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HomeMy WebLinkAboutOrdinance 4397 ORDINANCE NO, 4397 AN ORDINANCE PROVIDING FOR THE LEVY OF A ONE PERCENT SALES AND USE TAX WITHIN THE CITY OF FAYETTEVILLE, ARKANSAS ; TO REPLACE THE EXPIRING ONE PERCENT SALES AND USE TAX; PROVIDING FOR AN EXPIRATION DATE FOR SUCH SALES AND USE TAX OF JUNE 30, 2013 AND PRESCRIBING OTHER MATTERS PERTAINING THERETO WHEREAS, the City Council of the City of Fayetteville, Arkansas (the "City") has determined that there is a great need for continuing improvement of municipal services and capitol improvements and for a source of revenue to finance such services and improvements; and WHEREAS, Title 26, Chapter 75, Subchapter 2 of the Arkansas Code of 1987 Annotated (the "Authorizing Legislation") provides for the levy of a one percent ( 1 %) city-wide sales and use tax. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS : Section 1 . Under the authority of the Authorizing Legislation, there is hereby levied a one percent ( I %) tax on the gross receipts from the sale at retail within the City of all items which are subject to the Arkansas Gross Receipts Tax Act of 1941 , as amended (A.C.A. §26-53- 101 , et seq.) at a rate of one percent ( 1 %) of the sale price of the property or, in the case of leases or rentals, of the lease or rental price (collectively, the "Sales and Use Tax"). The Sales and Use Tax shall be levied and collected only to a maximum tax of $25 for each single transaction. Section 2. "Single transaction" is defined according to the nature of the goods purchased as follows: A. When two or more devices in which, upon which or by which any person or property is, or may be, transported or drawn, including but not limited to, on-road vehicles, whether required to be licensed or not, off-road vehicles, farm vehicles, airplanes, water vessels, motor vehicles, or non-motorized vehicles, and mobile homes, are sold to a person by a seller, each individual unit, whether part of a "fleet" sale or not, shall be treated as a single transaction for the purpose of the Sales and Use Tax . B. The charges for utility services, which are subject to the Sales and Use tax, and which are furnished on a continuous service basis, whether such services are paid daily, weekly, monthly, or annually, for the purposes of the Sales and Use tax, shall be computed in daily increments, and each such daily charge increment shall be considered to be a single transaction for the purposes of the Sales and Use Tax. Ord , 4397 C. For sales of building materials and supplies to contractors, builders or other persons, a single transaction, for the purposes of the sales and Use tax, shall be deemed to be any single sale (made on a single day) which is reflected on a single invoice, receipt or statement, on which an aggregate sales (or use) tax figures have been reported and remitted to the Sate of Arkansas. D. When two or more items of major household appliances, commercial appliances, major equipment and machinery are sold, each individual unit shall be treated as a single transaction for the purposes of the Sales and Use Tax . E. For groceries, drug items, dry goods and other tangible personal property and/or services not expressly covered in this Section, a single transaction shall be deemed to be any single sale (made on a single day) which is reflected on a single invoice, receipt or statement, on which an aggregate sales tax figure has been reported and remitted to the State of Arkansas. Section 3. All ordinances and parts thereof in conflict herewith are hereby repealed to the extent of such conflict. Section 4. This Ordinance shall not take effect until an election is held on the question of levying the Sales and Use tax at which a majority of the electors voting on the question shall have approved the levy of the Sales and Use Tax and then only upon the expiration of the currently authorized one percent ( 1 %) Sales and Use Tax passed by the Fayetteville voters on April 27, 1993, and set to expire on June 30, 2003 . PASSED and APPROVED this the 4`h day of June, 2002 . APPROVED: By. zmz� DAN COODY Ma r MIX ather Woodruff, City CIL X 0 0 NAME OF FILE: Ordinance No. 4397 CROSS REFERENCE: 06/04/02 Ordinance No. 4397 05/07/02 Staff Review Form 06/05/02 Memo to Ted Webber, Administrative Services, from Heather Woodruff, City Clerk 06/13/02 Proof of Publication from the Northwest Arkansas Edition/Arkansas Democrat Gazette NOTES: ORDINANCE NO. AN ORDINANCE PROVIDING FOR THE LEVY OF A ONE PERCENT SALES AND USE TAX WITHIN THE CITY OF FAYETTEVILLE, ARKANSAS; TO REPLACE THE EXPIRING ONE PERCENT SALES AND USE TAX; PROVIDING FOR AN EXPIRATION DATE FOR SUCH SALES AND USE TAX OF JUNE 303 2013 AND PRESCRIBING OTHER MATTERS PERTAINING THERETO WHEREAS, the City Council of the City of Fayetteville, Arkansas (the "City") has determined that there is a great need for continuing improvement of municipal services and capitol improvements and for a source of revenue to finance such services and improvements; and WHEREAS, Title 26, Chapter 75 , Subchapter 2 of the Arkansas Code of 1987 Annotated (the "Authorizing Legislation") provides for the levy of a one percent ( I %) city-wide sales and use tax. