HomeMy WebLinkAboutOrdinance 3381 Y •
~ FLED FOR RECORD
88 OGT 19 PIS 2 28
WASHINGTON CO AR
ORDINANCE NO . 3381 A. KOLLMEYER
AN ORDINANCE LEVYING A LOCAL SALES ( GROSS _
RECEIPTS ) AND USE TAX ; CALLING AND SETTING A
DATE FOR A SPECIAL ELECTION TO REFER SAID LEVY MKROF1tR�
TO A VOTE OF THE PEOPLE ; AND DECLARING AN
EMERGENCY ,
BE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE CITY OF
FAYETTEVILLE , ARKANSAS :
Section 1 . ( a ) Subject to the limitation prescribed by
paragraph ( b ) 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 trans -
action , 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 , transported 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 considered 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 ( lo ) 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 .
( 4 ) When two or more items of major household applian-
ces , 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
LIB[B129IN' GE852
y.
- 2 -
due may be computed 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 tangible
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 . A special election be , and the same is hereby
called to be held in the City on the 8th day of November , 1988 , at
which election there will be submitted to the electors of the City
the questions of ( a ) levying a local sales and use tax at the rate
of one percent ( 1 % ) , and ( b ) issuing capital improvement revenue
bonds secured by a pledge of a portion of the City ' s 1 % local
sales and use tax , if approved , to finance the acquisition ,
construction , reconstruction and equipping of educational facili -
ties for the Fayetteville School District ,
Section 3 . The questions shall be placed on the ballot
for the 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`
for a period of 20 years .
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
for a period of 20 years .
Collection of the 1 % local sales and use tax will not
commence until collection of the City ' s existing 1 %
local sales and use tax shall have ceased . It is
proposed that proceeds from the tax be used to finance a
capital improvement program and economic development
program ( capital facilities ) for the City .
FOR the issuance of revenue bonds secured by a pledge
of a portion of the City ' s 1 % local sales and use
tax , if approved , to finance the acquisition ,
construction , reconstruction and equipping of
$ 10 , 000 , 000 . 00 in educational facilities for the
Fayetteville School District .
AGAINST the issuance of revenue bonds secured by a pledge
of a portion of the City ' s 1 % local sales and use
tax , if approved , to finance the acquisition ,
construction , reconstruction and equipping of
$ 10 , 000 , 000 . 00 in educational facilities for the
Fayetteville School District .
Section 4 . The election shall be held and conducted and
the 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 .
Section 5 . The results of the election shall be pro-
claimed by the Mayor . The Mayor ' s Proclamation shall be published
one ( 1 ) time in a newspaper having general circulation in the
City .
LIBFR INIPAGE853
- 3 -
Section 6 . A copy of this ordinance shall be furnished to
the Washington County Board of Election Commissioners so that the
necessary election officials and supplies may be provided .
Section 7 . In the event a majority of the qualified
electors voting 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 date
collection of the City ' s existing 1 % local sales and use tax
ceases .
Section 8 , The Board of Directors hereby determines that
the City of Fayetteville is in dire need of additional capital
improvements ; that an appropriate way to provide funds for such
improvements is by the levying of a sales and use tax on the gross
receipts from businesses within the City ; and , that this ordinance
needs to be given effect at the earliest possible date so that ;
essential capital improvements may be constructed as soon as
possible . Therefore , an emergency is hereby declared to exist and
this ordinance being necessary for the public health , safety and
welfare shall be in full force and effect from and after its
passage and approval .
