HomeMy WebLinkAboutOrdinance 4303 ORDINANCE NO.
AN ORDINANCE AMENDING §35.20 OF THE CODE OF
FAYETTEVILLE (ORDINANCE NO. 2310, AS AMENDED),
TRANSIENT OCCUPANCY TAX, LEVY OF TAX TO
PROVIDE PENALTIES AND ENFORCEMENT, ALLOWING
EXAMINATION OF RECORDS AND INVESTIGATIONS
AND PROVIDING FOR RULE MAKING POWER.
WHEREAS, the City wishes to allow for the examination of taxpayer
records and investigations to assist in the fair and accurate collection of the
Hotel, Motel and Restaurant tax (hereinafter HMR tax) and;
WHEREAS, provisions are needed for penalties against those who fail to
comply with the HMR tax ordinance and;
WHEREAS, the City believes that promulgating rules and regulations in
administering the HMR tax will be beneficial in fairly and accurately interpreting
the provisions of the HMR tax.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF FAYETTEVILLE, ARKANSAS:
Section 1 . That §35.25 of the Code of Fayetteville is hereby added as
follows:
§35.25 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 powers listed under A.C.A.§26-75-
603 (c) as may be amended from 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.
.C;�rtinn ?. That §35.26 of the Code of Fayetteville is hereby added as
follows:
§35.26 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
ord . 4303
to
•
other person and his agents and employees shall exhibit to the collector these
places and items and facilitate any examination or investigation.
Section3. That §35.27 of the Code of Fayetteville is hereby added as
follows:
§35.27 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.
i, YEr
D AND APPROVED this �Q_ day of March, 2001.
• 37 <
" APPROVED:
BY: kzw
—; DAN COO Y, M r
ATTEST:
By:
Heather Woodruff, City fferk
0 0
NAME OF FELE: Ordinance No. 4303
CROSS REFERENCE:
03/20/01 Ordinance No. 4303
03/22/01 Departmental Memo from City Clerk
3 P 2C 2
NOTES:
FAYETTEVIIPLE !
THE CITY OF FAYETTEVILLE, ARKANSAS
DEPARTMENTAL CORRESPONDENCE
To: Marsha Farthing, Accounting Manager
From: Heather Woodruff, City Clerk
Date: March 22, 2001
Attached is a copy of the ordinance amending section 35 .20 of the Code of Fayetteville. The
original will be microfilmed and filed with the City Clerk.
cc: Steve Davis, Budget Manager
Nancy Smith, Internal Audit
Marilyn Johnson, A&P Commission
0
• RECEIVED
APR 18 2001
ACCTG. DEPT
Arkansas Democrat
ORDINANCE NO. 43M '
An Ordinance ame" section 35.20
of the Code of Fi yeU%e (Ordinance.
No. 2310, as am,edt, Than Tar, Levy of Tax lo",%vide
penalties aM enforcement; allowing
AFFIDAWr OF PUBLICATION exammauon of records Mnd.imrestiga-
tons and providing for Rule- Making
Power.
Whereas, the City wished to allow for
the examination of ta�ay records
and investigations to assist m the fair
1 > jy6m do solemn ) and accurate collection of the Hotel, I
y Motel and Restaurant tax (Hereinafter
HMR tax) and;
Whereas, provisions are needed for
swear that I ani Legal Clerk of the Arkansas penalresa lnstthese who faltoco -
ppryrywith the HMR Tex Ordmence and; • /"
Whereas, the City believes that pnomuF
gating odes and regulations inradmir
N
Leong the HMR Tax will be benefdd
Dculocrat-GazettcNewspaper, printed and published at Lowell , fairly and accurate interpreting the
previsions of the HMR lar.
Naw, Therefore, be it Ordamed1by the
Gry Council of the City of Fayetteville!
Arkansas and that from n1y own personal knowledge and arkanses:
Section 1. That section 35,25 of the
Code of Fayetteville is hereby added as
I-C CCI;IICC l0 the files of Saler publication tile adVCI-IISCIIIC(lt OP 1011m:Semon 35.25 Penalties and Emome-
ment. The City may assess -penalties
_A
and interest against l the
xsThho fati
(�V / to gmety report orD y the tax ppaene
- �O eery shall un ai equal io iwe ermem (5%)
of the unpaid tax amonm pert o thirty-
five
h net
a exceed t total ) of the un m Wray
Wa ' nscrtcd in the regular editions on S einterestw �rWtax unpaid taxi
assessed at the rate of ten roam
(10%) per annum. In addition, tree City'
A&exemise all p m s limed under
section 26-75.603 (c) es may be
amended from time to time and may ut.
lize the provisions of A.CA section
26.75-603 (d) and (e) a 'may be
emended from time to time in amorcing
the tax.
Section 2. That section 35.26 of the
i Code of Fayetteville is hereby added as
Publication Charge Seccon 35.26 Examinations and In>
vestigshe%, The collector of the tax id
order to emome the tax, by detemd '
Purchase Order ft the accuracy m taxpayer reppoorts nA
remidances, or fixing any Zty under
the ordinance, may make an examine-
bon or investigation of the place of busii
ness, the tangible personal'.popemy,
equipment and facilities, and the
Subscribed and sworn t before me this books, records, papers, vouchers, ye
crams, and documents m pay r or odl r
or other person. Every ta+�ayer or o0r
er person and h5 amts andpanpIoy�
clay of 2001 . ees shall exhibit to �e collector
placesy ex
.and nems and facilitate an -
amination or investigation.
Semon 3. Rules and Regulations. The
City after notice and public heading may
Notary public pass any mles and regulations neces-
�/ m�onuf or pee imm at of m tinto effect �Ns o�rcW
My commission expires _ c�/eZD /oZ 003 nanal.Passed and Approved this 20th day of
Mach, 2Do1.
Approved: -
By: Dan Doody, Mayor ,.
Attest:
a ` By: Heather Woodruff, City Clerk
OFFICIAL SEAL Aon) 16, 2001
• yf ` CAROLYN COAKLEY ?y a2710
• l �Weshngto^ runty Fayeucvillc, Arkansas 72701 , (501 )571 -6467
04 - 2 '1 - 01A09 : 14 RCVD