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Home My WebLink AboutOrdinance 4302 • i ORDINANCE NO, 4302 AN ORDINANCE CODIFYING ORDINANCE 3900 OF THE CITY OF FAYETTEVILLE, ARKANSAS AND AMENDING SAID ORDINANCE TO PROVIDE PENALTIES AND ENFORCEMENT, ALLOWING EXAMINATION OF RECORDS AND INVESTIGATIONS, AND PROVIDING FOR RULE MAKING POWER. WHEREAS, a Special Referendum Election was held in the City of Fayetteville, Arkansas on the 14`h day of November, 1995, on the question of levying an additional tax of 1 % on gross receipts of hotels, motels and restaurants (known as the Parks HMR tax) and; WHEREAS, the Special Election resulted in a majority of the voters in favor of such tax and the election was duly certified by the Washington County Board of Elections on November 15'h, 1995, and; WHEREAS, this ordinance should be codified as Sections 35.31 , 35.32 and 35.99 as printed in the current Fayetteville Code of Ordinances, and; WHEREAS, the City wishes to allow for the examination of taxpayer records and investigations to assist in the fair and accurate collection of the Parks Hotel, Motel and Restaurant tax and; WHEREAS, provisions are needed for penalties against those who fail to comply with the Parks HMR tax ordinance and; WHEREAS, the City believes that promulgating rules and regulations in administering the Parks HMR tax will be beneficial in fairly and accurately interpreting the provisions of the Parks HMR tax. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1 . That Ordinance 3900 shall be codified as Sections 35.31 , 35.32 and 35 .99 of the Code of Fayetteville. Section 2. That §35 .33 of the Code of Fayetteville is hereby added as follows: §35. 33 Penalties and Enforcement. The City may assess penalties and interest against taxpayers who fail to timely report or pay the tax. The penalty shall be equal to five percent (5%) of the unpaid tax amount per month not to exceed a total assessment of thirty-five percent (35%) of the unpaid tax. Simple interest on unpaid taxes shall be assessed at the rate of ten percent (10%) per annum. In addition, the City may exercise all 0owers listed under A.C.A. §26-75-603 (c) as maybe amended from ord . 4302 time to time and may utilize the provisions of A.C.A. §26-75-603 (d) and (e) as may be amended from time to time in enforcing the tax. Section 3. That §35.34 of the Code of Fayetteville is hereby added as follows: §35. 34 Examinations and Investigations. The collector of the tax in order to enforce the tax, by determining the accuracy of taxpayer reports and remittances, or fixing any liability under the ordinance, may make an examination or investigation of the place of business, the tangible personal property, equipment, and facilities, and the books, records, papers, vouchers, accounts, and documents of any taxpayer or other person. Every taxpayer or other person and his agents and employees shall exhibit to the collector these places and items and facilitate any examination or investigation. Section 4. That §35.35 of the Code of Fayetteville is hereby added as follows: §35. 35 Rules and Regulations. The City after notice and public hearing may pass any rules and regulations necessary for carrying into effect the provisions for the enforcement of this ordinance. c PASSED AND APPROVED this day of 2001 . tAr • , Ems. G $° ' .••�, <: APPROVED: a ` BY: DAN COODY, M or ATT�S�'�: By: I�- eather Woodruff, City Cler 0 • NAME OF FILE: Ordinance No. 4302 CROSS REFERENCE: 03/20/01 Ordinance No. 4302 03/22/01 Departmental Memo from City Clerk c r NOTES : FAYETTEVI PLE THE CITY OF FAYETTEVILLE, ARKANSAS �M DEPARTMENTAL CORRESPONDENCE To: Marsha Farthing, Accounting Manager From: Heather Woodruff, City Clerk Date: March 22, 2001 Attached is a copy of the ordinance amending Ordinance 3900, HMR Tax, to allow for penalties and enforcement. The original will be microfilmed and filed with the City Clerk. cc: Nancy Smith, Internal Auditor Steve Davis, Budget Manager Marilyn Johnson, A&P Commission Connie Edmonston, Parks and Recreation z3 0 ► RECE1�' � y All 18 2001 Arkansas Democrat t;, . AX TG. DEPT. 0 P,4'G ORDINANCE N0. 