PASSED AND APPROVED this 4th day of October 1988
APPROVED
y
By : y ' IQ
Mayor
ATTEST I
L
k
_. . . IIBER 1291FIGE854
QFrf 'w
-1 -
e.
ro(7
CERTIFICATE OF RECORD i, Alma Kollmoyer, Circuit Clerk and
State of Arkansas Ex-officio Recorder for Washington County,
SS
City of Fayetteville Arkansas, do hereby certify that this in-
sbummu was filed for record in my office
4 Suzanne C. McWethy, City Clerk and as indicted hereon and the same is now
Ex-Officio recorder for the City of Fayetteville, cludy recorded with the acknowledgement
do hereby certify that the annexed or fore- asid certificate thereon in Record Book and
going is of record In my office and the same ap- page as indicated thereon.
pears in
� � Ordinance & Resolution book IN WITNESS WHEREOF, I have hereunto
in
_X X I_Y._ at page 3 f 7� � � Witness my sel my hand and affixed the seal of said
Ilan 8 d seal this `1�l� day of Court on the date indicated hereon.
jn 15FF Alma Kollmeyer
C Circuit Clark and
City Clerk and Ex-Officio Re rder Ex-officio Rocoraer•
by
J
UK MIM1N,ssil.G ,•a. ...,,
AN . ORDINANCE LEVY- I tion be, and the same is
ING A LOCAL SAI hereby called t0 be held in
(GROSS RECEIPVW AND! the City on the 8th day Of
,tiSE TAX( ,CALLING AND ' November, - 1988,, at-which _
SE7TiNG ,A DATE• FORA election there' will bd- sub--' STATE OI ARKANSAS
'SPECIAL. ELECTION TO ;miffed to the StationofThe es.
REFER SAID LEVY TO A, ,City the, questions of (a) Ir
'VOTE, OF THE PEOPLE : Vying a:local sales and' use: County Of WaShingtOn
AND DECLAR I " ' iN' Itax at the rate of one percent ,
EMERGENCY)rw;ta4i16:`}I x.(1%), and (b) Issuing capital ,
'BE IT ORDAINED ' Sy Improvement revenue bondsi
hereby certify that I
THE BOARD OF . DIREC-. ,tSekd a the City's pludgelof a por- I' � L C t- I--
TORS OF THE CITY OF; am the publisher of E NORTHWEST ARKU NS1 AS TIMES, a daily newspaper
:I
F A Y. E T T E' V 'L LE, sales and use tax,.if approv- Y news P P
ARKANSAS: . ' % ': ed, �to finance the acquisl- having a second class mailing privilege, and being not less than four pages of
SKflon 1. (a) Soacl ro tion , construction ; five columns each, published at a fixed place of business and at a fixed (dally)
the limitation prescribed by .reconstruction_ and equipp- I Intervals continuously in the City of Fayetteville, County of Washington, Arkansas
paragraph )ti) a cols. sac- ',Ing of educational Fayetle School for more than a period of twelve months, circulated and distributed from an
ies
tion, there is hereby Ievietl a for the Fayetteville School
, local sales (gross receipts) . District. - . ' ",I ' • established lace of business to subscribers and readers generally of all classes
tax at the rate of one percent Section 3. The questions . P g y
(1%) ,on the receipts or The shall be placed on the ballot . In the City and County for a definite price for each copy, or a fixed price per
sale at retail within me City, for the election In subtler- annum, which price was fixed at what Is considered the value of the publication,
of Fayetteville; Arkansas,,Of ' liallY the following form: , ., y:;
all Items which are subjects FOR ^° 1 --: based upon the news Value and service value It contains, thatatleast flftypercent
to taxation under the Arkan: - adoption of b '1% ' local of the subscribers thereto have paid cash for their subscriptions to the newspaper
'sat Gross Receipts Tax Act, Sales and use tax wlMin the
of 196t Act 386 of,rhe 1961 City to be levied and; col- . or its agents or through recognized news dealers over a period of at least six
Acts of Arkansas, as sold jetted to a maximum Of months; and that the said newspaper publishes an average of more than forty
Act has been heretofore or !f25'o on each single trans percent news matter.
