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Home My WebLink AboutOrdinance 2125 f _ p anORDINANCE NO . C = r g� N sr AN ORDINANCE PROVIDING THAT THAT PORTION OF ANY SINGTX rr,TiCKET SALES IN EXCESS OF $ 1 , 000 . 00 SHALL NOT BE SUBJECT TO THE %T : S SALES AND USE TAX ; PROVIDING FOR A REFUND TO RETAILERS ORDORSu� O OF ANY CITY SALES AND USE TAX PAID BY SAID RETAILERS OR VEN RS TO \ Z THE COMMISSIONER OF REVENUES FOR THAT PORTION OF A SINGLE TICFWT SALE IN EXCESS OF $ 1 , 000 . 00 ; AND FOR OTHER PURPOSES . " WHEREAS , the City of Fayetteville is faced with a financial crisis with reference to having sufficient tax resources to pro- vide municipal services to its inhabitants ; and WHEREAS , the passage of a local sales and use tax would provide financial relief to the City , but the levy of a local J sales and use tax on single ticket sales in excess of $ 1 , 000 . 00 would cause a financial hardship to many citizens of the City . U NOW , THEREFORE , BE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE CITY OF FAYETTEVILLE , ARKANSAS : Section 1 . That portion of any single ticket sale in excess of $ 1 , 000 . 00 shall not be subject to the City ' s Sales and Use Tax . For the purpose of this ordinance , a " single ticket sale " is hereby defined to be the sale of one or more items at the same time to one purchaser . Section 2 . No retailer or vendor shall collect the City ' s Sales and Use Tax on that portion of any single ticket sale in excess of $ 1 , 000 . 00 . Section 3 . Upon receipt of written request from a retailer or vendor to which is attached a verified copy of a single ticket sales receipt in excess of $ 1 , 000 . 00 , the City Controller shall refund to said retailer or vendor any local sales and use tax paid by said retailer or vendor to the Commissioner of Revenues for that portion of said single ticket sale in excess of $ 1 , 000 . 00 . Section 4 . Upon receipt of written request from a purchaser of a motor vehicle to which is attached a sales tax receipt from the State Revenue Department , the City Controller shall refund to said purchaser that portion of the local sales tax paid by said purchaser on that portion of the sales price for said motor vehicle in excess of $ 1 , 000 . 00 . Section 5 . There is hereby created a division of the Finance Department to be designated the Sales and Use Tax Division which division shall administer the refund authorized hereby under such rules and regulations as shall be promulgated by the City Manager . Section 6 . This ordinance shall become effective on the first day of the first calendar month following the expiration of thirty ( 30 ) days from the date of publication of the Mayor ' s proclamation of the election on the question of adopting a local sales and use tax ; provided , in the event a majority of the electors voting on said question vote against the adoption of said tax , this ordinance shall not take effect and shall auto- matically be repealed . PASSED AND APPROVED THIS ZjSt4 DAY OF , 1975 . APPROVED : y� vl EAC( /ff/ MAYOR •P,TTEJ6T : VOL 888 371 CITY : . ,,v MICROFILMED P .. : r �,,1 , . ::' D�ATE OCT 1 6 1976 CERTIFICATE STATE OF ARKANSAS ) CITY OF FAYETTEVILLE ) I , DARLENE WESTBROOK, City Clerk within and for the City of Fayetteville , Arkansas , do hereby certify that the annexed and foregoing is/� a true and correct copy . of the Fayetteville , Arkansas , therein set forth , and the same is as ^^it appears of Record in u A -,Gi,lti X k AaA. L t :� C. Volume at Page •3g thereof , IN WITNESS WHEREOF , I have hereunto set my hand and affixed my official seal this / J9`-150� day of ' i`; pi rAr�/if n �S E • L•:) 011 Q1. �, CITY CLERK . • `h` CERTIFICATE OF RECORD •,Ir �• � i•f t I ,�' AfTE OF ARKA14SAS I •�".r,t•.,s.MsO