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HomeMy WebLinkAboutOrdinance 2933 F Fit 6 i ORDINANCE NO . 2933n� a0010FRIARD AN ORDINANCE •LEVYING A LOCAL SALES ( GROSS RECEIPTS ) AND USE TAX ; CALLING AND SETTING A DATE ,FOR -A SPECIAL ELECTION TO REFER SAID LEVY TO A VOTE Oh%-T}Iy, _PEQPLE AND FOR OTHER PURPOSES . rar R ' ' . Y JBE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE CITY OF FAYETTEVILLE , ARKANSAS : Section 1 . ( a) Subject to the limitation prescribed by paragrap ) of this section , there is hereby levied a local sales ( gross receipts ) tax at the rate of one percent ( 1%) on the receipts of the sale at retail within the City of Fayetteville , Arkansas , of all items which are subject to taxation under the Arkansas Gross Receipts Tax Act of 1941 , Act 386 of the 1941 Acts of Arkansas , as said Act has been heretofore or may be hereinafter amended ; and that there is hereby imposed an excise tax on the storage , use , or other consumption within the City of tangible personal property purchased , leased , or rented from any retailer from outside the state for storage , use , or other consumption in the City at a rate of one percent ( 1'/) of the sale price of the property or , in the case of leases or rentals , of said lease or rental price , which tax shall be collected according to the terms , procedures and regulations of the Arkansas Compensating Tax Act of 1949 , Act 487 of the 1949 Acts of Arkansas , as said Act has been heretofore or may hereinafter be amended . (b ) The aforesaid sales and use tax shall be levied and collected only to a maximum tax of $ 25 . 00 on each single transaction , and vendors shall be responsible for collecting and remitting the tax only to the maximum of $ 25 . 00 for each single transaction . Vendors collecting , reporting , and remitting said taxes shall show said taxes as a separate entry on the tax report form filed with the Commissioner of Revenues . ( c ) The term " single transaction " shall be defined according to the nature of the goods purchased , as follows : ( 1 ) When two or more devices in which , upon which , or by which any person or property is , or may be , trans - ported or drawn , including but not limited to on -road vehicles , off - road vehicles , or farm vehicles , whether required to be licensed or not , airplanes , water vessels , motor vehicles , or non-motorized vehicles , or mobile homes , are sold by a seller , each individual unit , whether part of a " fleet " sale or not , shall be con- sidered a single transaction . ( 2 ) Charges for utility services which are furnished on a continuous service basis , whether paid daily , weekly , monthly or annually , shall be computed in daily increments , and each such daily charge increment shall be considered to be a single transaction . The total ,amount of the city sales . and use tax for each billing cycle may be computed as the lesser of either one percent ( 1%) of the total charge for the billing cycle , or $ 25 . 00 multiplied by the number of days in the billing cycle . ( 3 ) For sales of building materials and supplies to contractors , builders , or other persons , a single transaction shall be considered to be any single sale made on a single day which is reflected on a single invoice or receipt on which an aggregate sales or use tax figure has been reported and remitted to the State . , � = 1088 371 ( 4) When two or more items of major household appliances , commercial appliances , major equipment or machinery are sold , each individual unit shall be considered to be a single transaction . The total amount of the city sales and use tax due may be com- puted as the lesser of either one percent ( 1%) of the total amount of the invoice , or $ 25 . 