0221 •
41 e1/4 hi I
ORDINANCE NO. - 4
AN ORDINANCE FOR THE PURPOSE OF IEVTDIG A PRIVILEGE TAX AND A GROSS
RECEIPTS TAX ON THE SALE 0R DISPENSATION OF ALCOHOLIC BEVERAGES NYTHI*'
THE CITY UNITS OF THE CITY OF JACKSONVILLE, ARKANSAS; DECLARING AN
F.HEEGENCY TO EXIST, AND FOR OTHER P0RPOSES.
WHEREAS, the 1969 General Assembly of the State of Arkansas has
enacted legislation authorizing the sale of mixed alcoholic drinks under
certain conditions; and
WHEREAS, said legislation authorizes cities of the first class to levy
and collect taxes in certain instances in connection with the sale and
dispensation of mixed drinks;
NOW, THEREFORE, BE. IT ORDAINED BY THE CITY COUNCIL OF THE 01TY OF
1 JACKSONVILLE, ARKANSAS, That's
Section 1. Any person, firm, partnership, corporation, association
or any other type of entity receiving a permit from the Alcoholic Beverage
Control Board of the State of Arkansas to sell or dispense alcoholic
beverages, as defined in Act 132 of the 1969 Arkansas General Assembly,
shall be liable to the City of Jacksonville, Arkansas, for a permit fee as
e prerequisite to doing bnainesa within aaid city, aaid permit fee to be
assessed according to the following schedules
(a) Private clubs $ 250.00
Hotels, having fewer than 100 rooms 500.00
Hotels, having 100 or more rooms 1,000.00
Restaurants, having a Beating capacity
of less than 100 persons 500.00
Restaurants, having a seating capacity
of 100 or more persona 1,000.00
(b) An manual renewal fee in the same amount as provided in (a) above
shall be paid to the City Collector an or before the lat day of January of
each year hereafter.
(c) The fee for permits issued during 1969 and between July 1 and
December 31 of subsequent years shall be cne —half of the amount specified
in (a) above.
(d) Any fees not paid prior to February 16 of any year when due shall
cause the permittee to be subject to a ten per cent (10%) penalty fee on the
total fee owed and a continuation of the sale And/or dispensation of alcoholic
beverages by the permittee plat this date shall constitute a public nuisance
on each day of operation and the permittee shell be subject to a fine of
$$25.00 for each day of operation as a public nuisance.
s O /. ..
W
Section 2. Any purmittee covered by Section 1 hereof shall also pay
to the City of Jacksonville a supplemental tax of ten percentwn (10%) upon
the gross proceeds or gross receipts derived by said permittee from the
sale or dispensation of alcoholic beverages as defined in said Act 132 of
the 1969 Arkansas General Assembly. Said supplemental tax shall be reported
and paid to the City of Jacksonville, Arkananu, at the same time and in the
same manner as the Gross Receipts Tax and all supplements thereto are paid
to the Commissioner of Revenues of the State of Arkansas. The City' shall
have the right to inspect all sales records and to require the maintenance
of permanent records showing all purchases end sales of alcoholic beverages.
Section 3. All fees and taxes levied and collected hereunder shall
be used for City general perposes as authori by law.
Section 4. All laws and parts of lows in conflict herewith are
hereby repealed and if any provision of this ordinance is declared invalid,
such invalidity shall not affect other provisions or epplicatiens of this
ordinance which can be given effect without the invalid provision or
application, and to this end the provisions of this ordinance are denlared
to be severable. Nothing in this ordinance shall be construed an authorizing
the sale of alcoholic beverages within the City of Jacksonville, Arkansas,
unless a permit therefor shall have first been received from the Alcoholic
Beverage Control "doerd of the State of Arkansas.
Section 5. It is hereby found and determined that there is a dire
need for additional revenues to support and promote the health, welfare and
safety of the public citizenry of the City of Jacksonville, Arkansas and,
therefore, an emergency is hereby declared to exist and this ordinance
being necessary to accomplish the foregoing, stall be in fall force end
effect from and after the date of its passage and approval.
Passed this y of November , 1969.
APPROVED:
o , ayor
ATTEST:
y erk, oy Avanta