1193
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ORDINANCE NO. 1193 (#1 - 03)
AN ORDINANCE CREATING JACKSONVILLE MUNICIPAL CODE ~ 3.06
AND ESTABLISHING A HOTEL/MOTEL TAX UPON GROSS REVENUES OF
HOTELS, MOTELS, BED & BREAKFASTS, AND/OR OTHER SUCH SHORT
TERM RENTAL ACCOMMODATIONS LOCATED WITHIN JACKSONVILLE;
CREA TING JACKSONVILLE MUNICIPAL CODE ~ 2.90 AND THE
JACKSONVILLE ADVERTISING AND PROMOTIONS COMMISSION; AND,
FOR OTHER PURPOSES.
WHEREAS, funds are needed for the development, establishment,
improvement, maintenance, and operation of recreational and tourist facilities
within the City of Jacksonville. It is believed that a Two Percent (20/0) tax upon
the gross receipts of hotels, motels, bed & breakfasts, and other such short term
rental accommodations would provide a source of revenue for Jacksonville
recreational and tourist facilities and programs; and,
WHEREAS, administration of such funds, if collected, should be controlled
by and through establishment of the Jacksonville Advertising and Promotions
Commission by action of the City Council should implementation of such a tax be
approved.
NOW, THEREFORE, BE IT ORDAINED BY THE CII Y COUNCIL OF
THE CI I Y OF JACKSONVILLE, ARKANSAS, THA T:
SECTION ONEs. Jacksonville Municipal Code 9 3.06.010 (Hotel/Motel
tax) is hereby created and shall include the following:
JMC 9 3.06.010. (Hote jMotel Tax)
There is to hereinafter be levied and collected a Two Percent (2 0/0)
tax upon the gross receipts of hotels, motels, bed & breakfasts, and other such
short term rental accommodations for lodging, meeting, slee Jing, 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 I Wo: Jacksonvil e Municipa Code 9 3.06.020 (Purpose of
Levy Expenditures) is hereby created and shall include the following:
JMC 9 3.06.020 (Purpose of Levy Expenditures)
Funds collected and remitted to the City under this Ordinance shall
be deposited into a special fund to be used for advertisement, development,
construction, equipment, improvement, maintenance, operation, promotion,
reconstruction, renovation, and/or repair of t le City's general operations and
capital improvements, Jac(sonvi 'e Parks & Recreation facilities and programs,
and tourist promotion facilities located witlin or adjacent to the city limits of
Jacksonville. These funds may also be used to pay all or part or pledge all or
part for retirement of bonds issued for the establishment and operation of
tourist-oriented facilities. All disbursements of and expenditures from said funds
shall be as directed by majority vote of the Jacksonville Advertising and
Promotions Commission under the direction and in compliance with applicable
State and Federal laws.
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ORDINANCE NO. 1193 (# 1 - 03)
Page Two
SECTION THREE: Jacksonville Municipal Code 9 3.06.030 (Payment
Schedule for Levy Collected) is hereby created and shall include the following:
JMC 9 3.06.030 (Payment Schedule for Levy Collected)
From the effective date of this Ordinance, the tax so levied shall be
paid JY businesses, companies, corporations, firms, individuals, persons, and
other such entities in the same manner and at the same time as the tax levied
under ACA 26-52-101 eta seq. (the Arkansas Gross Receipts Act of 1941). All
persons paying the tax shall report and remit payment upon forms provided by
the Jacksonville Advertising and Promotions Commission.
SECTION FOUR: Jacksonville Municipal Code 9 3.06.040 (Penalties) is
hereby created and shall include the following:
JMC 9 3.06.040 (Penalties)
Any business, company, corporation, firm, individual, person, or
other such entity who fails to collect and/or remit the tax levy referred to herein
shall be subject to a penalty of no more than Thirty-five Percent (350/0) of the
unpaid tax amounto Simple interest on unpaid taxes shall be assessed at the
rate of Ten Percent (100/0) per annum.
SECTION FIVE: Jacksonville Municipa Code 9 2.90.010 (Advertising
and Promotions Commission) is hereby created and shall include the folowing:
JMC 9 2.90.010 (Advertising and Promotions Commission)
Pursuant to ACA 9 26-75-605, the Jacksonville Advertising and
Promotions Commission is hereby created. The Commission shall consist of
seven (7) members, all appointed by the City Council, with two (2) members of
the Jacksonville City Council, Four (4) residents of the City of Jacksonville who
are owners or managers of Jusinesses/entities in tle tourism industry, three (3)
of whom own or manage hotels, motels, bed & breakfasts, or otler temporary
lodging facilities, and one (1) resident who shall be from the public at arge. The
four (4) business representatives shall serve four (4) year staggered terms, and
the at large member shall serve a term of four (4) years, and the Council
members shall serve the term of their office. All appointments to and service by
this Commission shall be conducted under the terms and conditions as outlined
under ACA 9 26-75-605 and ot"ler applicable state statute(s).
SECTION SIX: Jacksonville Municipal Code 9 2.90.020 (Commission
Function, Powers, and Duties) is hereby created and shall include the following:
JMC 9 2.90.020 (Commission Functions, Powers, and Duties)
The Advertising and Promotions Commission shall have authority to
dis )urse and authorize all expenditures of the tax levies collected under the
provisions of tlis Ordinance. The Commission shall have the authorities as
granted under ACA 9 26-75-602 etn seq., and a I other applicable state and
federal statutes.
SECTION SEVEN: Any such Ordinance or parts of Ordinances in
conflict herewith are hereby repealed to the extent of said conflict.
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ORDINANCE NO. 1193 (# 1 - 03)
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APPROVED AND ADOPTED THIS ;;}oJi::
2003.
DAY OF FEBRUARY,
CITY OF JACKSONVILLE, ARKANSAS
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'. .. TOMMY SWAtMtVJAYOR \.-/
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