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Home My WebLink AboutOrdinance 4317 ORDINANCE NO. 4317 AN ORDINANCE AMENDING §35.20 OF THE CODE OF FAYETTEVILLE (ORDINANCE NO. 2310, AS AMENDED), TRANSIENT OCCUPANCY TAX, LEVY OF TAX TO ADD DELIS, DRIVE-IN RESTAURANTS, CARRY-OUT RESTAURANTS, CONCESSION STANDS, CONVENIENCE STORES, GROCERY STORE RESTAURANTS, CATERERS AND SIMILAR BUSINESSES TO THE LIST OF BUSINESSES TO WHICH THE CITY'S GROSS RECEIPT TAX OF 1 % (HOTEL, MOTEL AND RESTAURANT TAX) APPLIES (A.C.A. §26-75-601 ET SEQ.); ADDING OFF PREMISES CONSUMPTION BUSINESSES TO THE LIST OF BUSINESSES SO TAXED, EXCLUDING FROM TAXATION GROSS RECEIPTS OR GROSS PROCEEDS OF ORGANIZATIONS QUALIFIED UNDER 501 (c) (3) OF THE FEDERAL INTERNAL REVENUE CODE WHEREAS, the current gross receipts of tax of 1 % on Hotel, Motel and Restaurants (A.C.A. §26-75-601 et seq.) established by Ordinance No. 2310, as amended (HMR tax) levies the tax only upon 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, and; WHEREAS, the City wishes to also apply the HMR tax to delis, drive-in restaurants, carry-out restaurants, concession stands, convenience stores, grocery store restaurants, caterers and similar businesses selling prepared food or beverages for on or off premises consumption as allowed by A.C.A.§26-75-602 and; WHEREAS, the City wishes to exclude from HMR taxation the gross receipts or gross proceeds of organizations qualified under §501(c)(3) of the Federal Internal Revenue Code. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1 . That §35.20 of the Code of Fayetteville, Tax, Levy of Tax, is hereby repealed and the following inserted in its stead: §35.20. Levy of Tax. There is hereby levied, a tax of 1 % (the tax) upon the gross receipts or gross proceeds from the renting, leasing, or otherwise • • ord . 4317 furnishing of hotel or motel accommodations for profit in the City and upon the portion of the gross receipts or gross proceeds received by restaurants, cafes, cafeterias, delis, drive-in restaurants, carry-out restaurants, concession stands, convenience stores, grocery store-restaurants, caterers and similar businesses as may be defined from time to time by ordinance from the sale of prepared food and beverages for on or off-premises consumption, but such tax shall not apply to such gross receipts or gross proceeds of organizations qualified under §501- (c)(3) of the Federal Internal Revenue Code. Section 2. That §35.28 is hereby added as follows: §35.28. Definitions (pursuant to A.C.A. §26-75-602 (c)(2)} A. Delis - Delis shall include establishments selling prepared food or beverage as defined, however this tax shall not apply to sliced meat and/ or cheese sold by the pound. B. Concession Stands - Stands owned by non-profit groups are excluded from this taxation, as well as stands operated on a short term basis, such as First Night, Springfest, Autumnfest and County fairs. Other stands operated on a recurring basis, such as for athletic events, barbecue stands and other on-going stands, whether mobile or sationary will collect the HMR tax. C. Convenience Stores - All food and beverages prepared on site are taxable. D. Caterers - Caterers are for profit businesses or persons who deliver or serve catered food or beverages at a location within the city limits of Fayetteville. E. Bakeries, Donut Shops & Ice Cream Shops - These are included within the definitions of "similar businesses" of this ordinance and are, therefore, subject to this tax. F. Beverage Shops - Businesses that sell beverages prepared or dispensed at their business are included within the definition of "similar businesses" of this ordinance and are therefore subject to this tax. • • ord . 4317 G. Prepared Food or Beverage - Any food or beverage product prepared or altered in a food/beverage establishment for sale. PASSED AND APPROVED this r day of Z 2001 . YET APPROVED: BY: 124w� DAN COODY, Ma ATTEST: By: Bather Woodruff, City Cle k NAME OF FILE: Ordinance No. 4317 CROSS REFERENCE: 06/05/01 Ordinance No. 4317 06/18/01 Departmental Correspondence to Emma Badgley, Accounting, from Heather Woodruff, City Clerk 07/11/01 Proof of Publication NOTES : . Ciry FAYEMc TTEVIfLE THE CITY OF FAYETTEVILLE. ARKANSAS DEPARTMENTAL CORRESPONDENCE To: Emma Badgely, Accounting From: Heather Woodruff, City Clerk Date: June 18, 2001 Attached is a copy of the ordinance amending the HMR Tax. The original will be microfilmed and filed with the City