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1193 OOO{) '~(3 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. OOO.(l?;.:l 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. O. ;: '.. ,';" ,~, ,{} . ~'1 it"- tj \..:n~.jI if ~ ORDINANCE NO. 1193 (# 1 - 03) Page Three APPROVED AND ADOPTED THIS ;;}oJi:: 2003. DAY OF FEBRUARY, CITY OF JACKSONVILLE, ARKANSAS ..--~'-'- . ;J ( (~~/'~'~;"'~~ I A./~-" '. .. TOMMY SWAtMtVJAYOR \.-/ ,