HomeMy WebLinkAbout12212ORDINANCE NO. 12,212
AN ORDINANCE LEVYING A PERMIT TAX AND A GROSS
PROCEEDS OR GROSS RECEIPTS TAX ON THE SALE OF
ALCOHOLIC BEVERAGES FOR ON- PREMISES CONSUMPTION
WITHIN THE CITY OF LITTLE ROCK, ARKANSAS PURSUANT
TO ALL TERMS AND CONDITIONS OF ACT 132, ACTS OF
ARKANSAS, 1969; LEVYING A PERMIT TAX AND GROSS
RECEIPTS TAX ON PRIVATE CLUBS IN WHICH ALCOHOLIC
BEVERAGES MAY BE SERVED; AND FOR OTHER PURPOSES.
WHEREAS, the City of Little Rock, Arkansas, did on
M Tuesday, April 15, 1969 in a city -wide election approve the sale
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� of alcoholic beverages for on- premises consumption subject to
the restrictions set forth in Act 132, Acts of Arkansas, 1969, and
WHEREAS, said Act 132 empowers cities and incorporated
,IV, towns to levy additional fees and /or supplemental taxes on the
'k sale of alcoholic beverages for on- premises consumption in hotels
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.> or restaurants and on private clubs..which serve alcoholic beverages,
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WHEREAS, the City desires to levy a permit fee and a
supplemental gross proceeds or gross receipts tax in accordance
with the terms of said Act 132.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS
OF THE CITY OF LITTLE ROCK, ARKANSAS.
SECTION 1. Any hotel or restaurant which shall apply
for and receive a permit to sell alcoholic beverages for on-
premises consumption in accordance with Section 5, Act 132,
Acts -of Arkansas, 1969 shall pay to the City of Little Rock an
annual permit fee on a calendar year basis in the following
applicable amount:
Hotel, having fewer than 100 rooms $ 500.00 x
Hotel, having 100 or more rooms 1,000,00 "
Restaurant, having a seating capacity
of less than 100 persons 500.00
Restaurant, having a seating capacity
of 100 or more persons 1,000,00
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An annual renewal fee in the same amount as provided
above shall be paid to the City Collector on or before January 1
of each year.
The fees for permits applied for and received in
accordance with Section 5 of said Act 132 after January 1 of any
year shall be prorated for the remaining months of that
particular year.
SECTION 2. There is hereby levied a supplemental tax
of 10 Per Centum (10 %) upon the gross proceeds or gross receipts
derived from the sale of alcoholic beverages pursuant to Act 132,
Acts of Arkansas, 1969. Said supplemental tax shall be reported
and paid to the City Collector and in the same manner and at
the same time as gross receipts 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 3. Any private club which applies for and
receives a permit from the Alcoholic Beverage Control Board in
accordance with Section 10 of said Act 132 shall pay to the City
of Little Rock an annual permit fee of $250.00 on a calendar
year basis. An annual renewal fee in the same amount shall be
paid to the City Collector on or before January 1 of each year.
The fee for permits applied for and received after
January 1 of any year shall be prorated on a monthly basis for
that particular year,
In addition there is hereby levied a supplemental tax
of five percent (5 %) upon the gross proceeds or gross receipts
derived by such private club from the charges to members for the
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serving- of mixed drinks or for the cooling and serving of beer
and wine 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.
SECTION 4. If any permitee shall fail to remit the
supplemental tax on gross receipts within the time provided by
said Act 132 a penalty of twenty -five percent (25 %) thereof
shall be due and payable.
SECTION 5. If any provision of this Ordinance or any
word, phrase or paragraph thereof is held invalid, such invalidity
shall in no way affect other provisions of this ordinance and to
this end the provisions of this ordinance are declared to be
severable.
SECTION 6. All ordinances and parts of ordinances in
conflict herewith are hereby repealed, provided, however, nothing
herein shall be construed as repealing or amending the existing
privilege tax ordinances of this City,
SECTION 7. Whereas, various businesses and private
clubs have been authorized by the State of Arkansas to immediately
sell and /or serve alcoholic beverages for on- premises consumption
upon the payment of permit fees and gross receipts taxes as levied
by the State of Arkansas and cities affected. And, whereas,
certain businesses and private clubs in the City of Little Rock
have been issued permits for such purposes and it is desirable
that the City of Little Rockfs tax and permit fee measure herein
contained become effective immediately.
Now, therefore, an emergency is declared to exist and
this ordinance being necessary for the preservation of public
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peace, health and safety shall become effective and be in force
from and after its passage.
PASSED: April 21, 1969
ATTEST: a 9 n4/ cyatl✓ APPROVED
Acting //''City Clerk yo