HomeMy WebLinkAbout9426RESOLUTION NO. 9,426
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A RESOLUTON TO DIRECT THE CITY
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ATTORNEY TO FILE A PETITION FOR
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REHEARING AS AMICUS CURIAE IN FOSTER
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V. JEFFERSON COUNTY QUORUM COURT
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BEFORE THE ARKANSAS SUPREME COURT TO
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URGE THAT THE COURT REHEAR THE CASE
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AND MODIFY ITS OPINION TO NOTE THAT
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COUNTYWIDE SALES AND COMPENSATING
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USE TAXES ARE CONSTITUTIONAL, AND
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FOR OTHER PURPOSES.
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WHEREAS, the Arkansas Supreme Court has recently issued an
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opinion that holds that countywide sales and compensating use
taxes, particularly taxes that exceed one -half of one percent
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and used for general purposes, are not authorized under Article
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16 of the Arkansas Constitution; and
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WHEREAS, the City of Little Rock has been party to several
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in which such taxes have been deemed state taxes adopted
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cases
pursuant to Article II of the Arkansas Constitution and, as
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such, as not subject to the restriction of Article 16; an
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WHEREAS, it is important that the Court consider this issue
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it was not addressed in any of the opinions issued in the
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since
it is important that the Court consider the
Foster case, and
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impact of this decision in general.
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NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS O
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THE CITY OF LITTLE ROCK, ARKANSAS:
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SECTION 1. The City Attorney is directed to prepare
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appropriate motions and briefs to tender and, if permitted, to
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file as amicus curiae in Foster v. Jefferson County Quorum
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Court, urging the Arkansas Supreme Court to rehear the case an
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modify the opinion to note that countywide sales an
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compensating use taxes are constitutional.
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ADOPTED: June 20, 1995
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APPROVED:
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