maybe, hereinafter amen-: rrctlon for a perh0,of ' c0
ed: and that there.ts hereby lyean. ' '
imposed an excise tax on me AGA7NST'�"'
storage, use, or other can. adoption - e
I further certify that the legal notice hereto attached to the matter of
of `'1% • local .
sumption wMhfn the C)ty of ?ales and use tax within the
- tangible personal Drolx-•rtY City t0 be levied and ! col- ,
purchased, leased, or rented Oected to a� maximum of,
from, any retailer from out. actio of each single trans-
side me'state for storage, ,action ford a Perin of 20
use. or other consumption in 'Years: 1�CIC t.,. was published In the renewspaper
the City-at a. rate of one.per- Collection of the 1% . local
P regular daily Issue of said for
' cent (1%);of the sale price of sales and use tax will not consecutive Insertions as follows: '/�
the property or, in the case commence unit collection of /r�.l! ) yl
of leases or rentals, of said the City's existing 1% heal Q/// C'
'lease or rental price, which ceased.
itu Is Pro0osed fiat The first insertion On the Lday OI jg
' tax shall be collected actor-• proceeds from the tax be us-
'regulations
terms,, .pro- D
' cetlures. and Of ed to finance a capital im- the second insertion on the day of 19
ire Arkansas Compensating Ttroiremant program .end
' economic development pro-
Tax Act Of 1969, act /87 of the
1919. Acts ;of- Arkansas, as gram (capital facilities) for the third insertion On the day Of 19
said Act has been heretofore the City. -
OR
or may - herelnaftarheel tock, ill ince of ' revenue and the fourth insertion on the day of— , 1$
Antencid(b) The' aforesaid solesbonds secured by a pledge of
and use tax shall be levied,
a- portionof the City's 196 ./.
- - and'collected only to a'mak- 'local teles and use tax, if '
inlum tax of. $25.00.on each approved, to finance the ac-
' single transaction,,and van quisitionsk construction, Sworn to and subscribed before me Ihls��^�'
dors shall be responsible for reconstruction and equlpP- (', day Of
collecting and remitting the :Ing of $10,000,000.00 In e- '/ . t� 1q a
tax only to The maximum Of' educational facilities for the k L
$25.00 for each single trans ' Fayetteville School .
action. Vendors collecting, District.. . .•{,a Syi,..tn )
reporting, and remitting AGAINST
said taxes shall show Mid the Issuance of - revenue
C;lt' taxes as a separate entry on. bonds secured by a Pledge Of N0 ry Public ,
the tax report form filed a portion of the City's 1% ,
With the Commission, of local sales and use- tax, if My Commission Expires:
Revenues ,�.j:5 "; :•" -9 'approved6 to finance the ac- ,. P f ( ,
Yi(U ,The *°,term ".'single quisltlon, construction, i_ / • .
transacttod" shall 'be�denn. reconstruction and equiPP-
� adaccordingtothenatureof 'Ing of $70,000,000.00 ink
. the , goods ;purchased, ' as educational facilities for the .
follows: �� "' - "` Fayettevillecschoot
(1) ,, Whentwo orimore District.
deviCes,'. 10 ' Which, upon Section . 6. - The election
which; or by which any per, shall be held and conducted
sod or.'property ,is„or' may and the vote cast and the Fees for Printing _ J '
tie; transported or drawn,, results declared under the
Including but hot If Mited to , " law and in the manner pro-
on-road ' vehicles, off-road vided for municipal Slack Cost of Proof _ 5
vehicles, or farm vehiCles. l tions, So for as the same
whether required to be [ may be applicable. Only
licensed .or , not, airplanes, . qualified electors of the CItY Total —.
water . vessels, motor vehl- shall have the right to vote .
cies, or non-motor @etl vehi- attheelectlon. .. '
cies, or mobile homes, ere' Section 5. The results Of
sold by a seller, each intll- the election shall be pro-
vidual unit, whether pert of claimed by the Mayor. The
a,-fleet” sale or not, shall be Mayor's Proclamation shall
considered a., single trans be published one (1) time in
; action. `w : Yt'3 •c. a newspaper having general
(2) Charges for utlnt ser' circulation in the City.