00 multiplied by the number of individual units listed on the invoice . ( 5 ) For groceries , drugs , dry goods and other tangi - ble personal property and / or services not otherwise expressly covered hereby , a single transaction shall be deemed to be any single sale on a single day which is reflected on a single invoice or receipt on which an aggregate sales tax figure has been reported or remitted to the State . Section 2 . That a special election be , and the same is hereby , c— a1Te­J to be held in the City on the 6th day of September , 1933 , at which election there will be submitted to the electors of the City the question of levying a local sales tax at the rate of one percent ( 1%) on the receipts from the sale at retail within the City of all items which are subject to taxation under the Arkansas Gross Receipts Tax Act of 1941 , Act 336 of the 1941 Acts of Arkansas , as said Act has been heretofore , or may be hereinafter amended . Section 3 . That the question shall be placed on the ballot o r tF'e election in substantially the following form : FOR adoption of a 1% local sales and use tax within the City to be levied and collected to a maximum of $ 25 . 00 on each single transaction , the proceeds of which shall be pledged to pay the princi - pal of , interest on , and fees and expenses in connec - tion with revenue bonds to be issued in a principal amount not to exceed $ 25 million for the purpose of financing improvements to the City ' s wastewater treat - ment plant and appurtenances having, a total approximate cost of $ 30 million ; approximately $ 9 million in bond proceeds will be used to retire outstanding revenue bonds previously issued by the City to finance prior sewer improvements . AGAINST adoption of a 1% local sales and use tax within the City to be levied and collected to a maximum of $ 25 . 00 on each single transaction , the proceeds of which shall be pledged to pay the princi - pal of , interest on , and fees and expenses in connec - tion with revenue bonds to be issued in a principal amount not to exceed $ 25 million for the purpose of financing improvements to the City ' s wastewater treat - ment plant and appurtenances having a total approximate cost of $ 30 million ; approximately $ 9 million in bond proceeds will be used to retire outstanding revenue bonds previously issued by the City to finance prior sewer improvements . Section 4 . That the election shall be held and conducted and t e vote cast and the results declared under the law and in the manner provided for municipal elections , so far as the same may be applicable . Only qualified electors of the City shall have the right to vote at the election . IM1088 372 . 3 - Section 5 . That the results of the election shall be proclaim— e_Fy_the Mayor . The Mayor ' s Proclamation shall be published one ( 1 ) time in a newspaper having general circula- tion in the City . Section 6 . That a copy of this ordinance shall be furnished to the a� sTMn`gton County Board of Election Commissioners so that the necessary election officials and supplies may be provided . Section 7 . That in the event a majority of the qualified electorsng on the question vote for the adoption of a one percent ( 1'/) local sales and use tax within the City , said tax shall become effective , enforceable , and collectible on the first day of the first calendar month subsequent to the expiration of thirty ( 30 ) days from the date of the Mayor ' s Proclamation of the results of the election . Section 8 . The aforesaid sales and use tax shall be levied and co—ITectecT­until the sewer improvement revenue bonds des - cribed on the ballot question prescribed in Section 3 above have been retired in full ; upon retirement of the last such out - standing bond the aforesaid sales and use tax shall be repealed and shall no longer be levied and collected . Section 9 . The Board of Directors hereby determines that the City"oTTEyetteville is in dire need of additional capital funds to provide essential improvements to the City ' s wastewater treatment plant and system ; that an appropriate way to provide such funds is by the levying of a sales and use tax on the gross receipts from businesses within the City and by the issuance of bonds payable from such tax revenues as authorized by Act No . 