0450 ORDINANCE NO. 450
AN ORDINANCE AMENDING ORDINANCE NO. 221 SECTION 2 OF
1969; PROVIDING FOR A SUPPLEMENTAL TAX ON THE GROSS
RECEIPTS DERIVED FROM THE SALE OR DISPOSITION OF AL-
COHOLIC BEVERAGES; DECLARING AN EMERGENCY AND FOR
OTHER PURPOSES.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JACKSONVILLE,
ARKANSAS:
Section 1. That Section 2 of Ordinance 221 of 1969 is hereby
amended to read as follows:
"Any permittee covered by Sections 3.04.010 and 3.04.020 (B,
C, D, or E) shall also pay to the City a supplemental tax of
10% upon the gross proceeds or gross receipts derived by said
permittee from the sale or dispesation of alcoholic beverages
as defined in ASA Ch. 48 -14. Any permittee covered by Sec-
tions 3.04.010 and 3.04.020 (A) shall also pay to the City a
supplemental tax of 5% upon the gross proceeds or gross re-
ceipts derived by said permittee from sale or dispensation
of alcoholic beverages as defined in ASA Ch. 48 -14. The sup-
plemental tax shall be reported and paid to the City 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. the City shall have the right to in-
spect all sales records and to require the maintenance of
permanent records showing all purchases and sales of alco-
holic beverages.
Section 2. That it is hereby ascertained and declared to be
essential to the operation of the City, and to the health, safety
and welfare of its inhabitants, that the rate of taxation set out
above in this Ordinance be levied. It is, therefore, declared that
an emergency exists and this Ordinance shall be in force and hake
effect immediately upon its passae.
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PASSED: ('��L.�d It1 , 1977.
CITY OF JACKSONVILLE, ARKANSAS
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ATTEST:
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J City Clerk