187531
I ORDINANCE NO. 18,753
2
3 AN ORDINANCE TO CALL A SPECIAL ELECTION IN THE CITY OF LITTLE
4 ROCK, ARKANSAS, ON THE QUESTION OF WHETHER TO LEVY A ONE-
S QUARTER PERCENT (.25 %) MUNICIPAL GROSS RECEIPTS AND
6 COMPENSATING USE TAX WITHIN THE CITY OF LITTLE ROCK,
7 ARKANSAS, PURSUANT TO ARKANSAS CODE ANNOTATED § 26 -75 -201
8 (MICHIE REPL. 1997 & SUPP. 2001) TO BE USED FOR PUBLIC SAFETY
9 RELATED PURPOSES; TO PRESCRIBE OTHER MATTERS THAT PERTAIN
10 TO THE LEVY AND THE ELECTION; TO DECLARE AN EMERGENCY; AND
11 FOR OTHER PURPOSES.
12
13 WHEREAS, the City of Little Rock, Arkansas ( "the City") is a municipal
14 corporation of the first class duly organized pursuant to the laws of the State of Arkansas,
15 and,
16 WHEREAS, the Board of Directors -- in partial response to various
17 recommendations from the Vision - Little Rock process, and from presentations made by the
18 Little Rock Fire Department and the Little Rock Police Department — has determined that
19 it would be in the best interests of the City to increase the funds available for public safety
20 services within the City, and
21 WHEREAS, the Board of Directors knows that the services provided by the Little
22 Rock Police Department, the Little Rock Fire Department, the City prevention,
23 intervention, and treatment programs ( "PIT "), and the Metropolitan Emergency Medical
24 Services ( "MEMS"), are augmented by supports services from other City departments in
25 order to assure an effective and efficient public safety program for the City, and
26 WHEREAS, municipalities in Arkansas are authorized to levy a one quarter percent
27 (.25 %) municipal gross receipts and compensating use tax for such purposes as set forth in
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1 Ark. Code Arm. § 26 -75 -201 to - 223 (Michie Repl. 1997 & Supp. 2001), as may be amended,
2 and
3 WHEREAS, the Board of Directors wishes to submit this issue to the electorate
4 during an election to be held on Tuesday, November 5, 2002, to be approved and made a
5 part of the revenue stream available to the Board to plan for such programs,
6 NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS OF
7 THE CITY OF LITTLE ROCK, ARKANSAS:
8 Section 1. There is hereby levied a one quarter percent (.25 %) municipal gross
9 receipts and compensating use tax, to be used for public safety related purposes,
10 contingent upon approval by the electors of the City of Little Rock, Arkansas, at a special
11 election to be held in conjunction with the general election on Tuesday, November 5, 2002.
12 Section 2. There shall be, and hereby is, called a special election to be held in
13 conjunction with the general election on Tuesday, November 5, 2002, at which election
14 there shall be submitted to the electors of the City the following question:
15 AUTHORIZATION AND APPROVAL OF THE LEVY OF A ONE - QUARTER
16 PERCENT (.25 %) MUNICIPAL GROSS RECEIPTS AND COMPENSATING
17 USE TAX WITHIN THE CITY OF LITTLE ROCK, ARKANSAS, TO BE
18 USED FOR THE SUPPORT OF PUBLIC SAFETY SERVICES PROVIDED
19 WITHIN THE CITY.
20 The authorization and approval of the levy of a one quarter percent (.25 %)
21 municipal gross receipts (sales) and compensating use tax within the City of Little
22 Rack, Arkansas, contained in Ordinance No. 18,753 adopted September 17, 2002.
23 Proceeds of this gross receipts (sales) and compensating use tax shall be used for
24 the support of public safety services provided within the City. The gross receipts
25 (sales) and compensating use tax shall be levied on the receipts from the sale at
26 retail within the City of all items which are subject to taxation under the Arkansas
27 Gross Receipts Tax Act of 1941, as amended, and the receipts from storing, using,
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1 or consuming within the City tangible personal property under the Arkansas