vices Which are furnished on Section 6. A copy, Of this
a continuous seryice. basis, ordinance
Washington oe County
rnished
whether paid dally,'weekly,'
I monthly or annually, shall Board Of Election Commis- '
Sbe computed In,daily Incre- stoners so that the necessary
mens, and each wah'da)IY electlan officials and SUP,
• charge .increment'.3halt .,be - plleSmaybeprovided.
; considered to be a single section 7. In the event a'
, transaction . The- total malorlty of -the ' qualified
i amount of the City sales and, elector voting all the quer.
fuse tax foreach billing cycle- lion vote for the adoption of
maybe - computetl ,as. thf • a one percent (1%) local
lesser of either One percent sales and use tax within the
5(1%) OI the total charge for City, acid tax shall become
me billing cycle,''o/' $25.Oe' effective, enforceable, and
multiplied by the number of collectible on the data col-
daysinthebillingcycle. – )action of the City's existing
(3) For, sales of buildih0 1% local sales an use tax
.. 1 . . an ` �anollM 'b-� reaflt. +. •.A ..S. a '
use tax for earn mumu cviceV • III,., •• -- - -
may be computed as the aone percent 0%) local
lesser of either one Percent sales and use tax Within the
(1%) of the total charge for City. Said tax Shall become
r -the--JbIlling cycle;=Of $25.00effective, enforceable, and
' multiplied by the number of collectible on the date col-
- " days In rhebmm9 cycle. ..n lection of Me City's existing
*p);For wales of IS lid Ing 1% lace, sales and use tax
materials end Suppllea 'to. ceares:'.}> di. .`aT P-+""
( contractors, '.bullders, ` br Section 8. The Board of
- : i other persons; a single Directors hereby deter.
transaction shall be 'conSid- mines that the City of Fayet-
. ered' to be any single sale tevlllelslndireneedofaddi-
made on a single day which Clonal capital Improve-
- Is reflectedMa single In- Improve-
ments; that an appropriate
In-
voice or receipt on which an way to provide funs for
aggregate sales Or Seee . tax Such levying of eaments Is saes and the
use
figure has been repdrtedan tax on the gross receipts
remitted to the State. '
(4) When two or more from buainesses' within the
items Of major household nen ce and, athat this given Of-
equipment
Commerce, ep-' fact at the earliest Possible
pllances, major egulpment
or machinery are Said, each date so that is may
capital
individual unit shall be con°' structed as sc as be C011-
51dered to be a single trans- strutted as soon as possible..
action. The total amount Of Therefore, an emergency Is
the CITY Sales and use tax hereby declared to exist and -
due maybe computed as.the this ordinance being nacos- .:
' lesser of either o_na percent SarY for the Public health, ,.
(1%) of the total amount of Safety an Welfare shall be
the invoice, or-•335.00 in full force and effect from
multiplied by the number Of and aftell Passage an .(
intlivitlual units (fated on the, approval. ' ' "' '
Invoice. ' :'3i�x )�:'. PASSED AND APPROVE
(5) For groceries; drutD, -EO this Ola deY of O[tnDer.'%
dry goods and other TangiblO, 1998- - "APPROVED,a,
personal property •.end/or By: Marilyn Johnson-.
Services not otherwiSe ex= Mayor "
pressly cover
ad hereby, e' ATTEST. - "Gq
single transatlion shall be By Suzanne MCWethy� - �.fx'�'
deemed to be any single sale J'• '1'"
on a single day wbich•db CItY Clerk "+r,:a"`
reflected on a single invoice 'or receipt on Which an ag-
gregate Sales tax figure hes
been reported or remitted to
the State. r. •�.+avl
t
C
C
_f
_ tC
IN ��