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Home My WebLink AboutOrdinance 5403 ORDINANCE NO. 5403 AN ORDINANCE TO AMEND §35.19 AND §35.30 DEFINITIONS OF THE CODE OF FAYETTEVILLE TO CHANGE THE DEFINITION OF CONCESSION STANDS TO REMOVE THE EXEMPTION FOR STANDS OPERATED ON A SHORT TERM BASIS FOR FESTIVALS BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE,ARKANSAS: Section 1: That the City Council of the City of Fayetteville, Arkansas hereby amends §35.19 Definitions and §35.30 Definitions of the Fayetteville Code by deleting the definitions of "Concession stands"their entireties and enacting replacement definitions as follows: "Concession stands. Except for stands run by non-profit organizations qualified under 501(c)(3) of the Internal Revenue Code, all festival, athletic event, barbeque and other food or drink concession stands are subject to this tax." PASSED and APPROVED this 19"' day of April, 2011. APPROVED: ATTEST: �j By: �S.X �)�� &n� L-16NEILD JORD ayor SONDRA E. SMITH, City Clerk/Treasurer o`ereatrrrrrvPp°p° ° GX GST Y®OF°SGS oV° FAYETTEVILLE; -9sy®° SAN ®•°� .�. AGENDA REQUEST FOR: COUNCIL MEETING OF APRIL 19, 2011 FROM: ALDERMAN JUSTIN TENNANT ORDINANCE OR RESOLUTION TITLE AND SUBJECT: An Ordinance To Amend §35.19 And §35.30 Definitions Of The Code Of Fayetteville To Change The Definition Of Concession Stands To Remove The Exemption For Stands Operated On A Short Term Basis For Festivals APPROVED FOR AGENDA: Justi nnant, Alderman Date City Attorne Date (as to form) 04-05-11A08 :48 RCVD T • �a e eVl e Departmental Correspondence ARKANSASLEGAL • • DEPARTMENT Kit Williams CityAttorney Jason B.Kelley TO: Mayor Jordan Assistant City Attorney City Council r" FROM: Kit Williams, City Attorney. DATE: April 6, 2011 RE: Exemption for short term concession stands to pay HMR tax Alderman Justin Tennant is also a Fayetteville Advertising and Promotion Commissioner. During its last meeting, the A&P Commission recommended that the Fayetteville Code which currently exempts "stands operated on a short term basis, such as First Night, Springfest, Autumnfest and county fairs," from paying the HMR tax be amended to delete this exemption. Alderman Tennant is presenting an amendment to §35.19 Definitions (HMR tax) and §35.30 Definitions (Parks E[MR tax) which would remove this exemption. A copy of the current law is attached. C. vrrcK+ 1Aw FAYETTEVILLE CODE OF ORDINANCES TITLE III ADMINISTRATION CHAPTER 35: TAXATION athletic events, barbecue stands and other on-going ARTICLE I stands, whether mobile or stationary, will collect the TAX ON REAL AND Parks HMR tax. PERSONAL PROPERTY Convenience stores. All food and beverages prepared on site are taxable. 35.01 Levying Of Tax Delis. Delis shall include establishments selling (A)A tax is hereby levied on the real and personal prepared food or beverage as defined, however this property within the city. tax shall not apply to sliced meat and/or cheese sold (B) The tax so levied and the rate provided therefor by the pound. are hereby certified to the County Clerk, to be Prepared food or beverage. Any food or placed in the tax book by the County Clerk and beverage product prepared or altered in a collected in the same manner that the county and food/beverage establishment for sale. school district taxes are collected. (Ord.No.4317,6-5.01) (C)T he City Cleric is hereby authorized and directed to file certified copies of this section in the office `NoteBThe definitions section of this ordinance was of the County Recorder, County Clerk, County assigned a new number to make it consistent with other Assessor,and the County Tax Collector. definition sections throughout this code and arranged in alphabetical order by this codifier. (Ord.No.3384,10-18-88;Code 1991,§35.01) 35.20 Levy Of Tax State law references)--Taxation generally, A.C.A. There is hereby levied, effective, a tax of 1% (the tax) §26-73-101 et seq.;Levying of tax,A.C.A.§26-75-207. upon the gross receipts from the renting, leasing or otherwise furnishing of hotel or motel 35.02-35.18 Reserved accommodations for profit in the city and upon the portion of gross receipts or gross proceeds received ARTICLE II by restaurants, cafes, cafeterias, delis, drive-in HOTEL, MOTEL AND RESTAURANT TAX restaurants, carry-out restaurants, concession stands, convenience stores, grocery store-restaurants, caterers and similar businesses as may be defined 35.19 Definitions from time to time by ordinance from the sale of prepared food and beverages for on or off-premises Bakeries, donut shops and ice cream shop. consumption, but such tax shall not apply to such These are included within the definitions of Asimilar gross receipts or gross proceeds of organizations businessesf of this ordinance and are therefore qualified under '501(c)(3) of the Federal Internal subject of this tax. Revenue Code. The levy of this tax shall also be applied to and include all items described in Beverage shops. Businesses that sell beverages A.C.A.