4302 AFF1DAva OF PUBLICATION I An OrdlwC4t `fFqng e, =rk� 3900 of the City of FayyetlOrdlin Arleen- f I acus and amenNrg sold Ordinance to DDrsede penalties and eidmg [ont. ale Iwrirq exemaetion of recordsroarxlN� i vestigations, end DraAdio9 �I I' do solcrnnly D0a speaW Referendum El tion was held m the City of Fayetteville, I Arkansas m the 14th de9 of November, swear that I ani Legal Clerk ol' the Arkansas 1995, onwevuesbonorleVyi 0ad- dNonal tax of 1% m gross receipts of hotels, motels and restaurants (knorm as the Parks HMR tax and; Deuiocrat-Gazettc Newspaper, printed , ued published at Lowell , nam�aWsmyof hthe ewterslin fection avor of slush tax aM me eleclwn was duly owfled by the Washin0lon County Board of Arkansas and that frons my own personal Inxiwlcdgc anElactions on November 1d 5th, 1995, and; Whereas, this Ordinance should be Codified as Section 35.31 and 35.99 as printed in the current Fayetteville Cade reference to the files of said publication the advertisement of of Ordmencea, arid; d; and Whereas, the CRY wished tI allow bar ' the examination of Wipayer records end investigations to in the bar and accurate Coeectian of thePex wide' s Hotel, Motel and Restaurant h ; Whereas, provisions ere needed for penalties against Vasa who fall to com- Wasuisertedlntheregularedilionson I ply with the Parks HMR tax ordinance ami; Whereas, the City believes that promul- gating Mss and regulations In admlms- _ tenn8 the Packs HMR tax will be b( nefi- cial m fairly and accurate ry interpreting the provisions of the Parks HMR tax. Now, Therefore, be it Ordained by the Gty Council of the City of Fayetteville, Arkansas: Section 1. That Ordinerrce 3900 shall be codified as Sections 35.31, 35.32 PublicationChargc - , / / aro 35.99 of the code of Fa Its LL--//--__ secfim 2. That section 35.33 of Me code of FayedeWe is hereby added as follows: Purchase Order // Secdm 35.33 Penatles and Eforca- mem. The Cry may assess penalties and interest against taxpayers who fail to limey respondcur pay the lax. The sly shelf be equal to five percent 5%) d me unpaxl ex amount per month not Subscribed and sworn t before nic this m exceed a mel assessment of wm- �fve (35%) of the unpaid tax. Sunple irr ` �] forest on unpaid taxes shag. t» es-; I, j { sessed at the rate of ten percent (10%) _ day o f 20 1 r per annum. In addition, the Cry may ax- ' ' wise all pwam listed under A.C.A. r� 2f-75-603 (c) es may he ,amended from time to time and may unibe the prow Otaly PUI?lIC sions of A.C.A. section 2r-75-603 (d) i arid m e) as in yremam ed from time to p Section 3. That section 35.34 o me My conuuission CXpires _ d/�0 �ad-3 I Code bows Fayetteville is hereby added as. Section 35.34 Eramiroliom-and In:, vedigwar,,. The collector of Vo tax in ' order to enforce th tax, by deOFFICIAL SEAL nes accureq d a�ayer .repCAROLYN COAKLEYremttancor fmng arty IeoOM under (60 the Ordnance, may melteaneNotaryPuDl� - Arkansas tion nes °fNeegia peOf �'remaaeCpof M. Bt1AI69Sdf iffl-P 12Nst CaUC, Fayetteville, Arkansas 72701 , (501 )571 -j �peI - sodchars, the amts and documents of am/ taxpayer or other person. Every taxpayer a oVr er person end his agents and employ= an shall exhibit m ® e collector these places and items and facilitate any ex- aminahm or investigation. ' Section 4. That section 35.35' Of the 0 4 _ 21 - 0 1 A 0 9 : 1 4 R C V C Code of Fayetteville is hereby added as follows: bV Section 35.35 Rules and ReyuladWS The City after notice and public hearing may pees any roles ami fegu atim necessary for carrying ado=eyed the - - , provisions for the eMortemem'01 this _ — -- - - ordinance. Passed aro Approved this 2(w day of --- --- March, 2001. , By,Approved:00dy, Makwr ? � . . Aced: By: HeeUor Wood"i Cay Clete WP gpol l8, 2001 2242348