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ORDINANCE NO 13,527
AN ORDINANCE LEVYING A TAX UPON THE GROSS RECEIPTS
OF HOTELS, MOTELS, RESTAURANTS, CAFES AND CAFETERIAS
IN THE CITY; PRESCRIBING THE PROCEDURE FOR THE COLLEC-
TION AND ENFORCEMENT OF THE TAX; PRESCRIBING THE PUR-
POSES FOR WHICH REVENUES DERIVED FROM THE COLLECTION
OF THE TAX MAY BE USED; PRESCRIBING OTHER MATTERS
RELATED THERETO; AND DECLARING AN EMERGENCY
WHEREAS, the City of Little Rock, Arkansas (the "City ") pursuant
to authority of Act 185, Acts of Arkansas of 1965, as amended, and
Ordinance #12,353 of the Board of Directors of the City passed May 4,
1970, now levies and collects a tax of one (1 %) percent upon the gross
receipts from the renting, leasing or otherwise furnishing of hotel or
motel accommodations for profit in the City and upon the gross receipts
of restaurants, cafes, cafeterias and all other establishments engaged
in the business of selling prepared food for consumption on the pre-
mises of such establishments in the City; and
WHEREAS, the City of Little Rock, Arkansas has many benefits to
offer visitors to the City and is presently not taking full advantage
of its resources for the attraction of visitors; and
WHEREAS, the development of such resources would result in many
economic and other benefits to the City and its inhabitants; and
WHEREAS, the City does not have funds available, but the General
Assembly of the State of Arkansas has adopted Act 185, Acts of Arkansas
of 1965, as amended, providing means by which the City can obtain the
needed additional funds.
NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE
CITY OF LITTLE ROCK, ARKANSAS.
SECTION 1. (A) In addition to the tax of 1% now being levied
and collected in the City of Little Rock, Arkansas pursuant to authority
of Act 185, Acts of Arkansas of 1965, as amended, and Ordinance #12,353
of the Board of Directors of the City of Little Rock, Arkansas passed
May 4, 1970,there is hereby levied effective May 1, 1979 a tax of
One (.1 %) percent (the "Tax ") upon the gross receipts from the renting,
leasing or otherwise furnishing of hotel and motel accommodations for
profit in the City and upon the gross receipts of restaurants, cafes
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and cafeterias, and all other establishments engaged in the selling
of prepared food for consumption on the premises of such establish-
ments in the City.
(B) The Tax shall be collected from the purchaser or user of
the _food or accommodations by the person, firm, corporation, assoc-
iation, trust or estate (or other entity of whatever nature) selling
such food or furnishing such accommodation (the "Taxpayer ") and the
Taxpayer shall remit to the City on the 15th day of each month all
collections of the tax for the preceding month, accompanied by
reports on forms to be prescribed by the City Manager.
(C) As provided in Act 185, Acts of Arkansas of 1965, as amended,
the provisions of Act 386, Acts of Arkansas of 1941, as amended,
together with the rules and regulations thereunder, shall, so far as
practicable, apply to the administration, collection, assessment and
enforcement of the tax.
SECTION 2. All collections of the tax levied by this ordinance
shall be credited to the City Advertising and Promotion fund created
by Ordinance #12,353 of the City of Little Rock passed May 4, 1970.
SECTION 3. The City Advertising and Promotion fund shall be used,
in the manner determined by the City Advertising and Promotion Commis-
sion, exclusively for the advertisement and promotion of the City and
its environs and /or for the construction, maintenance, repair and
operation of a convention center, including the pledge of revenues
therein to the payment of bonds issued pursuant to state law.
SECTION 4. No part of this ordinance is intended, nor shall it
be construed as amending or repealing any part or provision of
Ordinance ;f12,353 of the Boarc? of Directors of the City of Little
Rock, Arkansas passed May 4, 1970. All other ordinances and reso-
lutions and parts thereof in conflict in whole or in part with any
of the provisions of this ordinance are hereby repealed to the extent
of such conflict.
SECTION 5. The provisions of this Ordinance are hereby declared
to be severable. If any provision shall be held to be invalid or to
be inapplicable to any persons or circumstances, such invalidity or
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inapplicability shall not affect the remainder of the provisions of
this Ordinance.
SECTION 6. It has been found, and it is hereby declared, that
the City badly needs additional revenues for the advertising and
promotion of the City and for the development of a convention center;
that this ordinance and the tax levied by it are the only reasonable
means available for the alleviation of these needs; and that the
advertisement and promotion of the City and the development of a
convention center are essential to the continued development of the
City and to the welfare of the inhabitants thereof. This Ordinance,
therefore, being necessary for the preservation of the public peace,
health and safety, an emergency is declared to exist, and this Ordinance
shall be in effect from and after its passage and approval.
PASSED: November 7, 1978
ATTEST: 412vfX4 APPROVED: Cit Clerk U Mayor