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Home My WebLink AboutOrdinance 3900 ORDINANCE NO. 3900 AN ORDINANCE LEVYING AN ADDITIONAL TAX OF I % UPON THE GROSS RECEIPTS OF HOTELS, MOTELS RESTAURANTS, CAFES AND CAFETERIAS IN THE CITY; PRESCRIBING THE PROCEDURE FOR THE COLLECTION AND ENFORCEMENT OF THE TAX; PRESCRIBING THAT THE ADDITIONAL TAX SHALL BE USED BY THE CITY PARKS AND RECREATION DEPARTMENT FOR THE PROMOTION AND DEVELOPMENT OF CITY PARKS AND RECREATION AREAS; PRESCRIBING OTHER MATTERS PERTAINING THERETO; AND REFERRING THE ORDINANCE TO THE PEOPLE FOR ADOPTION OR REJECTION ON A SPECIAL ELECTION BALLOT AT A SPECIAL ELECTION TO BE HELD ON NOVEMBER 14, 1995 . BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS : Section 1 . (a) There is hereby levied, effective January 1 , 1996, an additional tax of 1 % upon the gross receipts from the renting, leasing or otherwise furnishing of hotel or motel accommodations for profit in the City and upon the gross receipts of restaurants, cafes, cafeterias and all other establishments engaged in the business of selling prepared food for consumption on the premises of such establishment in the City. (b) The tax shall be collected from the purchaser or user of the food or accommodations by the person, firm, corporation, association, trust or estate (or other entity of whatever nature) selling such food or furnishing such accommodations (the "taxpayer"), and the taxpayer shall remit to the City on the fifteenth day of each month all collections of the tax for the preceding month, accompanied by reports on forms to be prescribed by the Mayor. (c) As provided in Act No. 185 of 1965, as amended, and the provisions of Act No. 386 of 1941 , as amended, together with the rules and regulations thereunder, shall, so far as practicable, apply to the administration, collection, assessment and enforcement of the tax. Section 2 . (a) The revenues collected from the additional tax of 1 % shall be used by the City Parks and Recreation Department for the promotion and development of City parks and recreation areas. (b) Proceeds of the additional 1 % tax shall be deposited into a special fund established by the City to be used for the development, construction, and maintenance of city parks. The funds shall be disbursed by the Mayor upon approval of the City Council . Section 3 . All ordinances and resolutions, and parts thereof, in conflict, in whole or in part, with any of the provisions of this ordinance are hereby repealed to the extent of such conflict. Page 2 Ordinance No. 3900 Section 4. The provisions of this ordinance are hereby declared to be severable. If any provision shall be held to be invalid or to be inapplicable to any persons or circumstances, such invalidity of inapplicability shall not affect the remainder of the provisions of this ordinance. Section 5 . (a) The City Council hereby refers this proposed ordinance levying an additional 1 % tax to the people for adoption or rejection pursuant to A .C. A . § 14-55-301 . (b) The election shall be held at a November 14, 1995 special election. (c) That the question shall be placed on the ballot for the election as follows: FOR proposed Ordinance No. levying an additional tax of I % upon the gross receipts of hotels, motels, restaurants, cafes and cafeterias in the City to be used by the City Parks & Recreation Department for the promotion and development of City parks and recreation areas. AGAINST proposed Ordinance No. levying an additional tax of 1 % upon the gross receipts of hotels, motels, restaurants, cafes and cafeterias in the City to be used by the City Parks & Recreation Department for the promotion and development of City parks and recreation areas. d) That 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 shall be applicable. Only qualified electors of the City shall have the right to vote at the election. e) That 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. PASSED AND APPROVED this 5th day of July 1995 . APPROVED: llz4reej*4� By : red Hanna, Mayor ATTEST: Y Traci Paul, City Clerk 21EGAL Nl)ncEs Section 2. (e) The revenues --..acted form the addi- ORDgVAPICENO. ]800. Lionel tax of 1 % Shan be� STATE Oi~ARKANSAS +i �' I' used by the City Parks and AN ORD,INAN CE LEVYING Recreation Department for SS. AN ADDITIONAL TAX DF the promotion and develop- 1 i% UPON THE GROSS RE- mant Of City parks and re- County of Washington CE IPTS OF, HOTELS, creation areas. Iv#OTE LS RESTAURANTS. (b) Proceeds of the addi- ^ - , �J� CAFESIAND CAF ExTERIAS tional 1 % tax shall be depo- ' I, ��..