§26-75-602 Levying authority as currently prepared or dispensed at their business are included enacted and as may be amended in the future. within the definition of Asimilar businesses@ of this ordinance and are therefore subject to this tax. (Code 1965, §18A-1(a); Ord. No. 2310, 3-1-77; Ord. No. 2648,7-15-80; Ord. No.2711, 3-24-81; Ord. No.2869, 10- Caterers. Caterers are for profit businesses or 19-62, Ord. No. 4317, 6-5-01; Code 1991, §35.20; Ord. persons who deliver or serve catered food or 5283,10-20-09) beverages at a location within the city limits of Cross reference(s)--Penalty,§35.99. Fayetteville. State law references)--Authority generally, A.C.A. §26-75-602. Concession stands. Stands run by non-profit groups are excluded from this taxation, as well as 35.21 Collection; When Payment Due stands operated on a short term basis, such as First The tax shall be collected from the purchaser or user Night, Springfest, Autumnfest and county fairs. Other of the food or accommodations by the person, firm, stands operated on a recurring basis, such as for CD35:3 As �r► �'�'1,O Ire � Gk A1ti a ORDINANCE NO. AN ORDINANCE TO AMEND §35.19 AND §35.30 DEFINITIONS OF THE CODE OF FAYETTEVILLE TO CHANGE THE DEFINITION OF CONCESSION STANDS TO REMOVE THE EXEMPTION FOR STANDS OPERATED ON A SHORT TERM BASIS FOR FESTIVALS BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE,ARKANSAS: Section l: That the City Council of the City of Fayetteville, Arkansas hereby amends §35.19 Definitions and §35.30 Definitions of the Fayetteville Code by deleting the definitions of "Concession stands"their entireties and enacting replacement definitions as follows: "Concession stands. Except for stands run by non-profit organizations qualified under 501(c)(3) of the Internal Revenue Code, all festival, athletic event, barbeque and other food or drink concession stands are subject to this tax." PASSED and APPROVED this 19'h day of April, 2011. APPROVED: ATTEST: By: By: LIONELD JORDAN, Mayor SONDRA E. SMITH, City Clerk/Treasurer NORTHWEST ARKANSAS NEWSPAPERS-Lc Northwest Arkansas Democrat Gazette The Morning News of Springdale RECEIVED The Morning News of Rogers MAY 0 4 20ii Northwest Arkansas Times CITY OF FAYETTEVILLE Benton County Daily Record CITY CLERK'S OFFICE 212 North East Avenue, Fayetteville Arkansas 72701/ PO Box 1607, 72702 PHONE: 479-571-6421 AFFIDAVIT OF PUBLICATION I, Cathy Wiles, do solemnly swear that I am Legal Clerk of the Northwest Arkansas Newspapers LLC. Printed and published in Washington & Benton County, (Lowell), Arkansas and that from my own personal knowledge and reference to the files of said publication, the advertisement of: City of Fayetteville- Ordinance #5403 April 28, 2011 ORDINANCE NO.5403 AN ORDINANCE TO AMEND-§35.19 AND §35.30 DEFINITIONS H THE CODE OF FAYETTEVILLE �ye �TT� Publication Charge $ 51 .88 TO CHANGE THE DEFINITION OF CONCESSION lY/ STANDS TO. REMOVE THE EXEMPTION FOR STANDS OPERATED ON A SHORT TERM BASIS ARKANSAS nFOR FESTIVALS ^ BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, Signed: -- bpl—�4—'—L�—__--_ ARKANSAS: Section 1.That the City Council of the City.of Fayetteville,Arkansas hereby amends§35.19 Definitions and§35.30 Definitions of the Fayetteville Code by deleting the definitions of "Concession stands"their entireties and enacting replacement definitions as follows: "Concession stands. Except for stands run by non-profit organizations qualified,under Subscribed and sworn to before me ,501(c)(3)of the Internal Revenue Code,all festival,athletic event,'barbeque and other food or drink concession stands are subject to this tax." This 3 day of A,, 201 1 . PASSED and APPROVED this 19th day of April,2011. J APPROVED: ATTEST: By: By: LIONELD JORDAN,Mayor SONDRA E.SMITH,City Clerk/Treasurer Notary Public ___ n _______________ Cai� iu+ Nunibo+ 1237464.( My Commission Expires: Notary Public-Arkansas My Commission Expires Jan.20,2020 r Do not pay from Affidavit, an invoice will be sent