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RESOLUTION 13,585
A RESOLUTION TO EXPRESS SUPPORT FOR STATUTORY
AMENDMENTS TO AUTHORIZE IMPROVEMENTS IN THE
INFORMATION PROVIDED TO LOCAL GOVERNMENTS BY THE
STATE OF ARKANSAS RELATED TO COLLECTIONS OF LOCAL
SALES AND USE TAXES; AND FOR OTHER PURPOSES.
WHEREAS, the Arkansas Department of Finance and Administration (DF &A) collects sales taxes
levied by Cities and Counties in Arkansas under the same tax administration system that is used to
collect State sales taxes, and as such, local taxes are "piggy backed" along with the collection of State
sales taxes; and,
WHEREAS, the State withholds an administrative fee of 3% from local tax collections to fund the
cost of such service which totaled approximately $30 million in 2011; and,
WHEREAS, all taxing entities are entitled to have information about the collections produced by the
taxes levied in order to monitor, evaluate, budget and project the tax collections to which they are entitled
to receive; and,
WHEREAS, existing Arkansas law does not authorize or require DF &A to provide information to
local governments that is useful and satisfactory to monitor, evaluate, budget and project local tax
collections; and,
WHEREAS, laws in neighboring states authorize and require the release of information that is
satisfactory to serve the needs of local governments mentioned above which includes tax collections
identified by specific taxpayer, and that the experience in such states demonstrates that related procedures
and reports can be efficiently administered and produced, and that similar laws can be adopted and
administered in Arkansas; and,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE CITY
OF LITTLE ROCK, ARKANSAS:
Section 1: That the Little Rock Board of Directors supports amendments to Arkansas laws to
authorize and require information to be provided to designated representatives of local governments that
will permit them to fully and successfully monitor, evaluate, budget and project local tax collections.
Section 2: That any information that can be identified with a specific taxpayer shall only be released
following an agreement to keep such information confidential, and that such specific taxpayer information
shall be exempt from release under the freedom of information laws of Arkansas.
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I Section 3: That the information will: (1) be made available for the monthly collections and calendar
2 year -to -date, by regular mail, email or by dedicated online account at the option of local governments (in
3 electronic worksheet or PDF format), not later than thirty (30) days following the most recent monthly
4 tax distribution; (2) include details and totals that will agree or reconcile to the related tax collections
5 distributed by the State Treasurer to a local government for a particular month; and (3) be updated as
6 required by subsequent adjustments due to refunds, rebates, additional tax payments and any other matter
7 affecting the tax collected for a particular period.
8 Section 4. Severability. In the event any title, section, paragraph, item, sentence, clause, phrase, or
9 word of this resolution is declared or adjudged to be invalid or unconstitutional, such declaration or
10 adjudication shall not affect the remaining portions of the resolution which shall remain in full force and
11 effect as if the portion so declared or adjudged invalid or unconstitutional were not originally a part of the
12 resolution.
13 Section 5. Repealer. All laws, ordinances, resolutions, or parts of the same, that are inconsistent
14 with the provisions of this resolution, are hereby repealed to the extent of such inconsistency.
15 ADOPTED: October 16, 2012.
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ATTEST:
APPROVED:
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S ,City Clerk
Mark Sto ola, ayor
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AP D S TO LEGAL FORM:
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Thomas M. Carpenter, City Att ney
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