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
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Reference Date Ref . Taken Brief Description
ORD 6042002 4397 LEVY ONE PERCENT SALES TAX
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LEVY
ONE PERCENT SALES
USE TAX
REPLACE
JUNE 30 , 2013
CITY OF FAYETTEVILLE , ARKANSAS
TITLE 26
CHAPTER 75
ARKANSAS CODE OF 1987
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