2 Compensating Tax Act of 1949, as amended.
3 VOTE ON THE MEASURE BY PLACING AN "X" IN THE SQUARE OPPOSITE
4 THE MEASURE EITHER FOR OR AGAINST:
5 FOR the adoption of a one quarter percent (.25%) municipal gross receipts
6 and compensating use tax within the City of Little Rock, Arkansas, to be
7 used for the support of public safety services ....... ............................... ❑
8 AGAINST the adoption of a one quarter percent (25%) municipal gross
9 receipts and compensating use tax within the City of Little Rock,
10 Arkansas, to be used for the support of public safety services ................ ❑
11 [END OF BALLOT]
12 Section 3. The phrase "the support of public safety services" shall have the
13 following means in connection with this tax levy:
14 (A) The major recipients of the proceeds of this tax shall be the Little Rock
15 Fire Department, the Little Rock Police Department, and the various PIT programs
16 approved by the Board of Directors of the City of Little Rock, Arkansas;
17 (B) The initial division of the proceeds of this tax, which shall continue for
18 a period of ten (10) years after the election unless this tax is otherwise repealed,
19 shall be as follows:
20 (i) The Little Rock Fire Department shall receive an amount equal
21 to sixty percent (60 %) of the proceeds collected during the course of a
22 fiscal year Ganuary 1 to December 31);
23 (ii) The Little Rock Police Department shall receive an amount
24 equal to thirty percent (30 %) of the proceeds collected during the
25 course of a fiscal year (January 1 to December 31);
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1 (iii) City PIT programs shall receive an amount equal to ten percent
2 (10 %Q) of the proceeds collected during the course of a fiscal year
3 (January 1 to December 31);
4 (iv) The proceeds distributed pursuant to this subsection (A) of this
5 section shall be used as directed by the City Board of Directors, but
6 shall initially be expended as necessary to accomplish the goals set
7 forth in Exhibit 1 to this Ordinance;
8 (C) After the initial period set forth in subsection (B) of this Section has
9 expired, proceeds from this tax, if it is still levied and being collected, can be spent
10 on any public safety purpose in which the City is involved including, but not
11 limited to, police, fire, emergency medical services, PIT, and the Pulaski County
12 Regional Detention Center.
13 (D) For any purpose set forth in this Section, it is understood that an
14 appropriate expenditure of these tax proceeds shall include the direct and
15 attributable expense incurred by any other City department to help accomplish and
16 provide public safety services for the City; further, by way of example only and not
17 as intended as an exhaustive list, the cost of parts, labor and materials for the Fleet
18 Services Department of the City to service a fire truck for the Little Rock Fire
19 Department may be considered an appropriate use of tax funds to be used for the
20 support of public safety services, provided that such monies are clearly ancillary to
21 the uses of the tax proceeds, and that the primary matters funded with the proceeds
22 are for the benefit of the departments and programs named in subsection A of this
23 Section.
24 Section 4. The election shall be held and conducted, and the vote canvassed and
25 the results declared, under the law and the manner now provided for municipal elections,
26 unless otherwise provided by authorizing legislation, and only qualified voters of the City
27 shall have the right to vote at the election on this issue.
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one Quieter Per Cmt Gress Receipts k Umpexating Uss tv be Public Safety
I Section 5. The results of the election shall be proclaimed by the Mayor, and his
2 Proclamation shall be published one time in a newspaper having a general circulation
3 within the City, which Proclamation shall advise that the results as proclaimed shall be
4 conclusive unless attacked in the courts within thirty (30) days after the date of
s publication.
6 Section 6. A copy of this Ordinance shall be given to the Pulaski County Board
7 of Election Commissioners so that the necessary election officials and supplies may be
8 provided in time for the November 5, 2002, election. A copy of the Ordinance shall also be
9 provided to the Commissioner of Revenues of the State of Arkansas as soon as practical.
10 Section 7. The Mayor and City Clerk, for and on behalf of the City, are hereby
11 authorized and directed to do any and all things necessary to call and hold the special
12 election as herein provided, and, if the levy of the municipal gross receipts (sales) and
13 compensating use tax is approved by the electors, to cause the municipal gross receipts
14 (sales) and compensating use tax to be collected in accordance with Ark. Code Ann. § §26-
15 75 -201 to - 223 (Michie Repl. 1997 & Supp. 2001), as may be amended, and to perform all
16 acts of whatever nature necessary to carry out the authority conferred by this Ordinance.
