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1086 G"S'1 ORDINANCE NO. 1086 <# I 4 - 97) AN ORDINANCE CALLING AN ELECTION AT A SPECIAL ELECTION IN THE CI7Y OF JACKSONVILLE, ARKANSAS, ON THE QUESTION OF LEVYING A ONE PERCENT ( I %) SALES AND USE TAX FOR FOJ-(/ Y-TWO (42) MONTHS WITHIN THE CI7Y OF JACKSONVILLE, ARKANSAS; DEFINING THE TERM ~~SINGLE TRANSACTION II; PRESCRIBING OTHER MAilERS PEJ-(/AINING THERl:..IO; DECLARING AN EMERGENCY:. AND, FOR OTHER PURPOSES. WHEREAS, THE CITY COUNCIL OF THE CITY OF 0ACKSONVILLE, ARKANSAS, (HEREINAt' I ER REFERRED TO AS THE "CllY"), PASSED ORDINANCE No. 1085 (# 13-97) ON SEt-'IEMBER it , 1997, PROVIDING FOR THE LEVY OF A ONE PERCENT ( 10/0) SALES AND USE TAX WITt.-i1N THE CITY FOR A PERIOD OF FORTY-TWO (42) MONTHS (HEREINAFTER REFERRED TO AS THE "SALES AND USE TAX"); WHEREAS, THE SALES AND USE TAX SHALL BE LEVIED AND COLLECTED ONLY ON THE FIRST Two THOUSAND FIVE HUNDRED DOLLARS <$2,500.00) FOR EACH SINGLE TRANSACTION; AND, WHEREAS, THE PURPOSE OF THIS ORDINANCE IS TO CALL AN ELECTION AT 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 CITY COUNCIL OF THE CITY OF JACKSONVILLE, ARKANSAS, THAT: SECTION ONE: THERE IS HEREBY CALLED A SPECIAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER I 8, I 997, AT WHICH ELECTION THERE SHALL BE SUBMIII ED TO THE ELECTORS OF THE CITY OF 0ACKSONVILLE, ARKANSAS, THE QUESTION OF THE LEVY OF A ONE PERCENT ( 10/0) SALES AND USE TAX FOR A FORTY-TWO (42) MONTH PERIOD. SECTION TWO: 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 EITHER FOR OR AGAINST: ON THE QUESTION OF A LEVY FOR A PERIOD OF FOJ-(/ Y-TWO (42) MON / HS OF A ONE PERCENT ( I %) SALES AND USE TAX FOR CAPITAL MAINTENANCE IMPROVEMENTS MANDATED BY THE ENVIRONMENTAL PROTECTION AGENCY (THROUGH ADMINISTRATIVE ORDER V197- 121 7) FOR THE JACKSONVILLE WASTEWATER UTILITY PLANTS AND SYSTEM AS MORE SPECIFICALLY DESIGNATED IN THE UTILITY'S 1996 SEWERAGE IMPROVEMENT STUDY FOR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 A GAIN:::, / ................................................................... 0 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 9 14-164-320 (KNOWN AS THE "AUTHORIZING LEGISLATION"), AND ONLY QUALIFIED VOTERS OF THE CITY SHALL HAVE THE RIGHT TO VOTE AT THE ELECTION. 5b ORDINANCE No. 1086 (# I 4-97) PAGE Two SECTION FOUR: THE RESULI:,:) OF THE ELECTION SHALL BE PROCLAIMED BY THE MAYOR, AND HIS PROCLAMATION SHALL BE PUBLISHED ONE (I) 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 At' t ER 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 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 OR PROPERTY IS OR MAY BE It-<ANSPORTED OR DRAWN, INCLUDING BUT NOT LIMITED TO, ON-ROAD VEHICLES, AIRPLANES, WATER VESSELS, MOTOR VEHICLES, NON MOTORIZED VEHICLES, OR MOBILE HOMES, ARE SOLD TO A PERSON BY A SELLER, EACH INDIVIDUAL UNIT, WHI::.I HER PART OF A FLEI::.I SALE OR NOT, SHALL BE TREATED AS A SI NGLE 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 I HANSACTION 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 SALE OR USE TAX FIGURE HAS BEEN REPORTED AND REMII I ED 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. E. FOR GROCERIES, DRUG ITEMS, DRY GOODS, AND OTHER TANGIBLE PERSONAL PROPERTY AND/OR SERVICES NOT OTHERWISE EXPRESSLY COVERED IN THIS SECTION, A SINGLE TRANSACTION SHALL BE DEEMED TO BE ANY SINGLE SALE WHICH IS REFLECTED ON A SINGLE INVOICE, RECEIt-'1 OR STATEMENT, ON WHICH AN AGGREGATE SALES TAX FIGURE HAS BEEN REPORTED AND REMII I ED TO THE STATE OF ARKANSAS. SECTION EIGHT: ALL ORDINANCES AND PARTS THEREOF IN CONFLICT HEREWITH ARE HEREBY REPEALED TO THE EXTENT OF SUCH CONFLICT. SECTION NINE: IT IS HEREBY ASCERTAINED AND DECLARED THAT THERE IS A GREAT NEED TO FINANCE CAPITAL MAINTENANCE IMPROVEMENTS FOR THE 0ACKSONVILLE WASTEWATER UTILITY WITHOUT INCURRING BOND ISSUE EXPENSES IN ORDER TO PROMOTE AND !i'1 ORDINANCE No. 1086 (# 14-97) PAGE THREE PROTECT THE HEALTH, SAFETY AND WELFARE OF THE CITY AND ITS INHABITANTS. IT IS, THEREFORE, DECLARED THAT AN EMERGENCY EXISTS AND THIS ORDINANCE, BEING NECESSARY FOR THE IMMEDIATE PRESERVATION OF PUBLIC PEACE, HEALTH AND SAFETY, SHALL BE IN FORCE AND TAKE EFFECT IMMEDIATELY FROM AND AFTER ITS PASSAGE. APPROVED AND ADOI-"I ED THIS ~ -tl-. DAY OF SE~I EMBER, 1997. All EST: r ~J O~ Jv.-J~ "- TOMMY SWAIM, MfrOR ~~.~AJ LUU('M. LEONARD, CITY CLERK RO