726 of 1983 ; and , that this ordinance shall be given effect at the earliest possible date so that essential improve - ments to the City ' s wastewater treatment plant and system may be constructed as soon as possible . Therefore , an emergency is hereby declared to exist and this ordinance being necessary for the immediate preservation of the public health , safety , and welfare shall be in full force and effect from and after its passage and approval . PASSED AND APPROVED this 2nd day of August 1983 . rOF f AYfrr ` ;,_ APPROVED : 41 I-Ak r ^r Mayor rotBy : _ �• city er c UU wIG88 373 CERTIFICATE OF RECORD STATE OF ARKANSAS I SS. Washington County order for I, Alma L. Ko:lmeyer, Circuit CI^.rk ani FX R tore" do hercertify th3r 'h' an^,exed or Washington County, oitice on thall—day going i-�n'�st_�rument was.. filed for re�car0 cl oAm nd the sam"�ee l�ss' of -El„tAo t a L corat ag 'duly reco d i^ y of Witness my hand and seal t Circuit Clerk and Ex-O ficlo Re orded By Deputy Cie c ,r CERTIFICATE OF RECORD State of Arkansas City of Fayetteville SS I, Su'anne C. Kennedy, oi' offCity Clerk and cio recorder for the City of Fayetteville, °i here by certify that the annexed or fore. is of record in my office and the same ap. Pears in Ordinance & Resolution book r/ —A- -L—at nag 5 hand and seal thi Witness My sy of 19 / t Clerk and Ex��jo Rcc- PROCLAMATION I , PAUL R . NOLAND , MAYOR of the City of Fayetteville , Arkansas , hereby proclaim the results of the September 6 , 1983 , special election in the City of Fayetteville , Arkansas on the question of levying a one percent ( 1%) sales tax to be as follows : FOR adoption of a 1% local sales and use tax within the City to be levied and collected to a maximum of $ 25 . 00 on each single transaction , the procceds of which shall be pledged to pay the principal of , interest on , and fees and expenses in connection with revenue bonds to be issued in a principal amount not to exceed $ 25 million for the purpose of financing improvements to the City ' s wastewater treatment plant and appurtenances having a total approximate cost of $ 30 million ; approximately $ 9 million in bond proceeds will be . used to retire outstand- ing revenue bonds previously issued by the City to finance prior sewer improvements . 31885 AGAINST adoption of a 1% local sales and use tax within the City to be levied and collected to a maximum of $ 25 . 00 - on each single transaction , the- proceeds of which shall be pledged to pay the principal of , interest on , and fees and expenses in connection with revenue bonds to be issued in a principal amount not to exceed $ 25 million for the purpose of financing improvements to the City ' s wastewater treatment plant and appurtenances having a total approximate cost of $ 30 million ; approximately $ 9 million in bond proceeds will be used to retire outstanding revenue bonds previously issued by the City to finance prior sewer improvements . 435 This proclamation shall be published one time in a newspaper having general circulation in the City of Fayetteville , Arkansas . DATED this 7th day of September , 1983 . MA R MAYOR of 'the.. Clty 'of PaYot.Z;: STATE of ARKANSAS tevllle,• Arkansas, hereby pprotO••d'j } as. claim the results of the Seo•r 1 tembar 6, 198],-special election., County of Washington Pi in , the:'CItyS'of . Payewevllla, r , �-,Arkansas, on¢ihe - question of,,; -levying a one percent (1 ' per•.,. " cent) sales tax to be as to]low$ I, hereby certify that I FOR adoption of a•I percent y1 `r�— . . am the publisher of THE NORTr1WES RKAN ES, a daily newspaper ° local to bi luse iv otl ane eb •` having a second class mailing privilege, and being not less than four pages of j ' Iected to &'maximum of s16.00j' five columns each, published at a fixed place of business and at a fixed (daily) ­011 each single transaction, rile• • intervals continuously in the City of Fayetteville, County of Washington, Arkansas j± prdcachs ingl wransa tion, the-- r.. p 1e09ad ro pay,Melpftlnclpel