HomeMy WebLinkAbout1824ORDINANCE NO. 1824 (#19-2026)
AN ORDINANCE AMENDING ORDINANCE NO. 1599 (#06-2019), CODIFIED AS §
3.06.010 OF THE JACKSONVILLE MUNICIPAL CODE; AMENDING THE
HOTEL/MOTEL TAX UPON GROSS REVENUES OF HOTELS, MOTELS, BED &
BREAKFAST, AND/OR OTHER SUCH SHORT TERM RENTAL ACCOMMODATIONS
LOCATED WITHIN THE CITY OF JACKSONVILLE; AND FOR OTHER PURPOSES.
WHEREAS, the City Council of the City of Jacksonville recognizes that taxes imposed
upon lodging accommodations affect the overall cost of visiting and conducting business within
the City and desires to maintain Jacksonville as a competitive and attractive location for travelers,
businesses, events , and other visitors; and,
WHEREAS, the City Council further recognizes the importance of balancing the funding
of tourism, recreation, advertising , and promotional activities with the financial burden imposed
upon those utilizing lodging accommodations within the City; and,
WHEREAS, after consideration of the needs of the City and for the purposes of which
revenues generated by the hotel/motel tax maybe lawfully used, the City Council has determined
that a tax rate of Two Percent (2%) represents an appropriate balance between providing revenue
for such purposes and maintaining a reasonable tax burden upon lodging accommodations within
Jacksonville; and,
WHEREAS, the City Council finds that reducing the existing hotel/motel tax rate may
further encourage overnight days, business travel, tourism, events, and other economic activity
within Jacksonville, thereby benefiting local businesses and the community as a whole; and,
WHEREAS, the City Council therefore finds it to be in the best interest of the citizens,
businesses, and visitors of Jacksonville to reduce the hotel/motel tax presently imposed pursuant
to Jacksonville Municipal Code§ 3.06.010 from Four Percent (4%) to Two Percent (2%).
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL FOR THE
CITY OF JACKSONVILLE, ARKANSAS:
SECTION ONE: Jacksonville Municipal Code § 3.06.010 (Hotel/Motel Tax) shall be
amended to read as follows:
ORDINANCE NO. 1824 (#19-2026)
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JMC § 3.06.010. Hotel/Motel Tax.
There is hereby levied and collected a Two Percent (2%) tax upon the gross receipts or
gross proceeds of hotels , motels , bed-and-breakfasts , and other short term rental
accommodations for lodging, meetings , sleeping , and/or party room facilities located
within the City of Jacksonville. Said accommodations shall not include the rental or lease
of such accommodations for periods of thirty (30) days or more.
SECTION TWO: Ordinance No. 1599 (#06-2019) and any other ordinance or provision of
the Jacksonville Municipal Code establishing or referencing a Four Percent (4%) hotel/motel tax
shall be amended to reflect the Two Percent (2%) rate established herein. Any ordinance or part
of an ordinance in conflict with this Ordinance is hereby repealed to the extent of such conflict.
SECTION THREE : Except as expressly amended herein, all provisions governing the
collection , administration, remittance , enforcement, and lawful use of the hotel/motel tax will
remain in full force and effect.
SECTION FOUR: The City Clerk and other appropriate City officials are authorized and
directed to take such administrative action as may be reasonably necessary to implement the tax
rate established by this Ordinance and to provide appropriate notice of the change in rate to affected
taxpayers and collecting entities
SECTION FIVE: This Ordinance shall take effect immediately upon passage and publication,
as provided by and subject to the requirements of applicable law.
APPROVED AND ADOPTED THIS 17TH DAY OF SEPTEMBER, 2026.
CITY OF JACKSONVILLE, ARKANSAS
ORDINANCE NO. 1824 (#19-2026)
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ATTEST:
APPROVED AS TO FORM:
TTORNEY