Clerk. cc: Nancy Smith, Internal Audit Marilyn Johnson, A&P Commission. Arkansas Democrat Pu ORDINANCE NO. 4317 1 An Ordinance amendin 5535.20 of the Cade of Fayeneviile Ordinance No. 2310, as erne 0), transient occu- i AFFIDAVIT OF PUBLICATION penny, tax. levy'ot tax to add delis, I dm�e-m mmureMs arty out mslau- i rants, cendesSdn=atarde, cone- rdence stores, grae,7 stow restau rams, caterers-and 4f busi= �} to the fist at bsinesses Io which the do solemnl cdys gross receipt u, of 1% (hotel; Y motel and restaurant tax) apdias (A.C.A. ss2675a2 'et $eq.); addng 08 premises consumption busmessea swear that I am Legal Clerk of the Arkansas to the list of businesses so laxed, ex- cluding from laxation gross receipts or i Kross proceeds of organizations qualF under 501(c1 (3) of the Federal In Democrat-Gazette Newspaper, rinted and published at Lowell temm Ravemue e. P P wheress, the current gross receipts of tax of 1% on Hotel. Motel.and Reslau- rams (ACA ss2575.601 at seq.) as '.. Arkansas and that from m own personal knowledge and amended trpyy Ordinamro, No. tax u , Y P g amended (HMR Ordinance lanes the tax only I upon restaurants,calm: cafeterias and all other establishmems,engaaad in the reference to the files of said publication the advertisement of business of selling,the remises food far /AA1{�,/��,(/�11////I11A�) [�A/l X lI ly/o�{7 �// consumptioart n in the premises of such v ` 1 V �� / r ! diaabl'�MR tax lto els, and: Whereas. th City wishes d also apps I the HMR tax ut tleW, drive-i" onceu- ram; rads, co romance I . grO- cerystands, conorks, 4 stares,. and cery Blore nstaureias:<reterWpamd s inserted in the regular editions on i�rb g f ups consumption as.reamwd,:by .A.C.A. cs2a-75602 end; ''4 °: whereas, the Ellywmhadxp excluut r V from HMR taxation the gross receipts m - — 0proceeds of oganamons quali- nder ss501(c)(3) of the Federal In- tend Revenue CCoodd0 Now. T i a i Ordained by rite Publication Charge GarMna unci of m he City m Feyenevfte, S. Section 1. That ss35.2g of the code of FayetteAfle, Tex, Leevvyy of Tax, is hereby repealed and the todwmg inserted in Purchase Order # int Stead: .35 2D Levy of 1% mere ta hereby levied. a tax of r q me tax) upon fie goes ming. lasing or proceeds ham , ire renting, leasug or otherwise dr- Subscribed and sworn to efore me this Odrap m iti th sa� mnaa poria (pr f the m the Cis and upon 9 the . portion M the g� receipts or gross proceeds received W dmmuin tan ca- ddy of fes, ,cafeterias, delis, drive-in restoris or 2001 . Om finds° restaurants. car, store-restaumms, caterers and similar businesses ss may be defined Not Public from time to time ordinance form the azY sale of prepered rood and beverages �� for on or shad of cup consumption, bus 1l,, oss S�ipts or gross; occeeseds oto f suchagarvia- My commission expires v0 3 tions clop feed under ss501(c (3) of the Federal Internal Rmmue Section 2. That ss35.28 is hereby add- . ._ ed as fofmwe: • ss35.28. Definitions pursuant to OFFICIAL SEAL A.C.A. s z5756oz Icpz) Xx • CAROLYN COAKLEY A. Deli- - Dehs shall in tide estaMish- mens selling prepared food or liver, I9ry F I 89 age as defined. however Ws tax shall .0.1 ,} ° -lastvenue, Fayetteville, Arkansas 72701 , (501)571-6467 not appry a sliced meat andlor cheese I sold by the pound. B. Concession Stands - Stands owned try non.pmfit groups are excluded from thy taxdpaL es web as stands operet- RECENFO ndanae rl tarmbasm, such aSFnd Nigh, $pnnoaffasl, AummMest and Courcy rale. OtMranads opemled on a recumng basis, such es br athfetb JUL 19 2001 awing' t a ds, etand5 and °the` Me- going stands, whether IR M. or sla- c. Co wd0cren the HMR M. CITY OF FAYETTEVILLL beverages Coneprep Stored es - it rood dad CITY CLERK'S OFFICE ablleprepared on site are tax- D. cam . caterers are for profit txtsinesses a persons who d*M or carton, ta whin the city graOf Faly etterAge. E. Baxerles, Donut Shops & Ice Cream Shops. . These are included within the definitions M 'similar businesses' of this ordinance and are, therefore, sub lad m this lax. F. Beverage Shops - Businesses mal seg bevemges prepared or dispensed el tlreir dustiness are included definition of 'similar buyuresses' of ft ordnance and are t2refore subject to fids tax. G. Prepared Frond a Beverage - Any food or bairar uct p�g� or altered in a t rage establish mem for sale. passed and Approved this 5th day of , June, 2001App . By: Dan Coady, Maya AftBBy.HHnamm woodrM,Cay Cie* 2 11, 2001 2180511