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Home My WebLink AboutOrdinance 4318 ORDINANCE NO. 4318 AN ORDINANCE AMENDING §35.31 OF THE CODE OF FAYETTEVILLE (ORDINANCE NO. 3900, AS AMENDED), ADDITIONAL 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 % for Parks, Hotel, Motel and Restaurants (A.C.A. §26-75-601 et seq.) established by Ordinance No. 3900, as amended (Parks 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 Parks 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 Parks 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 That §35.31 of the Code of Fayetteville, Levied; collection, is hereby repealed and the following inserted in its stead: §35.31 Levy of Parks HMR Tax. There is hereby levied, a tax of 1 % (the tax) upon the gross receipts or gross proceeds from the renting, leasing, or • • ord . 4318 otherwise 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 §35-36 is hereby added as follows: §35.36. Definitions {pursuant to A.C.A. §26-75-602 (c)(2)j 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 run 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 stationary, will collect the Parks 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 . 4318 G. Prepared Food or Beverage - Any food or beverage product prepared or altered in a food/ beverage establishment for sale. PASSED AND APPROVED this day ofoAA1Z5 2001 . � fAYETt _� /\a �� ` Chi! APPROVED: rr BY: DAN COODY, M r ATTEST: By: Bather Woodruff, City Cl rk NAME OF FILE: Ordinance No. 4318 CROSS REFERENCE: 06/05/01 Ordinance No. 4318 06/18/01 Departmental Correspondence to Emma Badgley, Accounting, from Heather Woodruff, City Clerk 07/11/01 Proof of Publication NOTES : Mct FAYETTEVIfLE c` 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 for Parks. The original will be microfilmed and filed with the City Clerk. cc: Connie Edmonston, Parks and Recreation Arkansas Democrat Gazette PPn u � MEMO- ORDINANCE NO. 4318 An Ordnance em ss35.20 of the Codeof feyetlev� (Ordinance No. AFFIDAVIT OF PUBLICATION X06' Oax,�ey a, Int vas d . dm=iain mstaurarrts, ca4' l mstdx� rants, concession s24 tands; LOlIVB mance 510105, grO[ely, Shire lBSW1- I rams, caterers end Aibeirbushneeees to the gst of.businesces fo which the do solemnly Ciys gross receipt tax 01 4% (hotel, motel and -restaurant tdiq`-e TdIng off pre ises co 1 et seq.l; adding of premises centeses Staxed,businesses swear that I am Legal Clerk of the Arkansas to me lIfr m businesses so receipts aor cluding from taxation grass receipts or gross proceedsm organizations quall. gad under 501(c113) of the Federal In- Democrat-Gazette n Democrat-Gazette Newspaper, printed and published at Lowell, ramal Revenue a. Whereas, the cumem liters receipts Of tax of 1% an.Hotel, Motel and Reslau. rams (A.C.A. sQ6.75al etse0.1 es Arkansas and that from my own personal knowledge and tatisned b ommance No. 3960, as amended (Perks HMR tei);IMAWI the tax a* Upon msreurems, Cafes, cafe tenes ander eheerress85�mens Mae re ence to the files of said publication the advertisement of gaged in /AJ1 pared food for consumption On the D!erses of such establishment in the the MRivitshans, ls to callsdmai^ fe taurants, ea ut restaurants, con• cession scalls, comerdecee stores, as inserted in the regular editions on grocery store restaurants, caterers and similar businesses sedirg prepared food a bwereges for on or of O PmmxCseAs consumption es allowed by ss&75.662 and: Whereas, the City wistres to exclude fmm Parks HMR rexation M grg�srv�a ceipts w gloss pmceads Bons quabfied under ssW1(c (3) m the Federal riffemal Revenue 0- New . Publication Char e D1/ Nety 'Com if Of t Be City of Fay Mile g CityCoudcil of the City of Fayetteville, Arkansas: Section 1. That 553520 of the Coda of Purchase Order # fayo taVda, Luted; collection, is here• by repealed and the following insured in its stead: l - 553520. Levy of Parks HMR Tax. There is hereby laved, a tax of 1% (tie tax) upon the gross receipts or gross proceeds from the renting, leasing or I Subscribes} and sworn before me this amand5a famishing m naal or motel (7 { eaanmodeuons far Dmfn In the CIN and upon the portion of the liters W / C60M W gross INOceedS recened by day of 2001 . restaurants, cafes, cafeterias, dads, dmwln restaurants, cany-0u1 resaw- rents, concession rte rlo corl". Notary Public eares,fercstores, grocery es maycebe defined from time to time Ordinances form the We Of prepared food and bMmgea for on or of-prem My commission expires ices consumption, but such tax shall not apply to such gross receipts or ggross proceeds at organizations qual'fied urf der s550i&3) o1 me Federal internal Revenue 0. Section 2. That ss35.38 is hereby Odd- s .� ed as foifows: . _ OFFICIAL SEAL ss35,36, Definition to >: CAROLYN COAKLEY ACA ss26-75-OUcl(2) A. Deas Delo s I i establish &�t�II47YBlb' ➢Vi1 sag nue, Fayetteville, Arkansas 72701 , (501)571-6467 mems settg Dmpered food of bever- Wachington County age as dmmed, however this tax shall net aapry to r0ced mem ardor cheese sou by the pound. a. Concession Stalls - Stands owned RECEIVED by ronDmfit groups are excluded Imt- this n asho as well ss starch s emt- First ed on a shod term basis, such as First Night, S dnotest, Autumniest and JUL 19 2001 County int lar steres lot athletic t fan e femlmfg basis, such as Or her on- events, barbecue stands arxf omen on- CITY OF FAYETTEVILLE going stands, wh*er mobile or am, CITY CLERK'S OFFICE tonerywmwdeathe Parks HMRax. C. Comefuence Staeon stile tare sc beverag" pre f eae. inetsrers Caterers are lar Amin businesses caea 0Ir persons who delnar or ser rve cateredW, cry or funds f t Fe a lo- cation the within ly E. BaOftevilkeries, E. op$ .Th m arm SMps i Ice Cream Stays ' These ere Included w^Nn the this ocns c annular businesses" 'lk this oMinance and era, therefore, suhtR� TIact to this tax. F. Beverage Shops - Businesses that sed beverages prepared or dispensed L. at their business are included within the — definition of "similar businesses" Of this ordmuce anti are therefore subject low mister. G. Prepared Food or aeverege - Any food or beverage product pr�rbutabliah shared in a f erege mem for sale. , m „ Passed and APgoved w. June, 2061. t.j Dandy Maya r Heater WOodmf. City Clerk Jun 11, 001 2 2180842