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1 ORDINANCE NO. 18,992
2
3 AN ORDINANCE TO AMEND LITTLE ROCK, ARK., REV.
4 CODE §§ 17 -96 to 17 -99 (1988) TO CLARIFY THE SCOPE OF THE
5 GROSS RECEIPTS AND GROSS PROCEEDS SUBJECT TO THE
6 LEVY OF A TWO PERCENT (2 %) TAX DERIVED FROM
7 RENTING, LEASING, OR OTHERWISE FURNISHING HOTEL,
8 MOTEL, BED AND BREAKFAST OR SHORT -TERM
9 CONDOMINIUM OR APARTMENT RENTAL
10 ACCOMODATIONS FOR SLEEPING, FOR PROFIT, IN THE
11 CITY; AND TO LEVY A TWO PERCENT (2 %) TAX UPON THE
12 GROSS RECEIPTS OR GROSS PROCEEDS RECEIVED BY
13 RESTAURANTS, CAFES, CAFETERIAS, DELICATTESSENS,
14 DRIVE -IN RESTAURANTS, CATERERS, CARRY -OUT OR
15 DELIVERY RESTAURANTS, CONCESSION STANDS,
16 CONVENIENCE STORES, GROCERY STORE - RESTAURANTS,
17 AND SIMILAR BUSINESSES, FROM THE SALE OF PREPARED
18 FOOD AND BEVERAGES FOR ON OR OFF - PREMISES
19 CONSUMPTION; TO DECLARE AN EMERGENCY; AND FOR
20 OTHER PURPOSES.
21
22 WHEREAS, pursuant to Act 185 of 1965, as amended by Act 123 of 1969 (the
23 "Act "), the City of Little Rock, Arkansas (the "City") adopted Ordinance No. 12,353 on
24 May 4, 1970, levying, effective July 1, 1970, a tax of one percent (1 %) upon the gross
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1 receipts from the renting, leasing or otherwise furnishing of hotel or motel
2 accommodations for profit in the City and upon the gross receipts of restaurants, cafes,
3 cafeterias and all other establishments engaged in the business of selling prepared food
4 for consumption on the premises of such establishments in the City and providing for
5 other matters; and
6 WHEREAS, the City adopted Ordinance No. 13,527 on November 7, 1978,
7 levying an additional one percent (1 %) tax upon the gross receipts from the renting,
8 leasing or otherwise furnishing of hotel or motel accommodations for profit in the City
9 and upon the gross receipts of restaurants, cafes, cafeterias, and all other establishments
10 engaged in the business of selling prepared food for consumption on the premises of
11 such establishments in the City and providing for other matters; and
12 WHEREAS, the City wishes to modify the definition of gross receipts subject to
13 levy to include food prepared for off - premises consumption and to clarify the types of
14 businesses covered by the Ordinance.
15 NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS
16 OF THE CITY OF LITTLE ROCK, ARKANSAS:
17 Section 1. Little Rock, Ark., Rev. Code § 17 -96 (1988) is hereby amended to
18 read as follows:
19 (a) There is hereby levied a tax of two (2) percent upon the gross
20 receipts or gross proceeds derived and received from the renting, leasing
21 or otherwise furnishing of hotel, motel, bed and breakfast or short -term
22 condominium or apartment rental accommodations for sleeping for profit
23 in the city, provided that such levy shall not apply to the rental or leasing
24 of such accommodations for a period of thirty (30) days or more; and
25 (b) There is hereby levied a tax of two (2) percent upon the gross
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I receipts or gross proceeds derived and received by restaurants, cafes,
2 cafeterias, delicatessens, drive -in restaurants, caterers, carry-out or
3 delivery restaurants, concessions stands, convenience stores, grocery
4 store - restaurants, and all other similar businesses engaged in the city in
5 the selling of prepared foods and beverages for on- premises or off -
6 premises consumption, provided that such levy shall not apply to such
7 gross receipts or gross proceeds of organizations qualified under Section
8 501(c)(3) of the Internal Revenue Code of 19867, as amended.