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS : Section 1 . Under the authority of the Authorizing Legislation, there is hereby levied a one percent ( 1 %) tax on the gross receipts from the sale at retail within the City of all items which are subject to the Arkansas Gross Receipts Tax Act of 1941 , as amended (A.C.A. §26-53- 101 , et seq.) at a rate of one percent ( 1 %) of the sale price of the property or, in the case of leases or rentals, of the lease or rental price (collectively, the "Sales and Use Tax"). The Sales and Use Tax shall be levied and collected only to a maximum tax of $25 for each single transaction. Section 2. "Single transaction" is defined according to the nature of the goods purchased as follows: A. When two or more devices in which, upon which or by which any person or property is, or may be, transported or drawn, including but not limited to, on-road vehicles, whether required to be licensed or not, off-road vehicles, farm vehicles, airplanes, water vessels, motor vehicles, or non-motorized vehicles, and mobile homes, are sold to a person by a seller, each individual unit, whether part of a "fleet" sale or not, shall be treated as a single transaction for the purpose of the Sales and Use Tax . B. The charges for utility services, which are subject to the Sales and Use tax, and which are furnished on a continuous service basis, whether such services are paid daily, weekly, monthly, or annually, for the purposes of the Sales and Use tax, shall be computed in daily increments, and each such daily charge increment shall be considered to be a single transaction for the purposes of the Sales and Use Tax. C. For sales of building materials and supplies to contractors, builders or other persons, a single transaction, for the purposes of the sales and Use tax, shall be deemed to be any single sale (made on a single day) which is reflected on a single invoice, receipt or statement, on which an aggregate sales (or use) tax figures have been reported and remitted .to the Sate of Arkansas. D. When two or more items of major household appliances, commercial appliances, major equipment and machinery are sold, each individual unit shall be treated as a single transaction for the purposes of the Sales and Use Tax. E. For groceries, drug items, dry goods and other tangible personal property and/or services not expressly covered in this Section, a single transaction shall be deemed to be any single sale (made on a single day) which is reflected on a single invoice, receipt or statement, on which an aggregate sales tax figure has been reported and remitted to the State of Arkansas. Section 3 . All ordinances and parts thereof in conflict herewith are hereby repealed to the extent of such conflict. Section 4. This Ordinance shall not take effect until an election is held on the question of levying the Sales and Use tax at which a majority of the electors voting on the question shall have approved the levy of the Sales and Use Tax and then only upon the expiration of the currently authorized one percent ( 1 %) Sales and Use Tax passed by the Fayetteville voters on April 27, 1993 , and set to expire on June 30, 2003 . PASSED and APPROVED this the day of May, 2002. APPROVED: By: DAN COODY, Mayor ATTEST: By: Heather Woodruff, City Clerk ORDINANCE NO, AN ORDINANCE PROVIDING FOR THE LEVY OF A ONE PERCENT SALES AND USE TAX WITHIN THE CITY OF FAYETTEVILLE, ARKANSAS; TO REPLACE THE EXPIRING ONE PERCENT SALES AND USE TAX; PROVIDING FOR AN EXPIRATION DATE FOR SUCH SALES AND USE TAX OF JUNE 30, 2013 AND PRESCRIBING OTHER MATTERS PERTAINING THERETO WHEREAS, the City Council of the City of Fayetteville, Arkansas (the "City") has determined that there is a great need for continuing improvement of municipal services and capitol improvements and for a source of revenue to finance such services and improvements; and WHEREAS, Title 26, Chapter 75 , Subchapter 2 of the Arkansas Code of 1987 Annotated (the "Authorizing Legislation") provides for the levy of a one percent ( 1 %) city-wide sales and use tax. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS : Section 1 . Under the authority of the Authorizing Legislation, there is hereby levied a one percent (1 %) tax on the gross receipts from the sale at retail within the City of all items which are subject to the Arkansas Gross Receipts Tax Act of 1941 , as amended (A.C.A. §26-53- 101 , et seq.) at a rate of one percent ( 1 %) of the sale price of the property or, in the case of leases or rentals, of the lease or rental price (collectively, the "Sales and Use Tax"). The Sales and Use Tax shall be levied and collected only to a maximum tax of $25 for each single transaction. Section 2. "Single transaction" is defined according to the nature of the goods purchased as follows: A. When two or more devices in which, upon which or by which any person or property is, or may be, transported or drawn, including but not limited to, on-road vehicles, whether required to be licensed or not, off-road vehicles, farm vehicles, airplanes, water vessels, motor vehicles, or non-motorized vehicles, and mobile homes, are sold to a person by a seller, each individual unit, whether part of a "fleet' sale or not, shall be treated as a single transaction for the purpose of the Sales and Use Tax. B. The charges for utility services, which are subject to the Sales and Use tax, and which are furnished on a continuous service basis, whether such services are paid daily, weekly, monthly, or annually, for the purposes of the Sales and Use tax, shall be computed in daily increments, and each such daily charge increment shall be considered to be a single transaction for the purposes of the Sales and Use Tax. 0 0 C. For sales of building materials and supplies to contractors, builders or other persons, a single transaction, for the purposes of the sales and Use tax, shall be deemed to be any single sale (made on a single day) which is reflected on a single invoice, receipt or statement, on which an aggregate sales (or use) tax figures have been reported and remitted to the Sate of Arkansas. D. When two or more items of major household appliances, commercial appliances, major equipment and machinery are sold, each individual unit shall be treated as a single transaction for the purposes of the Sales and Use Tax . E. For groceries, drug items, dry goods and other tangible personal property and/or services not expressly covered in this Section, a single transaction shall be deemed to be any single sale (made on a single day) which is reflected on a single invoice, receipt or statement, on which an aggregate sales tax figure has been reported and remitted to the State of Arkansas. Section 3 . All ordinances and parts thereof in conflict herewith are hereby repealed to the extent of such conflict. Section 4. This Ordinance shall not take effect until an election is held on the question of levying the Sales and Use tax at which a majority of the electors voting on the question shall have approved the levy of the Sales and Use Tax and then only upon the expiration of the currently authorized one percent ( 1 %) Sales and Use Tax passed by the Fayetteville voters on April 27, 1993, and set to expire on June 30, 2003 . PASSED and APPROVED this the 4`s day of June, 2002. APPROVED : By. DA Y, Mayor ATTEST: By: Heather Woodruff, City Clerk STAFF REVIEW FORM _X_ AGENDA REQUEST CONTRACT REVIEW GRANT REVIEW FOR: COUNCIL MEETING OF May 7, 2002 MAYOR'S APPROVAL FROM: Ted Webber Administration Administrative Services Director Name Division Department ACTION REQUIRED: An Ordinance providing for the levy of a one percent Sales and Use Tax to replace the current one percent Sales and Use Tax and providing for an expiration date for such replacement Sales and Use Tax of June 30, 2013 COST TO CITY: Cost of this Request Category/Project Budget Category/Project Name Account Number Funds Used to Date Program Name Project Number Remaining Balance Fund Budgeted Item Budget Adjustment Attached Budget oordinator Administrative Services Director CONTRACTIGRANT(LEASE 'R/EVIEW: GRANTING AGENCY: 7 /D Z /O (9 coun ' g'Mana r J Date Intemal Audi Date City o Date ADA Coordinator Date AN oz� ¢ _ to - off Purchasing Officer Date STAFF RECOMMENDATION: CROSS REFERENCE Division Head Date �/ New Item: 1 eS No Dep men[ Direc[o D�a[te T / G Previous Ordinance/ Resolution No.: Admi tiveSe les D' clot Dat . M Date FAYETTEALLE THE CITY OF FAYETTEVIEEE, ARKANSAS DEPARTMENTAL CORRESPONDENCE To: Ted Webber, Administrative Services From: Heather Woodruff, City Clerk Date: June 5, 2002 Please find attached a copy of Ordinance No. 4397-02. The original will be microfilmed and filed with the City Clerk. cc: Nancy Smith, Internal Audit Stephen Davis, Budget & Research Marsha Farthing, Accounting Kit Williams, City Attorney NORTHA*ST ARKANSAS 9DITION A&insas Democ= IV05a'zette RECEIVED JUN 14 2002 AFFIDAVIT OF PUBLICATIONkWIG . DEPT do solemnly swear that I am Legs Clerk of th6 Arkansas Democrat-Gazette newspaper, printed and published in Lowell , Arkansas, and that from my own personal knowledge and reference to the files of said publication , the advertisement of: CZI? J 439`7- was inserted in the regular editions on /3 ORDINANCE X0. 