o6r; for more than a period of twelve months, circulated and distributed from an _• lere nses'ln, connection ' and- : established place of business to subscribers and readers generally of all classes I• re voilebonds" M De R�usin a City and Count for a definite rice for each in the Ci y p copy, or a fixed price per i principal amount not to exceed annum, which price was fixed at what is considered the value of the publication, financing S211 million for the purpose ebased h Nrlaseupon the news value and service valueitcontains, thatatleasttiff ancinq Improvements to of , fifty percent City's wastewater treatment of the subscribers thereto have paid cash for their subscriptions to the newspaper Plant and aPppurtenences hay. or its agents or through recognized news dealers over a period of at least six Ing a rota} approximate cost of. . months; and that the said newspaper publishes an average of more than forty r' f70'miylori, proxi ate cosely of, Million In bona Proceeds will be percent news matter. Used to retire Mtttatldjnp rev. . enue bond* Previously. issued by " the City -to finance� -prlof. I further certify that the legal notice hereto attached in the matter of- sewer,improWmMh �r+q e, t. AGAINSTaof d percent Iec itiosales to an and use ta'x'- �U within the Cwyto� maximum" Di e •collected'}ro•'er m&xlMum" eft :' SU-00 on eatlH 'aihpia;trensau.•• was published in the regular daily issue of said new spaperfor ry all .,Mei, protaetla *ofiiwhieh,;} consecutive Insertions as follows: .Nell. MGoIedpad� tCepaTi�th1 •Mlmlpw D,6 lnteresr'on, and: tees and expenses In `c Woe The first insertion on the /1J�LL day of }[t .,� 19 (0�L flortwltli.nvenua bonds Woe t, issued •In% &!principal amounts. not to exceed s7s innlion-firth: the second Insertion on the day of 19 purpose of•finencIpq Vimprove•., n monts to,th0 city•s.wastewater=' €t freetment PolaM", end .° ap*.11i the third insertion on the day of 19 purtinanees' . havinp t'i%:total . � approximate cost of . $" mil• ' r HowCapproxlmsiely $v mlluon and the fourth Insertion o [ e day of 19 4 In bend Proceeds WIII be Va0d tq' ���. retlr6 ouhfandlnp.:iavenue fl bonds pnylOV%JY (}sues. by the sits to finance IW-.siwer' V mprovements Sworn to and subscribed before me on this day of }tilts"Procto , plonk f llidll' be . L_a1` p11b11aM0'ona ryme Ma news g paper having.general Clr0ul > �, tion In rhe,cil CNv of Payawevllle - flA ran ses �, .. 1 Alw."•a H oArEo tole stn say of sap Notary Public i�- :,: 'rPbul R: Noland ` ' MAyoR My Commission Expires: Fees for Printing — $ '7 Cost of Proof (] �� Total _ $ 1_�t2o MAKE CHECKS PAYABLE i6}G692i.,a O . - " ' - - -- INVOICE FOR. - - � CLASSIFIED ADVERTISING .t 13059 NORTHWEST ARKANSAS TIMES WORDS TIMES AMOUNT T �.0. DRAWER D FAYETTEVILLE, ARKANSAS 72701 966L „ O1 $042. 90 212 NORTH. EAST AVENUE PHONE (501 ) 442-6242 YOUR CLASSIFIED INVOICE IS NOW DUE. IF NOT PAID WITHIN 10 �J�•�•�. , . . DAYS AMOUNT DUE WILL BE r PHONE CLERK 00 INDEXING TERMS: FROCLAMAT JimMcCord • City of Fay . AD GIVEN BY CLASSIFICATION \ 02 \ Drawer F CODE I SOLICITED BY OPERATOR Fayetteville SAR 72702 D V 00 • - START DATE STOP DATE SKIP SCHEDULE 09 / 10 /83 09 / 10 /83 R6 PLEASE PAY PROMPTLY "•PROCLAMATION"' I , FAUL 'R . NOLAND , MAYOR of the City of Fayet teville , Arkansas , hereby ; proclaim the results of the Septem ber 6 , 1983 • special election in the City of Fayetteville , Arka nsas on the Question of levying a one percent C1 percan0 sale . s tax to be as f � U 0 © RECEIVED D01 SEP 201983 i pUHTS PAYABLE ORDINANCE NO. 2933 AN OROINANCE .LEVYING A , " , LOCAL SALES' (GROSS RE- I - CEIPTS) A'ND USE TAXa ! CALLING AND SETTING A + DATE FOR A SPECIAL " ELECTION TO REFER SAID j STATE of ARKANSAS LEVY TO A VOTE OF THE { PEOPLE; AND FOR OTHER es. PURPOSES. - County of Washington BE 1T ORDAINED BY THE BOARD -OF DIRECTORS OF . — '.S.V.a.^ C.6.e.Y by ane - City to rinance prior I � hereby certify that I sewer improvenients:'wN,.SWW.a O section a. 