Washington County ISS. I, Alma L Kollmeyer, Circuit Clerk and Ex-Officio Record :r for Washington County, do hereby certify that the annexa-i or fore- .going instru ant was filed for record in my office on the .2/day of 19Zat,�'clock�M, and the same is duly recorded fined inTTTTTA" record at page-2?v Witness my hand and seal this423day of19 ALMA KOLLMEYER : VOL 372 Circuit Clerk and Ex-Officio Recorded By 5j ) D Duty Clerk , CERTIFICATE OF RECORD State of Arkansas ' SS City of Fayetteville I, ' Suzanne C. Kennedy, City Clerk and i Es-Officio recorder for the City of Fayetteville, r do hereby certify that the annexed or fore- goiag is of record in my office and the same ap- pears in Ordinance Resolution book n V at page Witness my hand and seal this clay of 19 City Clerk and Ex-Officio Recorder STATE of ARKANSAS 1 County of Washington ORn1NANCEI, the hereby certify that I tN ORDINANCE PROVIDING THAT SINGLE am the Publisher of HE NORTHWEST ARKANSAS TIMES, a daily fll�kFt l' SALEION OF ANY S IN EXCESS OF {1,000.00 new IDap r having a second cissa mailing privilege, and being not lees than NOT RE SualScr ,' AX; four pages of five columns each, published at a fixed lace of business and at OT H AND HE USF. TAH: P P �nncmis, , top n iFFUND TO a fixed (daily ) intervals continuously In the City of Fayetteville, County of O P:T AHLI:R.i OR % FNUCRS OF ANY ( I '\ Ski r:N ANT) r,F: "AX PAID BY Washington, Arkansas for more than a period of twelve months, circulated ;.lsn RE'fAILLI S oF. 'n ;NDons To n and distributed from aestablished place of business to subscribers and TUE COa1tUGlUSEH OF REVENUER FOR THAT PORTION of A SINGLIC readers generally of all classes in the City & County for a definite price for Zxcm OF $1 MOM, each copy, or a fixed priceer annum, which p price was fixed at what is wNNilais edit: considered the value of the publication, based upon the news value and RlzpNal MwMa9 aNleiaot tax service value it contains, that at least fifty percent of the subscribers re;neivxs t Tee•ede unsaddled ..YMOt thereto have paid cash for their subscriptions to the newspaper or its agents ,, u,h.hllaic.: and a Ioreli or through recognized news dealers over a period of at least six months ; 1OinI ^ and that the said newspaper ublishes an averse of more than fort . and use tat wouw v�^„m= M1,anri4; P g Y PeroeIIl >"ef to ase City. but the levy of y news matter. ^ lei eel" lead a" lac ole single dew in ease" of N.NAM ergo "sea' Inanclal boadMIP m asap citl"" I further certify that the legal notice hereto attached in the matter of .f me City. Feu', THEREFORE. DS IT OR- n , nEO R1' TRF BOARD OF DIREG . 'r'1RS OF TNF CITY OF PAYEtTE q C LI.F. ARKANSAS' ._�L�.Ri.I .`- terinn 1. That Portion at any single .. ._................—_. kPi "IfIn excess a $1.000.00 Shall ^ i M was In the regular P dally issue of said newspapere.ubfeet to the City's Sales and re for . ras For the Puuvose of this or- ... _�..._. a,nanre, a ".enc. titan IWO, - Is heeebF Owe insertions as follows : "fleM to be the "Ie. .f one or Yes 91 ■ �/ The Bret insertion on the � 7- ._. day of � _. 19... 2.'$-� the second insertion on the day of ____ __ ___------ . 19_____.. the third insertion on the _ day of ------------ 19..-. ...... and the fourth insertion on the / day of - __----------- 19..._..... C. �-1, Sworn to and subscribed before me on thisr ..._..... __ __.. day of q / ------ /J dPU Notary blit My Commission Expires : vas. The ON, this Fees for Printing ..... _____._, ../S.. Shall not fake elfact sed shall, etiepealed. ASSED A ANDD repeated APPROVED THIS 13th Cost of ProOf DAY OF JULY. 1913. _..._ --------------- ......_ APPRnvEiT Ernest E. Laorastel Total $- (ASMStant) Mayas -_........–... __.__... f TTEST : larleue tl'eelnnok r (- rii ) .