1391 - e , whi charges for uinny AN ORDINANCE PROVIDING services, which ere subject to the FOR THE LEVY OF A ONE PERCENT Sales and Use tax, and which are 'SALES AND USE TAX WITHIN THE furnished on a continuous service +* CITY Of FAYETTEVILLE, ARKANSAS; basis, whether suchaen' salare paid Publication Charge : $ / � ll( / TO REPLACE THE EXPIRING ONE daffy, weeky, mouthy, ortnualy,ta PERCENT SALES AND USE TAX; the purposes of the Sala and Use lax, PROVIDING FOR AN EXPIRATION shall be comy uted in daily DATE FOR SUCH SALES AND USE increments, and each such daily Subscribed and swom to before me this TAX OF JUNE 30, 2013 AND PRE. charge increment shall be considered SCRIBING OTHER MATTERS PER- to be a sin ggle transaction for the TAININGTHERETO puposursafthe Salaand Use Tax. WHEREAS, the City Council of the C. For sales of building day of 2002 . City of Fayetteville, Arkansas (the materials and supplies to 'C41has determinedthat thus isa contreaore,buildersor other persom, ' 'great need for continuing improve- a single transaction, for the purposes O "`^ meet of municipal services ad sapid of the sales and Use tax, shall be tol improvements and for a source of deemed to be any single sale (made to r revenue to mance such services and on a single day) which is reflected on improvements; and o is moss, aggregate receipt a es (or se) WHEREAS, Title Arkansas Chapter 75, to which an aggregate sales (or and NotaPubli Sulxhapter2of the he mA t Catling taxfigures have besnrepoded and Notar�y 1967Ation') ed the 'Auihori off runilled to theSate ntim rmorArkanene y Lee perbn' pp esfwi thelavy and major When old appliances, pprli Xnces, rnsof osetax. til%) eery-wide sale and comercial appliances, , major �+ use We commercial appliances, major My Commission Expires: NOW,BYT THE ,COUNCIL OF equipment end machineryareed as DAINOW, THEE FORE, E IT OR- each indi an unit hid he treated es THE CITY OF FAYETTEVILLE, AR- a single transaction for the purposes IrOM: of the sales and Use Tax. Section 1. Under the authority E. For groceries, drug items, of the Authorizing legislation,there is dry goods and other tangible personal hereby levied a one percent (1%) tae property and/or services not expressly ** on the gross mceipisfrom the sate at covert', mthm Section, esingle Please d0 not pay from Affidavit. reorlwahinthaC mall iterm ich trancrell shallbedeemedtobeany are sub'ect to the=Cres Re- single sale (made on a single day) An invoice will be sent. Cal �ax Act of 1941, es amended which is refiected an a single invoice, INA. §26-53-101, at seq.) at a rate receipt or statement,onwhichan of one percent(1%) of the sale price aggregate sales tax figure has been ' of the property or, in the case of reported and remitted to the State of I hasaarentals, of the lease or rental Arkansas pprice(collectiey the "Sales and Use Section3. Allordinancesand ' EN M. The Sales and Use Tax shall be parts thereof in conflict herewith are levied and collected any to a maxi- hereby regaled to the extent of such kansas mum tax of 925 for such single tram- congict. OUNTY action. �pn1. Thlaadimeceahall 11-05-2011 Section2 'SingleVansagbn' not take effect until andectionghHdEA s is defined acwrdin to the nature of on the question of levying the Sales the goods pu afolbw's and Use tax at which a majority of the A When two a more dev'oa electors voting on the question shall in which, upon which or by which any have approved the levy of the Sales person or property Is, or may be, and Use Tax and than only upon the . RECEIVED transported or drawn, including but expiration percent the cSala a author zed notherredto, on-roadvea not onedby (1%) Sala and Use Tax whether vehicles, to farm v had a nes, posed by the Fayetteville voters on o9-road vehicles, farm vehicles, air- April 27, 1993;and set to expire on JUN 18 2002 plana,water vessels, motor vehicles, JM30,20D3. or non-motorized vehicles, and mo- PASSED and APPROVED this the bile homes, we sold to a personby a 4th day of June,2002. seller, each individual unit, whe7t er APPS. CITY OF Fi:VET(EvILLE pad ofa 'flaP sale or not, shall be Br. DAN GOODY, Maya CITY CLEPTC OFFICE bated a asmgletransaction for the ATTEST; puryosectthe Sala anti Use Tax..... By. afhe HrWaadndl, Cit'Clerk 7935612 6/13/02 212 NORTH EAST AVENUE • P.O. BOX 1607 • FAYETTEVILLE, ARKANSAS 72702 • (501 ) 442-1700 010 03 City f Fayetteville 6/10/2002 update index Maintenance • 13 : 39 : 44 Document Item Action Reference Date Ref . Taken Brief Description ORD 6042002 4397 LEVY ONE PERCENT SALES TAX - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Enter Keywords . . . . . . . . : ORD . 4397 LEVY ONE PERCENT SALES USE TAX REPLACE JUNE 30 , 2013 CITY OF FAYETTEVILLE , ARKANSAS TITLE 26 CHAPTER 75 ARKANSAS CODE OF 1987 File Reference # . . . . . . : MICROFILM Security Class . . . . . . . . : Retention Type : Expiration Date . . . . . . . : * * Active * * * * Date for Cont/Referred : Name Referred to , . . . . . : Cmdl- Return Cmd8 - Retention Cmd4 -Delete cmd3 - End Press ' ENTER ' to Continue cmd5 -Abstract Yes No ( c) 1986- 1992 Munimetrix systems Corp .