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HomeMy WebLinkAboutOrdinance 3688 FILED FSR RE60np 093 MR 26 d jd ORDINANCE NO._36gg WASy1t� G , ON CO AR AN ORDINANCE PROVIDING FOR THE LEVY OF A'ONE_ MEYER PERCENT SALES AND USE TAX WITHIN THE CITY OF FAYETTEVILLE, ARKANSAS; PROVIDING FOR AN EXPIRATION DATE FOR SUCH SALES AND USE TAX OF ]UNE 30, 2003 AND PRESCRIBING OTHER MATTERS PERTAINING THERETO. WHEREAS, the City Council of the City of Fayetteville, Arkansas (the "City") has determined that there is a great need for immediate improvement of municipal services and for a source of revenue to finance such services, and WHEREAS. Tide 26, Chapter 75 , Subchapter 2 of the Arkansas Code of 1987 Annotated (the "Authorizing Legislation") provides for the levy of a one percent (I %) city-wide sales and use tax; NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS : Section l • Under the authority of the Authorizing Legislation, there is hereby levied a one percent (1 %) tax on the gross receipts from the sale at retail within the City of all items which are subject to the Arkansas Gross Receipts Tax Act of 1941 , as amended (A.C.A. §26-52- 101 , et seq.) , and the imposition of an excise (or use) tax on the storage, use or other consumption within The City of tangible personable property subject to the Arkansas Compensating Tax Act of 1949, as amended (A .C.A. §26-53- 101 , et seq.), at a rate of one percent (I %) of the sale price of the property or, in the case of leases or rentals, of the lease or rental price (collectively, the "Sales and Use Tax) . The Sales and Use Tax shall be levied and collected only to a maximum tax of $25 for each single transaction. Section 2. "Single transaction" is defined according to the nature of the goods purchased as follows: A. 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, whether required to be licensed or not, off-road vehicles, farm vehicles, airplanes, water vessels, motor vehicles, or non-motorized vehicles, and mobile homes, are sold to a person by a seller, each individual unit, whether part of a "fleet" sale or not, shall be treated as a single transaction for the purpose of the Sales and Use Tax. B. The charges for utility services, which are subject to the Sales and Use Tax, and which are furnished on a continuous service basis, whether such services are paid daily, weekly, monthly, or annually, for the purposes of the Sales and Use Tax, shall be computed in daily increments, and each such daily charge increment shall be considered to be a single transaction for the purposes of the Sales and Use Tax. 93 15102 Page 2 Ordinance No. 3 6 R R C. For sales of building materials and supplies to contractors, builders or other persons, a single transaction, for the purposes of the Sales and Use Tax, shall be deemed to be any single sale (made on a single day) which is reflected on a single invoice, receipt or statement, on which an aggregate sales (or use) tax figure has been reported and remitted to the State of Arkansas. D. When two or more items of major household appliances, commercial appliances, major equipment and machinery are sold, each individual unit shall be treated as a single transaction for the purposes of the Sales and Use Tax. E. For groceries, drug items, dry goods and other tangible personal property and/or services not otherwise expressly covered in this Section, a single transaction shall be deemed to be any single sale (made on a single day) which is reflected on a single invoice, receipt or statement, on which an aggregate sales tax figure has been reported and remitted to the State of Arkansas. Section 3 . That all ordinances and parts thereof in conflict herewith are hereby repealed to the extent of such conflict. Section 4. That this Ordinance shall not take effect until an election is held on the question of levying the Sales and Use Tax at which a majority of the electors voting on the question shall have approved the levy of the Sales and Use Tax. PASSED AND APPROVED this 23 day of March 1993 . APPROVED: By : Ga/7z� Fred Hanna, Mayor TEST: ay : Sherry -Thomas, City Clerk d,P .,u uu uu 93 15103 t, Alma Kollmeyer, Circuit Clark and 'officio Remrdor for Weshingtcn County, -t:anscs, do hereby certify that this In- umcm was filed for record in my office :. indicated hereon and the same is now CERTIFICATE OF RECORD ;my recorded with the acknowledgement and cert:ficoto thereon In Record Book and State of Arkansas ( SS Page as indicated thereext- Coil y of F a?i?ttea'ille IV WITN:zSS WHEREOF, I have hereunto I, Sherry Tk l]ym-si City Clerk and Ex- set my hand and affixed the seal of said Officio record tr for the Cify of n > f re certify that the Court on the date indicated hereon. Faye tz..wtl.e, ca Fse. � fey c_rt: y azite-real or fforz.v;hig F5 of recoret in iay Alma Kollmayer office and t1le swine arrears in Circuit Clerk and rOrdinnnee & Resolution tJ%S. J k �JU +it 2;,-officio Recorder p'IT ga_ 3P3 Vs'nl.oYss my haixc, Lad sea ± 0,6, day of — i _ `,' :;�-k td �X-Yiflci0 F.rcoiaar ORDINANM, NO. 3688 paid daily, weekly, monthly, AN OkDINANClk PROVID- or annually, for the pur- ING ,FOR THE.. LEW OF A poses of the Sales and Use ONE - PE1ICENT SALES Tex; shall be computed in STATEofARKANSAS 1 4 . AND USE TAX WITHIN THE CITY OF FAdaily increments. and each J} such daily charge increment