///� /�J,(� hereby cer- IN THE CITY,; -P.,R�E SCR IB- sited into a special fund as- ING THE PROCEDUgE FOR tablished by the City to be tify that I am the publisher HE NORTHWEST ARKANSAS TIMES, a daily THE COLLECTION AND usedcons for do development, newspaper having a second class mailing privilege, and being not less than four pages of ENFORCEMENT OF THE construction, and development, PRESCRIBING THAT nonce of city parks. The five columns each, published at a fixed place of business and at a fixed (daily) intervals THE ADDITIONAL TAX funds Shall be disbursed by continuously in the City of Fayetteville, County of Washington, Arkansas for more than SHIALL IBE' USED BY THE the. Mayor upon approval of CITjY`PARK S!.AN RECREA- the CM Council aperiod of twelve months, circulated and distributed from an established place of business TIONOTIORTf.4ENR FOR PROMOTION AND .DEVE- Section 3 . All ordinances to subscribers and readers generally of all classes in the City and County for adefmiteprice . LOPMENT OF CITY PARKS and resolutions, and parts for each copy, or a fixed price per annum, which price was fixed at what is considered the AND RECREATION AREAS; thereof, in conflict, in whole value of the publication, based upon the news value and service value it contains, that at ill t PRESCRIBINGOTHER or in part, with any of the MATTERS jPERTAIN ING provisions of this ordinance least fifty percent of the subscribers thereto have paid cash for their subscriptions to the X11 THERETO; (.41. ND DEFER- are hereby repealed to the qa RING THE ORDINANCE TOaztertt of such convict newspaper or its agents or through recognized news dealers over a period of at least six d*y THE PEOPLE FOR ADOP. months; and that the said newspaperpublishes an average of more than forty percent news VI!!! TION OR REJECTION ON A Section 4. The provisions of ItSPECIAL ELECTION BAL- this ordinance are hereby matter. dIf LOT:AT A SPECIAL ELEC- declared .to be severable. If 86 TION TO B;E HELD ON any provision shall be held we NOVEMBER 14, 1995. to be invalid or to be in. I further certify that the legal notice hereto attached in the matter of rk applicable to any person or �j /� tr BEY ORDAINED F THE circumstances, such invalid- n .']NO� ' CITY COUNCIL OF THE icy of inapplicable ability tC J' t✓ r r�+ CITY OF FAYETTEVILLE, shall not affect the remain. ACIlTUSAS: der of the . provisions of this was published in there alar dais Issue of said news a r for p• ordinance. P g Y P Pe r. Sections . (a) There is hereby levied: effective Ja. Section 5. (a) The City consecutive insertions as follow ' VnuaryI, 1996, pan additional Council hereby raters this r tax of 19; upon the gross proposed ordinance levying receipts form the renting, an additional I % tax to the The fast insertion on the dayof 1 leasing or otherwise furn- people for adoption or ra- H, ishing of hotel or motel ac- lection pursuant to A.C.A .� commodatlons for profit in 14-55-301 the second insertion on the day of 19 the City and upon the gross + receipts of restaurants, (b) The election shall be, -• Cates. cafeterias and all held at a November 14, the third insertion on the day of 19 r other establishments en- 1995 special election. gaged in the business of (c) That the question shall selling prepared food for be -placed on the ballot for and the fourth insertion on the day of 19 consumption .on the pre. the election as follows: "Mises 01 'such establish. t6cl6 tithe City'. FOR proposed Ordinance (b),1 The tax shall be col- NOA Levying an additional 'or us loam the purchaser tax Of I % upon the gross cuser -tithe food or ac- r ceipts of hotels, motels, ( o' -t m o tl a l i o n s restaurants. cafes and (the - taxpayer- ), and the cafeteria in the City to be ` L v Publisher General Manager taxpayer shall remit to the used by the City Parks & City on the; fifteenth day of ; Recreation Department for each month all collections the promotion and `t develop- JUL 'Z ,r7 1997 !tp� of the tax for the preceding ment of City parks and re- month, ectom panted by re- creation area, Ports on forms to be pre- Scribedbythe Mayor AGAINST proposed Ordi- rjyifl ^fr%; r7�T (c) As provided in Act No. -nanca N03900 levying an ' 185 of 1965, as amended, additional tax df 1 % upon and the provisions of Act the gross receipts of hotels. No. 386 of 1941 , as metals. restaurants, cafes amendaq to with the and cafeterias in the City to rules and reg ulatigns there. be used by the City Parks untler, shall, sb ler as piac- & Recreation Department ticable, apply to the admi- for the promotion and deve. nistration, collection, as- lopment of City parks and sessment and enforcement recreation area. • / of the tax. - - - - • -- Swom to and subscribed before me on this day of d) That the election shall ba \ 1/1 ,{ 19 q held end Conducted and the cal and the results de- clan ll under the law and in the a _ the manner provided for - --�"-- - ' - - municipal elections. so far «««« as the same shall be applic- t uaElierme aw able. Only qualified electors t I Notary Public of the City Shan have the t NDtazy Ptl State of Arkalism I right to vete at the election. 1 Was'''^ n �ty t a) That a copy of this Ordi- My Commission Expires ( �""b"' �J I nance shall be furnished to t My Commission Expires On /05 the Washington CC((CCKCCCCC((CC(CCC<CCCC(C(<ttCCl County Board of Election Commissioners so that the necessary el;alection and offi- cialscials d supplies may be anprovided. r.�a�/r/Ltj_t/7Lt_J//Vty Fees for Printing .$ PASSED AND APPROVED this 51h day of July, 1995. Cost of Proof $ APPROVED: Total $ I I By: Fred Hanna, Mayor ATTEST: By Traci Paul, City Clark. t