NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS OF
THE CITY OF LITTLE ROCK, ARKANSAS:
12 SECTION 1. Little Rock, Ark., Ordinance No. 16,496
13 (September 29, 1993) as amended by Ordinance No. 16,515 (October
14 19, 1993), is hereby amended to add the following definition:
15 The term ^single Transaction' shall be defined as:
A. When two or more devices in which, upon which or
16 by which any person or property is, or may be,
17 transported or drawn, including but not limited to
18 on -road vehicles, whether required to be licensed
19 or not, off -road vehicles, farm vehicles,
20 airplanes, water vessels, motor vehicles, or
non - motorized vehicles, and mobile homes, or sold
21 to a person by a seller, each individual unit,
22 whether part of a "fleet" sale or not, shall be
23 treated as a single transaction for the purpose of
24 the local sales tax.
25 B. The charges for utility services, which are
26 subject to the taxes levied under this ordinance,
and which are furnished on a continuous service
27 basis, whether such services are paid daily,
28 weekly, monthly or annually, for the purposes of
29 the local sales tax, shall be computed in daily
30 increments, and each such daily charge increment
31 shall be considered to be a single transaction for
the purposes of the local sales tax.
32 C. For sales of building materials and supplies to
33 contractors, builders or other persons, a single
34 transaction, for the purposes of the local sales
35 tax, shall be deemed to be any single sale which is
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reflected on a single invoice, receipt or
1 statement, on which an aggregate sales (or use) tax
figure has been reported and remitted to the State.
2 D. When two or more items of major household
3 appliances, commercial appliances, major equipment
4 and machinery are sold, each individual unit shall
5 be treated as a single transaction for the purpose
6 of the local sales tax.
E. For groceries, drug items, dry goods and other
7 tangible personal property and /or services not
8 otherwise expressly covered in this section, a
9 single transaction shall be deemed to be any single
10 sale which is reflected on a single invoice,
11 receipt or statement, on which an aggregate sales
tax figure has been reported and remitted to the
12 State.
13 SECTION 2. SEVERABILITY. If any part of this Ordinance is
14 held invalid, such invalidity shall not affect the validity of
15 any other portion of this Ordinance.
SECTION 3. REPEALER. All laws and parts of laws in conflict
16
with this Ordinance are hereby repealed.
17 SECTION 4. EMERGENCY CLAUSE. It is hereby found that an
18 immediate need exists for Amendment of Little Rock, Ark. Ord.
19 Nos. 16,496 and 16,515 to facilitate the more effective and
20 efficient operation of the City of Little Rock, and, it is,
therefore declared that an emergency exists and this Ordinance,
21 being necessary for the immediate preservation of the public
22 peace, health and safety shall be in full force and effect from
23 and after the date of its passage.
24
PASSED: December 21, 1993
25
26 ATTEST: APPROVED:
27
28 CAL. JIM
29 CITY CLERIC MAYOR
30
31 APPROVED AS TO FORK:
32 e
33
THOMAS M. CARPENTMR
34 CITY ATTORNEY
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