HomeMy WebLinkAbout179811 ORDINANCE NO. 17,981
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3 AN ORDINANCE TO LEVY PURSUANT TO ARK. CODE
4 ANN. § 26 -75 -201 ET SEQ., AS AMENDED, A ONE
5 QUARTER (' /a %) PERCENT SALES AND COMPENSATING
6 USE TAX FOR THE GENERAL PURPOSES OF THE CITY;
7 TO PRESCRIBE OTHER MATTERS THAT PERTAIN TO
8 AN ELECTION ON THE ISSUE; TO CALL AN ELECTION
9 TO APPROVE SUCH A LEVY; TO DECLARE AN
10 EMERGENCY; AND FOR OTHER PURPOSES.
11 WHEREAS, the Board of Directors of the City of Little Rock, Arkansas, has concluded
12 that there is a need for additional operating monies to better accomplish and enhance the
13 services offered to the citizens of Little Rock, and
14 WHEREAS, Arkansas Code Annotated § 26 -75 -201 et seq., as amended, authorizes the
15 use of a sales and compensating use tax for general purposes, and
16 WHEREAS, the voters of the City of Little Rock should be asked to approve the levy
17 and imposition of this tax at a special election called for such purpose on May 25, 1999,
18 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 one quarter (Ya %) percent sales and compensating
21 use tax to be assessed and collected for general purposes in accordance with Arkansas law
22 provided that such levy is approved by the voters at a special election to be held on May 25,
23 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 a citywide one quarter (' /a %) percent sales and
27 compensating use tax pursuant to Ark. Code Ann. § 26 -75 -201 et seq., as amended.
28 Section 3. The question of whether to levy the sales and compensating use tax shall
29 be placed on the ballot for the election in substantially the following form:
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1• AUTHORIZATION AND APPROVAL OF THE LEVY OF ONE QUARTER •..
2 (' /a %) PERCENT SALES AND COMPENSATING USE TAX WITHIN THE
3 CITY OF LITTLE ROCK, ARKANSAS TO BE USED FOR ANY PURPOSE
4 FOR WHICH THE CITY'S GENERAL FUNDS MAY BE USED.
5 The authorization and approval of the levy of a one quarter (1/4 %) percent
6 sales and compensating use tax within the City of Little Rock, Arkansas,
9 contained in Little Rock, Ark., Ordinance No. 17,981, adopted April 13, 1999.
s Proceeds of the sales and compensating use tax shall be levied on the receipts
9 from the sale at retail within the City of all items which are subject to taxation
10 under the Arkansas Gross Receipts Tax Act of 1941, as amended, and the
I 1 receipts from the storing, using or consuming with the City of tangible personal
12 property under the Arkansas Compensating Use Tax Act of 1949, as amended.
13 Vote on the measure by placing an x in the square opposite the measure either
14 for or against:
15 ❑ FOR adoption of a one quarter (1/4 %) percent local sales and
16 compensating use tax within the City of Little Rock.
17 ❑ AGAINST adoption of a one quarter ('/4 %) percent local sales and
18 compensating use tax within the City of Little Rock.
19 Section 4. Maximum Tar Limitation. This sales and compensating use tax shall be
20 levied and collected only upon the first two thousand five hundred dollars ($2,500.00), or the
21 statutory limit set by the General Assembly, whichever is greater, of gross receipts, gross
22 proceeds or sales price from each single transaction as provided in Ark. Code Ann. § 26 -75 -222
23 as amended.
24 Section 5. Single Transaction. The term "single transaction" shall be defined as:
25 (A) When two or more devices in which, upon which or by which any
26 person or property is, or may be, transported or drawn, including but not limited
27 to on -road vehicles, whether required to be licensed or not, off -road vehicles,
28 farm vehicles, airplanes, water vessels, motor vehicles, or non - motorized
29 vehicles, and mobile homes, or sold to a person by a seller, each individual unit,
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t whether part of a "fleet" sale or not, shall be treated as a single transaction for the ( L.
2 purpose of the local sales tax.
3 (B) The charges for utility services, which are subject to the taxes
4 levied under this ordinance, and which are furnished on a continuous service
s basis, whether such services are paid daily, weekly, monthly, or annually, for the
6 purposes of the local sales tax, shall be computed in daily increments, and each
7 such daily charge increment shall be considered to be a single transaction for the
a purpose of the local sales tax.
9 (C) For sales of building materials and supplies to contractors,
to builders, or other persons, a single transaction, for the purposes of the local sales
I t tax, shall be deemed to be any single sale which is reflected on a single invoice,
12 receipt or statement, on which an aggregate sales, or use, tax figure has been
13 reported and remitted to the state.
14 (D) When two or more items of major household appliances,
Is commercial appliances, major equipment and machinery are sold, each
16 individual unit shall be treated a single transaction for the purpose of the local
17 sales tax.
is (E) For groceries, drug items, dry goods and other tangible personal
19 property and /or /or services not otherwise expressly covered in this section, a
20 single transaction shall be deemed to be any single sale which is reflected on a
21 single invoice, receipt or statement, on which an aggregate sales tax figure has
22 been reported and remitted to the state.
23 Section 6. Sales and Compensating Use Tar Included. At any point in this ordinance
24 where the phrase "sales tax," or "compensating use tax," or "use tax," has been used alone
25 without reference to the other tax, and it is appropriate and legal to do so, it is assumed that the
26 phrase was intended to be "sales and compensating use tax."
27 Section 7. Severability. In the event any title, subtitle, section, subsection,
28 subdivision, paragraph, subparagraph, item, sentence, clause, phrase, or word of this ordinance
29 is declared to adjudged to be invalid or unconstitutional, such declaration or adjudication shall
30 not affect the remaining portions of this ordinance which shall remain in full force and effect
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as if the portion so declared or adjudged invalid or unconstitutional was not originally a part of
this ordinance.
Section 8. Repealer. All ordinances, resolutions, or regulations, or any parts of
such documents, which are inconsistent with the provisions of this ordinance are hereby
repealed to the extent of such inconsistency.
Section 9. Emergency. The Board believes that there is a need to provide enhanced
services and operations within the City and that the need for funds to perform these services is
essential. An election must be held as soon as possible. The provision of these additional
services, in the opinion of the Board of Directors, and after consultation at numerous meetings
with various groups within the City, is essential to the public health, safety and welfare. An
emergency is, therefore, declared to exist and this ordinance shall be in full force and effect from
and after the date of its passage.
PASSED: April 13, 1999
ATTEST: APPROVED:
<::2 QII o � a �Pdj1�—
Robbie Hancock, ity Clerk
APPROVED AS TO LEGAL FORM:
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Thomas M. Carpenter, City Attorney
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Jim a' ey, Mayor