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1 ORDINANCE NO. 17,979
2
3 AN ORDINANCE TO LEVY PURSUANT TO ARK. CODE
4 ANN. § 14 -164 -338, AS AMENDED, A THREE QUARTER
5 PERCENT (%O /o) SALES AND COMPENSATING USE TAX
6 FOR A PERIOD OF SIXTY MONTHS TO MAKE CERTAIN
7 CAPITAL IMPROVEMENTS OF A PUBLIC NATURE; TO
s CALL AN ELECTION TO APPROVE SUCH A LEVY; TO
9 DECLARE AN EMERGENCY; AND FOR OTHER
10 PURPOSES.
11 WHEREAS, the Board of Directors of the City of Little Rock, Arkansas, has concluded
12 that there is a need to address capital improvements of a public nature within the City, and
13 WHEREAS, Arkansas Code Annotated § 14- 164 -338, as amended, authorizes the use
14 of a sales and compensating use tax for up to sixty months to finance said improvements, and
15 WHEREAS, the voters of the City of Little Rock should be asked to approve the plan
16 to provide for these capital improvements at a special election called for such purpose on May
17 25, 1999,
is NOW, THEREFORE, BE IT ORDAINED BY BOARD OF DIRECTORS OF THE
19 CITY OF LITTLE ROCK, ARKANSAS:
20 Section 1. There is hereby levied a three quarter (% %) percent sales and
21 compensating use tax to be assessed and collected for a period of sixty months in accordance
22 with Arkansas law provided that such levy is approved by the voters at a special election to be
23 held on May 25, 1999.
24 Section 2. There will be, and hereby is called, a special election to be held on May
25 25, 1999, at which election there shall be submitted to the electors of the City of Little Rock,
26 Arkansas, the question of whether to levy for a period of sixty (60) months, a citywide three
27 quarter (% %) percent sales and compensating use tax pursuant to Ark. Code Ann. § 14-164 -338,
28 as amended, to finance the costs of obtaining by purchase, lease, construction, reconstruction,
29 restoration, improvement, alteration, repair, or other means, any physical betterment or
30 improvement or any preliminary plans, studies, or surveys relative to, lands or rights in land,
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I including, without limitation, leases, air rights, easements, rights -of -way, or licenses, and any
2 furnishings, machinery, vehicles, apparatus, or equipment for any public betterment or
3 improvement as follows:
4 (A) $105 Million in Infrastructure Improvements including streets, drainage,
s sidewalks, traffic signals and curbs and gutters;
6 (B) $9 Million in Zoo Improvements;
7 (C) $14 Million in Housing & Historic Preservation Improvements;
s (D) $4 Million in Soccer /Baseball /Softball Recreation Area Improvements;
9 (E) $11.625 Million in Community Centers and Parks Improvements;
10 (F) $5.75 Million in Fire Station Construction and Expansion and in the
11 Purchase of Three Fire Engines and Three Fire Ladder Trucks;
12 (G) $500,000.00 in Capital Improvements for the Animal Services
13 Department.
14 Section 3. The question of whether to levy the sales and compensating use tax shall
1s be placed on the ballot for the election in substantially the following form:
16 A proposal to levy a citywide three quarter (4 %) percent sales and compensating
17 use tax in accordance with Little Rock, Ark., Ordinance 17,979, passed on April 13, 1999,
18 to be used for capital improvements of a public nature, purchase sites for, equip, and
19 construct the following public facilities for the City of Little Rock, Arkansas, beginning
20 July 1, 1999, or as set by Arkansas law, and which shall cease sixty months after the
21 effective date of the tax. The revenues derived from this sales and compensating use tax
22 shall be used only for the following stated purposes:
23 ❑ FOR the adoption of a sixty month three quarter (3/4 %) percent
24 sales and compensating use tax within the City of Little Rock,
25 Arkansas, for capital improvements, for: (a) $105 million for
26 infrastructure needs including streets, drainage, sidewalks, traffic
27 signals and curbs and gutters; (b) $9 million for zoo
28 improvements; (c) $14 million for housing and historic
29 preservation projects; (d) $4 million for a soccer /baseball/softball
30 recreation complex; (e) $11.625 million for community centers; (f)
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1• $ 5.75 million for new fire stations, fire engines and fire ladder
