HomeMy WebLinkAbout14440ORDINANCE NO. 14,440 268
AN ORDINANCE AMENDING LITTLE ROCK CODE OF
ORDINANCES SECTIONS 4 -42 AND 4 -43 PERTAINING
TO SUPPLEMENTAL TAX UPON GROSS PROCEEDS OR
GROSS RECEIPTS FROM THE SALE OF ALCOHOLIC
BEVERAGES; AND DECLARING AN EMERGENCY.
WHEREAS, the Arkansas Legislature recently enacted Act 844
of 1983 which increased the supplemental tax upon the gross proceeds
or gross receipts of the sale of alcoholic beverages to twelve
(12 %) percent; and
WHEREAS, the increase in the supplemental tax may also be
collected by the City of Little Rock.
BE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE CITY OF
LITTLE ROCK, ARKANSAS:
Section 1. That 4 -42 of the Code of Ordinances of the
City of Little Rock, Arkansas, is hereby amended to read as follows:
Ln
a� There is hereby levied a supplemental tax
of twelve (120) percent upon the gross
proceeds or gross receipts derived from
rothe sale of alcoholic beverages pursuant
01 to Act 132, Acts of Arkansas 1969 as amended
by Act 844, Acts of Arkansas, 1983. Said
A supplemental tax shall be reported and paid
ti to the City Collector or in the manner and
at the same time as gross receipt taxes are
reported and paid to the Commissioner of
Revenues, State of Arkansas. The taxes herein
prescribed may be passed on to the consumer.
A surety bond securing payment to the City
may be required in accordance with and in the
same manner as required by the Commissioner of
Revenues.
Section 2. That 4 -43(b) of the Code of Ordinances of the
City of Little Rock, Arkansas, is hereby amended to read as follows:
The fee for permits applied for and received
after January 1 of any year shall be pro - rated.
on a monthly basis for that particular year.
In addition, there is hereby levied a supplemental
tax of six percent (60) upon the gross proceeds
or gross receipts derived by such private club
from the charges to members for the preparation
and serving of mixed drinks, for the cooling and
serving of such beer and wine drawn from the
private stocks of such members as hereinabove
provided for consumption only on the premises where
served. Said supplemental tax shall be reported
and paid to the City Collector in the same manner
and at the same time as reported and paid to the
Commissioner of Revenues, State of Arkansas.
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Section 3. Emergency Clause. It is hereby found and
declared that the collection of general revenues during the
current year has diminished to such an extent that the activities
of certain necessary agencies of the City of Little Rock are being
and will continue'to be curtailed, and that the provisions of
this Ordinance will aid in the correction of a situation which
otherwise will deprive the citizens of this City from receiving
benefits which the operation of City Government contemplates.
Therefore, an emergency is hereby declared to exist, and this
ordinance is necessary to protect the public health, safety and
welfare and shall be in full force and effect from and after its
passage and approval.
PASSED: May 3, 1983
VEKK ,`__ 7 , MAYOR D-