Ss. YETTE- VILLE, ARKANSAS; PRO- shall be considered to be a , County of Washington VIDING FOR AN EXPIRA- single transaction for. the TION DATE FOR SUCH , purposes of the Sales and � - SALES AND USE TAX OF Use Tex. PRE- sa �(� �MKn JUNE 30, 2003 AND C. For les of building I, V Ia 1 I I here SCRIBING OTHER MAT- by certify that I T E REP E R T A I N I N G materials and supplies 20 aril the publisher of THE NORTHWEST ARKANSAS TIMES, a daily news contractors, builders or P y Paper THERETO. WHEREAS, the City Council omen persons, a single having a second class mailing privilege, and being not less than four pages vale of the City of Fayetteville. transaction, for the Pur- columns each, published at a Fixed place of business and at a nixed (daily) intervals poses of the Arkansas (the "City") has Salesend Use Tax, shall be deemed to be continuously in the City of Fayetteville, County of Washington. Arkansas for more determined that there is a any single sale (made on a [hart a period of twelve months, circulated and distributed from an established place great need for immediate single day) which is re- improvement of municipal flected on a single invoice. - of business to subscribers and readers generally of all classes in the City and County services and for a source of receipt or statement, on for a definiterice co for each , or a fixed price r annum, which price was fixed revenue to finance such which an aggregate sales p � � services, and (or use) tax figure has been at what is considered the value of the publication, based upon the news value and ser- WHEREAS, Title 25. Chap- reported and remitted to vice value it contains, that at least fifty percent of the subscribers thereto have paid ter 75. Subchapter 2 of the the state of Arkansas. cash for their subscriptions to the newspaper or its agents or through recognized news Arkansas Code of 1987 An- D. when two or more dealers over a period of a least six months; and that the said news publishes an notated (the "Authorizing items of major household Legislation") provides for appliances. commercial ap- average of more than forty percent news matter. the levy of a one percent pliances; major equipment (1 %) city-wide sales and and machinery are sold. use tax: n inOividual unit mall be I further certify that the legal notice hereto attached in the matter of NOW THEREFORE. BE IT treated as a single trensac ORDAINED BY THE CITU _ M ri , nn M ry rlX COUNCIL THE CRY OF tion for the purposes of the I 1' IA _l T lr/ V V F A Y E T T E V I L L E , Sales and Use Tax. ARKANSAS: E. For groceries, drug it section 1. under the au- items, dry goods and omen was published in the regular daily issue of said newspaper for thority of the Authorizing tangible personal property consecutive insertions as follows: Legislation, there is hereby and/or services not other- levied a one. percent (1 %) wise ' expressly covered in I/j �j 2 tax on the gross receipts this Section, a single trans- The first insertion on the � day of V t' 1a 19 3) from the sale at retail action shall be deemed to within the City of all items by any single sale (made on which are subject to the a single day) which is re- the second insertion on the day of 19 Arkansas Gross Receipts flected on a single invoice, - Tax Act of 1941 , as receipt or statement, on amended ( A . C . A . which an aggregate sales the third insertion on the day of 19 52653-101, at seq.). at a tax figure has been re- rate of one percent 0 %) of ported and remitted to the the sale price of the prop- State of Arkansas. and the fourth insertion on the day 19 any or, in the case of Section 3. That all ordi- leases or rentals, of the nances and parts thereof in lease or rental price (collec- conflict herewith are hereby tively, the "Sales and Use repealed to the extent of Tax). The Sales and Use such conflict. Tax shall be levied and col- , Section 4. That this Ordi- Publisher / General Manager lected only to a maximum ' nance shall not take effect - tax of $25 for each single ) until an election is held on transaction. -- the question of levying the Sales and Use Tax at which Swom to and subscribed before me on this day of Section z. "single trensao tion" is defined according a majority Of the electors � � � �� voting on the question shall p the nature of the goods have approved the levy of 19 purchased as follows:m the Sales and Use Tex. vi When which. r more de- PASSED AND APPROVED vices in which, upon which this 23rd day of March, or by which any parson, 1993 property is, or may be,e, APPROVED: transported drawn. in- By. Fred Hanna, Mayor Notary Public in- cluding but not limited to, ATTEST: ' on-road vehicles, whether By. Sherry L. Thomas required t0 be licensed or City Clerk ff 1 nor, off-road vehicles, farm My Commission Expires: vehicles. airplanes, water vessels. motor vehicles, or h / � O nommotonze l vehicles, and 1.1 ( 1 mobile homes, are sold to a ' Person by a sellar, each in- diviunit, Whether pert a " , of ll "fleet sale or not; Ak '� G 1E V F U. shell be treated as a 'single th Sal for the purpose Fees for Printing of $ of the Sales and Use Tax. _ ] nOpZ R. The charges for utility r ,` O 2 1J.7J Cost of Proof $ _� services, which are subject � ' an the Sales and Use Tax, (1 $ pf end which are service ad on ' i1C1' NTE DEPT,, Total e continuous service 3 are whether 9Uph SeNICe9 e18 