'That the election am th � N3AST`IMES, a daily newspaper anau be held and dtheconducted- having a second class mailin riv114 e, and bein not less than four pages of and ills 'voto list and me re- g g P g P g Sults "decl'ared brider. the 'taw five columns each, published at a fixed place of business and at a fixed (daily) and In the manlier provl0ea for intervals continuously in the City of Fayetteville, County of Washington, Arkansas ,municipal;elacfions, w far, as the lama may be-applicable. for more than a period of twelve months, circulated and distributed from an Only qualified elmulm of the established place of business to subscribers and readers generally of all classes City shall have the right to vote in the Cit and Count for a definite rice for each co p ai t shall hav - Y Y p copy, or [fixed rice per Section S. That the results or annum, which price was fixed at what Is considered the value of the publication, . the I election ,ahall �,be -pro based upon the news value and service value ltcontains, that at least fiftypercent or claimed "by the -,May : ,The' Mayor's Proclamation shall be I of the subscribers thereto have paid cash for their subscriptions to the newspaper . Published tale ,tl). time In a or its agents or through recognized news dealers over a period of at least six newspaper 'flaying general ' g;ebner..d..l Nt Inthe cmonths; and that the said newspaper publishes an average of more than forty Section 6. That aaopy .of this percent news matter. ordinance Shall be furnished to the Washington County Board ,of Eloctlon•,Cummisslonen so I further certify that the legal notice hereto attached in the matter of that the naceasary. electim of- ficials and suppt es inay beprovided Z 4 I := Sectlon:T,TM1at 7n the events majority 'of. rtha°quallfted Hectors voting on the question / vote forthe ad*ion:of a one was published In the regular daily issue of said newspaper for percent ( ix) 'local sale and consecutive insertions as follows: use tax wit}In ten City, safe tax shall - becbmit'q$ffective,'-an p � forceable, and collectible on The first insertion on the t�� day of 19 2s1__ the lint day 'of the Nrsf cslen- daramonth WbsequenY to the expiration of thirty (30) days I the second insertion on the day of 19 from the date bf the Mayor's Proclamation of theresults of thaelWlon.'^<e'x .0 r. e the third insertion on the day of 19 ,Sections. rhaforesald seles and use tax shall be levied and and the fourth insertion on the da of 19 collected vntit the sewer lm: I Y i provemeNlrevenue boms'de- scribed obi the ballot question prescribed n Section 3 above i have been retired In full;, upon retirement of the- fast, such I ' orn to and subscribed before me on this day of outstanding bond the aforesaid sales, and use •tax shall be repealed arid shell no longer be 9 /1 levied and collected. 4;'�w •-. t Section - 9. The Board of Directors hereby -determines that the City of Fayetteville is Nota Public In dire need df additional capi- tal funds to provide essential Improvements to the City's My Commission Expires: Cvastawater ; treatment 'plant and systeni ; ` Ihat •'en - appropriateSwayOto• provide such funds is by the levying of a Sales and use tax on the gross receipts front businesses within the City and by the Issuance of bonds payable from .such tax . .revenues 'as Fees for Printl 191, authorized by Act. No. 726 of — $ 1983; and, that this ordinance shall be given effect ,at the ,,earliest possible date 'ee that Cost of Proof — $ :essential Improvements to the City's wastewater treatment' Total — $ plant and system maybe con- structed .as a" as pdssible. 'Therefore, anremergency is ntreby :decfarad, to exist .and , this ordinance being necessary \ for the immediate preservation of the public health, safety. and (• welfare Nall be In full force o; and effect from and after Its Passage and approval I _ ANRECEIVED r �- 1>ASSED D APPROVED? ,APPR VrD: August 14p d APPROVED ola y . AUG 91983 BY: Paul R NolandC+d� •.t4. r_._._ ATTEST •� BY: Mary E. Griffin �- • ' city--lark `" "'t >'' '` . { ACCOUNTS PAYABLE