17 Section 8, The funds collected pursuant to this Ordinance shall be appropriated
18 by the City Board of Directors and used solely for the purposes set forth within this
19 Ordinance.
20 Section 9. The one quarter percent (.25%) municipal gross receipts (sales) and
21 compensating use tax authorized by this Ordinance shall be levied and collected only on
22 the first two thousand five hundred dollars ($2500.00), or the statutory limit set by the
23 General Assembly, whichever is greater, of gross receipts, gross proceeds or sales price
24 from each single transaction as provided in Ark. Code Ann. § 26 -75 -222 (Michie Supp.
25 2001), as may be amended.
26 Section 10, Severability. In the event any title, section, paragraph, item, sentence,
27 clause, phrase, or word of this ordinance is declared or adjudged to be invalid or
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1 unconstitutional, such declaration or adjudication shall not affect the remaining portions
2 of the ordinance which shall remain in full force and effect as if the portion so declared or
3 adjudged invalid or unconstitutional was not originally a part of the ordinance.
4 Section 11. Repealer. In addition to the provisions set forth above, all
5 ordinances, resolutions, bylaws, and other matters inconsistent with this resolution are
6 hereby repealed to the extent of such inconsistency.
7 Section 12. Emergency Clause. The ability to properly budget for improvements,
8 equipment, and other matters, for City public safety services including police, fire, and PIT
9 programs, is essential to protect the public healthy, safety, and welfare; and, since an
to election date is fast approaching and the Board wishes to have the availability of the
11 proceeds levied by this Ordinance available as part of the revenues for the 2003 City
12 budget, an emergency is declared to exist and this Ordinance shall be in full force and
13 effect from and after the date of its passage.
14 PASSED: September 17, 2002.
15 ATTEST: APPROVED:
16
17
18 Nan Woo , City Clerk Ji ailey, Mayor
19 By: Nataki S. Knight, Deputy Clerk
20 APPROVED AS TO LEGAL FORM:
21
22
23 Thomas M. Carpenter, City A orney
24 //
25
26 //
27
28 //
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1 EXHIBIT A
2 ITEMS TO BE FUNDED WITH TAX LEVY REVENUES
3 (A) Little Rock Fire Department (60 %) for at least the first 10 years of the levy:
4 (1) Diesel Exhaust Removal System
5 (2) Certain operating expenses for Department headquarters and a training
6
center;
7
(3)
Operating costs for a new fire station anticipated to be Station No. 5;
8
(4)
Repair costs for existing fire stations,
9
(5)
Personnel costs for division chiefs, secretaries, training captains, fire
10
education specialists, fire service specialists (cadets), and additional
11
firefighters;
12
(6)
Equipment including Hurst Tool Cutting Shears, portable radios,
13
firefighter wildland protective clothing, thermal imaging cameras,
14
upgraded self- contained breathing apparatus, microcomputer printer
15
replacements, additional microcomputers, hoses, equipment, and training
16
classes and tools;
17
(7)
Training classes, and supplemental training classes;
18
(8)
Operating costs and special units for parking deck and wildland fires;
19
(9)
Fire boat;
20
(10)
Personnel costs for emergency management specialists;
21
(11)
Training costs for emergency management specialists;
22
(12)
Emergency management training, travel, and vehicle funds;
23
(13)
General fire apparatus replacements;
24
(14)
Bi- annual baseline, or renewal, medical examinations.
25 //
26
27
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O Quarter PucmlG.e.Rxej,, tCompmsaang U. Tv b, Publk 5401
i (B) Little Rock Police Department (30 %) for at least the first 10 years of the levy:
2
(1)
Portable radios, updating the radio inventory, work on warning siren
3
upgrades, creation of repeater stations, and various renovations to the
4
emergency communications system;
5
(2)
Operating costs that will assist with computer maintenance and upgrades;
6
(3)
Personnel costs for additional patrol officers, and additional detectives.
7
(C)
Prevention, Intervention & Treatment (10 %) for at least the first 10 years of the
8
levy:
9
(1)
Funding for summer youth programs;
10
(2)
Enhancement of Hispanic Community Programs;
11
(3)
Expansion of YIP programs for John Barrow & East Side sites, with an
12
anticipated focus on programs for females ages 13 -19;
13
(4)
General increase for YIP programs;
14
(5)
Development of programs for older youths anticipated to be those ages 18-
15
24;
16
(6)
Expanded costs for evaluation, monitoring, and personnel expense to hire
17
monitors for these programs;
18
(7)
Additional funding for the Arkansas Tobacco and Other Drugs (ATOD)
19
program
20
21
22
23
//
24
//
25
26
27
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