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HomeMy WebLinkAbout22485 1 ORDINANCE NO. 22,485 File 08r''17/2 11:O6:?,5 2 Terri Hollingsworth ri i o«nty Clerk 3 AN ORDINANCE TO CALL A SPECIAL ELECTION IN THE �) 6 4 LITTLE ROCK, ARKANSAS, FOR NOVEMBER 5, 2024, ON THE 5 QUESTION OF WHETHER TO LEVY AN ADDITIONAL 3/8-CENT SALES 6 AND COMPENSATING USE TAX WITHIN THE CITY OF LITTLE 7 ROCK, ARKANSAS, TO BE USED FOR GENERAL OPERATIONAL 8 PURPOSES; TO PROVIDE THAT THE LEVY SHALL COMMENCE ON 9 APRIL 1, 2025; TO PRESCRIBE OTHER MATTERS THAT PERTAIN TO 10 THE ELECTION; TO DECLARE AN EMERGENCY; AND FOR OTHER 11 PURPOSES. 12 13 WHEREAS, the Board of Directors of the City of Little Rock, Arkansas (the "City"), passed Little 14 Rock, Ark., Ordinance No. 22,484 (July 16, 2024) which, if approved by the City electors, levies an 15 additional'is-Cent($0.00375 cent)Sales and Compensating Use Tax within the City to be used for general 16 operational purposes;and, 17 WHEREAS, pursuant to Ark. Code Ann. § 26-75-208, once an ordinance which levies a Sales and 18 Compensating Use Tax is adopted,a municipality must by ordinance provide for the calling and holding of 19 a special election on the question of whether to approve the levy; and, 20 WHEREAS, the purpose of this ordinance is to call a special election on the question of the levy of 21 additional 3/8-Cent($0.00375%) Sales and Compensating Use Tax. 22 NOW,THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE CITY 23 OF LITTLE ROCK,ARKANSAS: 24 Section 1. A special election is hereby called to be held on November 5,2024,at which special election 25 there shall be submitted to the electors of the City the question of the levy of an additional 'is-Cent 26 ($0.00375 cent) Sales and Use Tax to be used for general operational purposes pursuant to Little Rock, 27 Ark., Ordinance No. 22,485 (July 16, 2024), which shall start collection on April 1, 2025, and shall be 28 levied on the receipts from the sale at retail of all items and services that are subject to taxation under the 29 Arkansas Gross Receipts Tax Act of 1941, as amended, as set out in Title 26, Chapter 52 of the Arkansas 30 Code of 1987 Annotated, and the Arkansas Compensating Use Tax of 1949,as amended,as set out in Title 31 26,Chapter 53 of the Arkansas Code of 1987 Annotated. 32 Section 2. The ballot title at the special election on the question of whether to levy the Sales and 33 Compensating Use Tax referred to above shall be in substantially the following form: IPage 1 of 31 1 Vote on measure by placing an "X" in the square opposite the measure either for or against: 2 FOR Adoption of an additional 3/8-Cent ($0.00375 cent) local Sales and 3 Compensating Use Tax within the City of Little Rock, Arkansas, for which 4 collections of the levy will begin on April 1,2025,to be used for general operational 5 purposes. 6 El AGAINST Adoption of an additional 3/8-Cent ($0.00375 cent) local Sales and 7 Compensating Use Tax within the City of Little Rock, Arkansas for which 8 collections of the levy will commence on April 1, 2025, to be used for general 9 operational purposes. 10 Section 3. The special election shall be held and conducted and the vote canvassed and the results 11 declared under the law and in the manner now provided for municipal elections unless otherwise provided 12 in Title 26, Chapter 75, Subchapter 2 of the Arkansas Code of 1987 Annotated (the "Authorizing 13 Legislation")and 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. The Mayor and City Clerk or Recorder,for and on behalf of the City,be,and they are hereby 19 authorized and directed to do any and all things necessary to call and hold the special election as herein 20 provided and, if the levy of the Sales and Compensating Use Tax is approved by the electors,to cause the 21 Sales and Compensating Use Tax to be collected in accordance with the Authorizing Legislation, and to 22 perform all acts of whatever nature necessary in a timely fashion to carry out the authority conferred by this 23 ordinance. 24 Section 6. Any other required steps not expressly set forth in this ordinance shall also be conducted in 25 a timely fashion in order to accomplish the purposes set out within this ordinance. 26 Section 7. Severability. In the event any section, subsection, subdivision, paragraph, subparagraph, 27 item, sentence, clause, phrase, or word of this ordinance is declared or adjudged to be invalid or 28 unconstitutional, such declaration or adjudication shall not affect the remaining portions of the ordinance, 29 which shall remain in full force and effect as if the portion so declared or adjudged invalid or 30 unconstitutional was not originally a part of the ordinance. 31 Section 8. Repealer. All ordinances, resolutions, bylaws, and other matters inconsistent with this 32 ordinance,including but not limited to Little Rock,Ark.,Ordinance No.22,485 (July 16,2024),are hereby 33 repealed to the extent of such inconsistency. 1Page2 of31 1 Section. 9. Emergency Clause. The ability to provide sufficient revenues to address capital and 2 operational needs of the City, and to have a timely election on the levy of such a tax, is essential to the 3 public health, safety and welfare;an emergency is, therefore, declared to exist and this ordinance shall be 4 in full force and effect from and after the date of its passage. 5 PASSED:July 30,2024 6 ATTEST: APPROVED: 7 • 8 AtfAIA 9 Allison Segars,Acti 0 _ ' Clerk Frank Scott,Jr., t:::5- 10 APPROVED AS TO LEGAL FORM: 11 12 C3444--ww 13 Thomas M.Carpenter,City Atto ey 14 // 15 // 16 // 17 // 18 // 19 // 20 // 21 // 22 // 23 // 24 // 25 // 26 // 27 // 28 // 29 // 30 // 31 // 32 // 33 // 34 // 35 // [Page 3 of 31