0684 RESOLUTION NO, 684 (#10 - 2012)
A RESOLUTION IN SUPPORT OF STATUTORY AMENDMENTS TO
AUTHORIZE IMPROVEMENTS IN INFORMATION PROVIDED TO
LOCAL GOVERNMENTS BY THE STATE OF ARKANSAS RELATED TO
COLLECTION OF LOCAL SALES AND USE TAXES; AND FOR OTHER
PURPOSES.
WHEREAS,the Arkansas Department of Finance and Administration (DF&A)collects
sales taxes levied by cities and counties in Arkansas under the same tax administration
system that is used to collect State sales taxes and, as such, local taxes are "piggy
backed" along with the collection of State sales taxes;
WHEREAS, the State withholds an administrative fee of Three Percent (3%) from
local tax collections to fund the cost of such service which totaled approximately Thirty
Million Dollars ($30,000,000.00) in 2011;
WHEREAS, all taxing entities are entitled to have information about the collections
produced by the taxes levied in order to monitor, evaluate, budget, and project the tax
collections to which they are entitled to receive. And, unfortunately, existing Arkansas
law does not authorize or require DF&A to provide local governments information that is
useful and satisfactory to monitor, evaluate, budget, and project local tax collections; and,
WHEREAS, laws in neighboring states authorize and require the release of
information satisfactory to serve the needs of local governments mentioned above,which
includes tax collections identified by specific taxpayer. Further,said laws provide that the
experience in those states demonstrate that related procedures and reports can be
efficiently administered, produced, and that similar laws should be adopted and
administered in Arkansas.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF JACKSONVILLE, ARKANSAS, THAT:
SECTION ONE: The City Council of Jacksonville, Arkansas supports
amendment to Arkansas laws to authorize and require information to be provided to
designated representatives of local governments that will permit them to fully and
successfully monitor, evaluate, budget, and project local tax collections.
RESOLUTION NO. 684(#10-12)
Page Two
SECTION TWO: Information that can be identified with a specific taxpayer
shall only be released following an agreement to keep such information confidential, and
that such specific taxpayer information shall be exempt from release under the freedom
of information laws of Arkansas.
SECTION THREE: Information will: (1) be made available for the monthly
collections and calendar year to date, by regular mail, email or by dedicated online
account at the option of local governments (in electronic worksheet or PDF format), not
later than Thirty (30) days following the most recent monthly tax distribution; (2) include
details and totals that will agree or reconcile to the related tax collections distributed by
the State Treasurer to a local government for a particular month; and, (3) be updated as
required by subsequent adjustments due to refunds, rebates, additional tax payments and
any other matter affecting the tax collected for a particular period.
SECTION FOUR: Any and all other Resolutions in conflict herewith are
hereby repealed to the extent of said conflict. This Resolution shall be in effect from and
after its date of passage.
APPROVED AND ADOPTED THIS 20th DAY OF SEPTEMBER, 2012.
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SUSAN I , C CLERK ROBE'T E. BAMB, RG, C ATTOR Y