9 Section 2. Little Rock, Ark., Rev. Code § 17 -97 is hereby amended to read as
10 follows:
11 The tax levied by this article shall be collected from the purchaser or user
12 of the food, beverage or accommodations by the person, firm, corporation,
13 partnership, limited liability company, venture, association, trust or estate
14 (or other such business entity of whatever nature) selling such food,
15 beverage or furnishing such accommodation. Such taxpayer shall remit to
16 the Little Rock Advertising & Promotion Commission on or before the 20th
17 day of each month all collections of the tax for the preceding month, as
18 directed by the Commission and accompanied by such reports and forms
19 as are prescribed by the Commission from time to time.
20 Section 3. Little Rock, Ark., Rev. Code § 17 -98 (1988) is hereby amended to read
21 as follows:
22 The rules, regulations, forms of notice, assessments, procedures and the
23 enforcement and collection of the Tax under the Arkansas Gross Receipts
24 Act of 1941, A.C.A. §26 -52 -101 et. seq., and the Arkansas Tax Procedure
25 Act, A.C.A. §26 -18 -101 et seq., so far as is practicable, as well as the
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1 ordinances of the City including Ordinance No. 18,529 and the rules and
2 regulations adopted by the Commission from time to time, shall be
3 applicable with respect to the enforcement and collection of the Tax.
4 Section 4. No part of this ordinance is intended to repeal, nor shall be construed
5 as repealing, the tax levied in Little Rock, Ark., Ordinance No. 12,353 (May 4, 1970), nor
6 Little Rock, Ark., Ordinance No. 13,527 (November 7, 1978), but all other ordinances or
7 resolutions and parts thereof in conflict in whole or in part with any of the provisions of
8 this ordinance are hereby repealed to the extent of such conflict.
9 Section 5. All funds credited to the City Advertising and Promotion Fund,
10 pursuant to Ordinance No. 12,353, shall be used for advertising and promoting the City
11 and its environs or for the construction, reconstruction, extension, equipment,
12 improvement, maintenance, repair and operation of a convention center, convention
13 centers, advertising and promotion facilities and facilities necessary for, supporting, or
14 otherwise pertaining to, a convention center or convention centers, or for the payment
15 of the principal of, interest on, and fees and expenses in connection with, bonds issued
16 under state law as shall be determined by the Commission. The Commission may also
17 engage such personnel and agencies and incur such administrative costs that it deems
18 necessary to conducts its business. The Commission is the body that determines the use
19 of the City Advertising and Promotion Fund. The Commission is authorized to use or
20 pledge all or any part of the revenues derived from the tax levied hereunder, for the
21 purposes prescribed herein.
22 Section 6. No part of this ordinance is intended, nor shall it be construed as
23 repealing the Tax levied by Ordinance No.,12,353 or Ordinance 13,527, but all other
24 ordinances or resolutions and parts thereof in conflict in whole or in part with any of
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1 the provisions of this Ordinance be and hereby are repealed to the extent of such
2 conflict.
3 Section 7. The provisions of this Ordinance are hereby declared to be
4 severable. If any provision shall be held to be invalid or to be inapplicable to any
5 persons or circumstances, such invalidity or inapplicability shall not affect the
6 remainder of the provisions of this Ordinance.
7 Section 8. It has been found, and it is hereby declared, that the City requires the
8 revenues to be derived from the tax levied hereunder to be used by the Commission in the
9 discharge of its duties and responsibilities to the citizens of this city, in accordance with state law
10 and the ordinances adopted by the City from time to time, which duties and responsibilities of the
11 Commission are essential to the continued development of the City and to the welfare of its
12 citizens. As to this Ordinance, therefore, being necessary for the preservation of the public peace,
13 health and safety, an emergency is declared to exist, and this Ordinance shall be in effect from
14 and after its passage and approval so that the tax may be collected as set forth above from and
15 after February 1, 2004.
16 PASSED: November 25, 2003
17
18 ATTEST:
st
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21 N cy Woo/d, City Clerk
22
23 APPROVED AS TO LEGAL FORM:
24
25
26 Thomas M. Carpenter, CiYY Attorney
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APPROVED:
jijW Dailey, Mayor