2 trucks; (g) $500,000.00 for capital improvements to the Animal
3 Services Department.
4 ❑ AGAINST the adoption of a sixty month three quarter (3/< %)
s percent sales and compensating use tax within the City of Little
6 Rock, Arkansas, for capital improvements, for: (a) $105 million
7 for infrastructure needs including streets, drainage, sidewalks,
s traffic signals and curbs and gutters; (b) $9 million for zoo
9 improvements; (c) $14 million for housing and historic
10 preservation projects; (d) $4 million for a soccer /baseball/softball
1 t recreation complex; (e) $11.625 million for community centers; (0
12 $ 5.75 million for new fire stations, fire engines and fire ladder
13 trucks; (g) $500,000.00 for capital improvements to the Animal
14 Services Department.
15 Section 4. Maximum Tax Limitation. This sales and compensating use tax shall be
16 levied and collected only upon the first two thousand five hundred dollars ($2,500.00), or the
17 statutory limit set by the General Assembly, whichever is greater, of gross receipts, gross
18 proceeds or sales price from each single transaction as provided in Ark. Code Ann. § 26 -75 -222
19 as amended.
20 Section 5. Single Transaction. The term "single transaction" shall be defined as:
21 (A) When two or more devices in which, upon which or by which any
22 person or property is, or may be, transported or drawn, including but not limited
23 to on -road vehicles, whether required to be licensed or not, off -road vehicles,
24 farm vehicles, airplanes, water vessels, motor vehicles, or non - motorized
25 vehicles, and mobile homes, or sold to a person by a seller, each individual unit,
26 whether part of a "fleet" sale or not, shall be treated as a single transaction for the
27 purpose of the local sales tax.
28 (B) The charges for utility services, which are subject to the taxes
29 levied under this ordinance, and which are furnished on a continuous service
30 basis, whether such services are paid daily, weekly, monthly, or annually, for the
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1 purposes of the local sales tax, shall be computed in daily increments, and each
2 such daily charge increment shall be considered to be a single transaction for the
3 purpose of the local sales tax.
4 (C) For sales of building materials and supplies to contractors,
s builders, or other persons, a single transaction, for the purposes of the local sales
6 tax, shall be deemed to be any single sale which is reflected on a single invoice,
7 receipt or statement, on which an aggregate sales, or use, tax figure has been
8 reported and remitted to the state.
9 (D) When two or more items of major household appliances,
to commercial appliances, major equipment and machinery are sold, each
11 individual unit shall be treated a single transaction for the purpose of the local
12 sales tax.
13 (E) For groceries, drug items, dry goods and other tangible personal
14 property and /or /or services not otherwise expressly covered in this section, a
15 single transaction shall be deemed to be any single sale which is reflected on a
16 single invoice, receipt or statement, on which an aggregate sales tax figure has
17 been reported and remitted to the state.
18 Section 6. Sales and Compensating Use Tax Included. At any point in this ordinance
19 where the phrase "sales tax," or "compensating use tax," or "use tax," has been used alone
20 without reference to the other tax, and it is appropriate and legal to do so, it is assumed that the
21 phrase was intended to be "sales and compensating use tax."
22 Section 7. Severability. In the event any title, subtitle, section, subsection,
23 subdivision, paragraph, subparagraph, item, sentence, clause, phrase, or word of this ordinance
24 is declared to adjudged to be invalid or unconstitutional, such declaration or adjudication shall
25 not affect the remaining portions of this ordinance which shall remain in full force and effect
26 as if the portion so declared or adjudged invalid or unconstitutional was not originally a part of
27 this ordinance.
28 Section 8. Repealer. All ordinances, resolutions, or regulations, or any parts of
29 such documents, which are inconsistent with the provisions of this ordinance are hereby
30 repealed to the extent of such inconsistency.
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1 Section 9. Emergency. The Board of Directors believes that the need for a capital, ,.
2 improvement program funded with a three quarter (1/4 %) percent sixty month capital
3 improvements sales and compensating use tax is essential to the public health, safety and
4 welfare, and further believes that an ordinance which sets forth in some detail the purposes of
5 such an election is essential to help educate the voters. An emergency is, therefore, declared to
6 exist and this ordinance shall be in full force and effect from and after the date of its passage.
7 PASSED: April 13, 1999
8 ATTEST:
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UA,44 Zang,
Robbie Hancock, Cray Clerk
APPROVED AS TO LEGAL FORM:
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Thomas M. Carpenter, City A orney
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APPROVED: n
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Jim Da' y, Mayor