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HomeMy WebLinkAbout22010 1 ORDINANCE NO. 22,010 2 3 AN ORDINANCE TO CALL A SPECIAL ELECTION IN THE CITY OF 4 LITTLE ROCK, ARKANSAS, FOR SEPTEMBER 14, 2021, ON THE 5 QUESTION OF WHETHER TO LEVY A 1% SALES AND USE TAX 6 WITHIN THE CITY OF LITTLE ROCK, ARKANSAS, TO PROVIDE 7 THAT THE LEVY SHALL COMMENCE ON JANUARY 1, 2022; TO 8 PRESCRIBE OTHER MATTERS THAT PERTAIN TO THE ELECTION; 9 AND FOR OTHER PURPOSES. 10 11 WHEREAS, the Board of Directors of the City of Little Rock, Arkansas (the "City"), passed Little 12 Rock, Ark., Ordinance No. 22,011 (June 15, 2021) which, if approved by the City electors, levies a 1% 13 Sales and Use Tax within the City;and, 14 WHEREAS,pursuant to Ark. Code Ann. §26-75-308 a municipality,once an ordinance which levies 15 a Sales and Use Tax is adopted,must,by ordinance provide for the calling and holding of a special election 16 on the question of whether to approve the levy;and, 17 WHEREAS,the purpose of this ordinance is to call a special election on the question of the levy of 18 the Sales and Use Tax. 19 NOW,THEREFORE,BE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE CITY 20 OF LITTLE ROCK,ARKANSAS: 21 Section 1. A special election is also hereby called to be held on September 14,2021,at which special 22 election there shall be submitted to the electors of the City the question of the levy of a 1% Sales and Use 23 Tax pursuant to Little Rock, Ark., Ordinance No. 22,011 (June 15, 2021), which shall start collection on 24 January 1, 2022, and shall cease being levied on December 31, 2031, and shall be levied on the receipts 25 from the sale at retail of all items and services that are subject to taxation under the Arkansas Gross Receipts 26 Tax Act of 1941, as amended, as set out in Title 26, Chapter 52 of the Arkansas code of 1987 Annotated; 27 and the Arkansas Compensating Use Tax of 1949, as amended, as set out in Title 26, Chapter 53 of the 28 Arkansas code of 1987 Annotated. 29 Section 2. The ballot at the special election on the question of whether to levy the sales and use tax 30 referred to above shall be in substantially the following form: 31 /I 32 /I 33 II [Page 1 of 31 1 Vote on measure by placing an"X" in the square opposite the measure either for or 2 against: 3 0 FOR Adoption of a 1% local Sales and Compensating Use Tax within the 4 City of Little Rock, Arkansas, for which collections of the levy will begin 5 on January 1, 2022 and shall cease to be levied on December 31, 2031. 6 0 AGAINST adoption of a 1% local Sales and Compensating Use Tax 7 within the City of Little Rock, Arkansas for which collections of the levy 8 will commence on January 1, 2022 and shall cease to be levied on 9 December 31, 2031. 10 Section 3. The election shall be held and conducted and the vote canvassed and the results declared 11 under the law and in the manner now provided for municipal elections unless otherwise provided in Title 12 26,Chapter 75, Subchapter 2 of the Arkansas Code of 1987 Annotated(the"Authorizing Legislation")and 13 only qualified voters of the City shall have the right to vote at the election. 14 Section 4. The results of the election shall be proclaimed by the Mayor,and his Proclamation shall be 15 published one (1)-time in a newspaper having a general circulation in the City, which Proclamation shall 16 advise that the results as proclaimed shall be conclusive unless attacked in the courts within thirty(30)days 17 after the date of publication. 18 Section 5. A certified copy of this ordinance shall be filed with the Pulaski County Clerk at least sixty 19 (60)days prior to the election date. 20 Section 6. A certified copy of this ordinance shall be provided to the County Board of Election 21 Commissioners so that the necessary Election Officials and supplies may be provided. 22 Section 7. A certified copy of this ordinance shall also be provided to the Commissioner of Revenues 23 of the State of Arkansas as soon as practical. 24 Section 8. The Mayor and City Clerk or Recorder, for and on behalf of the City, be, and they are 25 hereby authorized and directed to do any and all things necessary to call and hold the special election as 26 herein provided and, if the levy of the Sales and Use Tax is approved by the electors,to cause the Sales and 27 Use Tax to be collected in accordance with the Authorizing Legislation,and to perform all acts of whatever 28 nature necessary in a timely fashion to carry out the authority conferred by this ordinance. 29 Section 9. Any other required steps not expressly set forth in this ordinance shall also be conducted 30 in a timely fashion in order to accomplish the purposes set out within this ordinance. 31 Section 10. Because the 3/8-Cent ($0.00375 cents) Sales and Compensating Use Tax authorized in 32 Little Rock, Ark., Ordinance No. 20,450 (July 11, 2011), approved by vote of the people, shall expire and 33 collection shall cease on December 31,2021,the aggregate increase in the levy of a Sales and Compensating (Page 2 of 31 1 Use Tax upon the successful implementation of the tax authorized in this ordinance, is only 5/8-Cent 2 (.00625 cents)when the levy commences on January 1,2022. 3 Section 11. Severability. In the event any section, subsection, subdivision, paragraph, subparagraph, 4 item, sentence, clause, phrase, or word of this ordinance is declared or adjudged to be invalid or 5 unconstitutional, such declaration or adjudication shall not affect the remaining provisions of this 6 ordinance,as if such invalid or unconstitutional provision was not originally a part of this ordinance. 7 Section 12. Repealer. All ordinances, resolutions, bylaws, and other matters inconsistent with this 8 ordinance, including but not limited to Little Rock, Ark.,Ordinance No. 20,449(July 11,2011)and, Little 9 Rock,Ark.,Ordinance No.20,450(July 11,2011), are hereby repealed to the extent of such inconsistency. 10 PASSED: June 15, 2021 11 ATTEST: APPROVED: 12 � ._ 13 ARA4. V! 7� i 14 Allison Segars, De ity Clerk Frank Scott,Jr., Ma r 15 APPROVED AS TO LEGAL FORM: 16 17 r'4-4. 18 Thomas M. Carpenter, City Att ey 19 // 20 // 21 // 22 // 23 // 24 // 25 // 26 // 27 // 28 // 29 // 30 // 31 // 32 // 33 // 34 // 35 // {Page 3 of 3]