HomeMy WebLinkAbout165621 ORDINANCE NO. 16,562
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 AFSINGLE TRANSACTIONA,
6 DECLARING AN EMERGENCY; AND FOR OTHER
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 transactions.
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 Osingle Transactions shall be defined as:
16 A. When two or more devices in which, upon which or
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
21 non - motorized vehicles, and mobile homes, or sold
to a person by a seller, each individual unit,
22 whether part of a Ofleets 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
statement, on which an aggregate sales (or use) tax
figure has been reported and remitted to the State.
D. When two or more items of major household
appliances, commercial appliances, major equipment
and machinery are sold, each individual unit shall
be treated as a single transaction for the purpose
of the local sales tax.
E. For groceries, drug items, dry goods and other
tangible personal property and /or services not
otherwise expressly covered in this section, a
single transaction shall be deemed to be any single
sale which is reflected on a single invoice,
receipt or statement, on which an aggregate sales
tax figure has been reported and remitted to the
State.
SECTION 2. SEVERABILITY. If any part of this Ordinance is
held invalid, such invalidity shall not affect the validity of
any other portion of this Ordinance.
SECTION 3. REPEALER. All laws and parts of laws in conflict
with this Ordinance are hereby repealed.
SECTION 4. EMERGENCY CLAUSE. It is hereby found that an
immediate need exists for Amendment of Little Rock, Ark. Ord.
Nos. 16,496 and 16,515 to facilitate the more effective and
efficient operation of the City of Little Rock, and, it is,
therefore declared that an emergency exists and this Ordinance,
being necessary for the immediate preservation of the public
peace, health and safety shall be in full force and effect from
and after the date of its passage.
PASSED: December 21, 1993
ATTEST:
s /Robbie Hancock
CITY CLERK
APPROVED AS TO FORM:
s /Thomas M. Carpenter
THOMAS
CITY ATTORNEY
s /Jim Dailey
JIM DAILEY
MAYOR