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12353ORDINANCE NO. 12,353 AN ORDINANCE LEVYING A TAX UPON THE GROSS RECEIPTS OF HOTELS, MOTELS , RESTAURANTS, CAFES AND CAFETERIAS IN THE CITY; PRESCRIBING THE PROCEDURE FOR THE COLLECTION AND ENFORCEMENT OF THE TAX; PRESCRIBING THE PURPOSES FOR WHICH REVENUES DERIVED FROM COLLECTION OF THE TAX MAY BE USED; CREATING A CITY ADVERTISING AND PROMOTION COMMISSION; PRESCRIBING OTHER MATTERS PERTAINING THERETO; AND DECLARING AN EMERGENCY. WHEREAS the City of Little Rock, Arkansas (the "City ") has many .a benefits to offer visitors to the City and is presently not taking full advantage of its resources for the attraction of visitors; and WHEREAS the development of such resources would result in many economic and other benefits to the City and its inhabitants; and WHEREAS the City does not have funds available but the General Assembly of the State of Arkansas has adopted Act No. 185 of 1965 ( "Act No. 185 "), as amended by Act No. 123 of 1969 ( "Act No. 123 "), providing a means by which the City can obtain the needed funds; NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE CITY OF LITTLE ROCK, ARKANSAS: Section 1. There is hereby levied, effective July 1, 1970, a tax of one per cent (the "tax ") upon the gross receipts from the renting, leasing or otherwise furnishing of hotel or motel accommodations for profit in the City and upon the gross receipts of restaurants, cafes, cafeterias and all other establishments engaged in the business of selling prepared food for consumption on the premises of such establishment in the City. Page 2 (b) The tax shall be collected from the purchaser or user of the food or accommodations by the person, firm, corporation, association, trust or estate (or other entity of whatever nature) selling such food or furnishing such accommodations (the "taxpayer "), and the taxpayer shall remit to the City on the fifteenth day of each month all collections of the tax for the preceding month, accompanied by reports on forms to be prescribed by the City Manager. (c) As provided in Act No. 18 5, the provis ions of Act No. 3 8 6 of 1941, as amended, together with the rules and regulations thereunder, shall, so far as practicable, apply to the administration, collection, assessment and enforcement of the tax. Section 2. There is hereby created the City Advertising and Promotion Fund, to which fund there shall be credited all collections of the tax. Section 3. The City Advertising and Promotion Fund shall be used, in the manner determined by the City Advertising and Promotion Commission, exclusively for the advertisement and promotion of the City and its environs and /or for the construction, maintenance, repair and operation of a convention center, including the pledge of revenues therein to the payment of bonds issued under Act No. 185, as amended by Act No. 123. Section 4. (a) There is hereby created the City Advertising and Promotion Commission (the "Commission "). The Commission shall have the powers and duties prescribed by Act No. 185, as now or hereafter amended. . -The Commission shall be composed,of seven members as follows: Four members . shall be owners or managers of hotels, motels or restaurants (or other establish- ments engaged in the business of selling food for consumption on the premises) (the "hotel and restaurant members") who shall be appointed by the Mayor with the approval of the Board of Directors of the City; three members shall be the Page 3 (b) The hotel and restaurant members shall at the first meeting of the Commission draw lots for terms of one to four years; all successors (except those appointed to complete an unexpired term) shall serve a term of four years. Section 5. All ordinances and resolutions, and parts thereof, in conflict, in whole or in part, with any of the provisions of this Ordinance are hereby repealed to the extent of such conflict. Section 6. The provisions of this Ordinance are hereby declared to be severable. If any provision shall be held to be invalid or to be inapplicable to any persons or circumstances, such invalidity or inapplicability shall not affect the remainder of the :provisions of this Ordinance. Section 7. It has been found, and it is hereby declared, that the City badly needs additirnal revenues for the advertising and promotion of the City and for the development of a convention center; that this Ordinance and the tax levied by it are the only reasonable means available for the alleviation of these needs; and that the advertisement and promotion of the City and the development of a convention center are essential to the continued development of the City and to the welfare of the inhabitants thereof. This Ordinance, therefore, being necessary for the preservation of the public peace, health and safety, an emergency is declared to exist, and this Ordinance shall be in effect from and after its passage and approval. ATTEST: City Clerk PASSED; May 4 1970.