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ORDINANCE NO. 1204 (# 12 - 03)
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'r)flt(l:l;?!ll}:~~A_~CE CALLING FOR A SPECIAL ELEC lION IN I HE CII Y
OF j}fCKSfJHft~LLE, ARKANSAS, ON I HE QUES lION OF LEVYING A
ONE PERCEN I - (1 %) SALES AND USE I AX WI I HIN I HE CII y OF
JACKSONVILLE, ARKANSAS; DEFINING I HE I ERM "SINGLE
I RANSAC liON"; PRESCRIBING 0 I HER MA I I ERS PER I AINING
I HERE I 0; DECLARING AN EMERGENCY; AND, FOR 0 I HER
PURPOSES.
WHEREAS, the City Council of the City of jacksonville, Arkansas,
(hereinafter referred to as the "City", passed on September 18, 2003,
Ordinance No. 1203 (# 11 - 03), calling for a levy of a One Percent (1%)
Sales and Use Tax within the City (hereinafter referred to as the "Sales and
Use Tax";
WHEREAS, the term "Single Transaction" shall be defined within the
terms of this Ordinance so as to levy and collect a Sales and Use Tax
against the first Two Thousand Five Hundred Dollars ($2,500.00) for each
single transaction;
WHEREAS, the purpose of this Ordinance is to call a Special Election
on the question of the levy of the Sales and Use Tax and to define the term
"Single Transaction".
NOW, THEREFORE, BE IT ORDAINED BY THE CII)' COUNCIL OF THE
CII )' OF JACKSONVILLE, ARKANSAS, THA T:
SECTION ONE: There is hereby called a Special Election to be held
on Thursday, November 13, 2003, at which election there shall be
submitted to the electors of the City of jacksonville, Arkansas, the question
of the levy of a One Percent (1%) Sales and Use Tax to be collected from
and after January " 2004.
SECTION I WO: The question of levying the Sales and Use Tax shall
be placed on the ballot for the election in substantially the following form:
Vote on the measure by placing an ''x'' in the square opposite
the measure for or against:
ON THE QUESTION OF A LEVY OF A ONE PERCENT (1 %) LOCAL
SALES AND USE TAX WITHIN THE CII)' OF JACKSONVILLE,
ARKANSAS, TO FUND THE DEVELOPMENT, CONSTRUCTION,
AND OPERATION OF A JOINTLY FUNDED EDUCATION FACILII r',
A FAMILY OUTDOOR AQUATICS CENTER, THE FIRE AND POLICE
DEPARTMENTS' JOINT TRAINING FACILITY, FOR THE
DEVELOPMENT, CONSTRUCTION, AND OPERATION OF OTHER
CII r' CAPITAL IMPROVEMENTS, AND FOR THE GENERAL
IMPROVEMENTS AND OPERATION OF MUNICIPAL FACILITIES
AND SERVICES.
FOR ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .. . ... ... ... ..... 0
A GA INS T ................................................................................ 0
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ORDINANCE NO. 1204 (# 12 - 03)
Page Two
SECTION THREE: The election shall be held and conducted, the vote
canvassed, and the results declared under the law and in the manner now
provided for municipal elections unless otherwise provided in ACA ~ 14-
1 54-320 (known as the ''Authorizing Legislation'?, and only qualified voters
of the City shall have the right to vote at the election.
SECTION FOUR: The City Clerk is authorized and directed to give
notice of the election by one publication in a newspaper having general
circulation within the City. Publication shall be made not less than Ten (10)
days prior to the election. After said election, results of the election shall
be proclaimed by the Mayor, and his Proclamation shall be published one
(1) time in a newspaper published in the City and having a general
circulation therein, which Proclamation shall advise that the results, as
proclaimed, shall be conclusive unless attacked in the courts within thirty
(30) days after the date of publication.
SECTION FIVE: A certified copy of this Ordinance shall be given
to the Pulaski County Board of Election Commissioners so that the
necessary election officials and supplies may be provided. A certified copy
of this Ordinance shall also be provided to the Commissioner of Revenues
of the State of Arkansas as soon as practical.
SECTION SIX: The Mayor and City Clerk, for and on behalf of
the City, are hereby authorized and directed to do any and all things
necessary to call and hold the election as provided herein and, if the levy of
the Sales and Use Tax is approved by the electors, to cause the Sales and
Use Tax to be collected in accordance with the terms of the Authorizing
Legislation and to perform all acts of whatever nature necessary to carry
out the authority conferred by this Ordinance.
SECTION SEVEN: "Single Transaction" shall be defined
according to the nature of the goods purchased as follows:
A. When two (2) or more devices in which, upon which, or by which
any person(s) or property(ies) or may be transported or drawn, including
but not limited to, on - road vehicles, airplanes, water vessels, motor
vehicles, non - motorized vehicles, or manufactured/mobile homes are sold
to a person by a seller, each individual unit, whether part of a fleet sale or
not, shall be treated as a whole transaction for the purpose of the Sales
and Use Tax;
B. The charges for utility services, which are subject to the Sales
and Use Tax and which are furnished on a continuous service basis
whether such services are paid daily, weekly, monthly, or annually, for the
purposes of the Sales and Use Tax shall be computed in daily increments.
Each such daily charge increment shall be considered to be a single
transaction for the purposes of the Sales and Use Tax;
C. For sales of building materials and supplies to contractors,
builders, or other persons, a Single Transaction, for the purposes of the
Sales and Use Tax, shall be deemed to be any single sale which is reflected
on a single invoice, receipt, or statement, on which an aggregate bale or
Use Tax figure has been reported and remitted to the State of Arkansas;
D. When two (2) or more items of major household appliances,
commercial appliances, major equipment and machinery are sold, each
individual unit shall be treated as a Single Transaction for the purposes of
the Sales and Use Tax; and,
E. For groceries, drug items, dry goods, and other tangible
personal property and/or services not otherwise expressly covered in this
ORDINANCE NO. 1204 (#12 -03)
Page Three
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Section, a Single Transaction shall be deemed to be any single sale which is
reflected on a single invoice, receipt or statement, on which an aggregate
sales tax figure has been reported and remitted to the State of Arkansas.
SECTION EIGHT: Any and all funds collected pursuant to this
Ordinance shall be appropriated by the City Council and used solely for the
purposes expressed in this Ordinance. However, it is understood and
accepted that the State Treasurer shall deduct Three Percent (3%) of the
revenues as a charge by the State for collection and distribution of said tax
revenues. Any remaining amounts will be forwarded to the City and will be
used solely for the purposes set forth herein.
SECTION NINE: All Ordinances and parts thereof in conflict
herewith are hereby repealed to the extent of said conflict.
SECTION TEN: It is hereby ascertained and declared that
there is a great need to establish a stable source of revenue to preserve
and protect the public health, safety, and welfare of the citizens of the City
of jacksonville, Arkansas. As such and to insure funds are available for
the finance the development, construction, and operation of a jointly
funded Education Facility, a Family Outdoor Aquatics Center, a Fire and
Police Departments' joint Training Facility, for the development,
construction, and operation of other City Capital Improvements, and for
the general improvements and operation of Municipal facilities and
services, an emergency is hereby declared. Therefore, this Ordinance is
necessary for the immediate preservation of the public peace, health,
education, and safety, and this Ordinance shall take effect immediately
from and after its date of passage.
APPROVED AND ADOPTED THIS 18th DA Y OF SEPTEMBER, 2003.
CII r OF JACKSONVILLE, ARKANSAS
By:
A I II:.ST:
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