1505ORDINANCE NO. 1505 (#36 -13)
AN ORDINANCE MODIFYING JACKSONVILLE MUNICIPAL CODE ,§' 3.04-060
(SUPPLEMENTAL TAX); DECLARING AN EMERGENCY; AND, FOR OTHER
PURPOSES,
WHEREAS, in examination of all potential revenue sources and costs of services, City
officials have determined that the costs of providing services to private clubs and
establishments serving alcoholic beverages has increased. As a result, the supplemental
tax imposed on the sale of said beverages under ACA § 3-9-214 should be increased to
assist in covering actual costs of municipal services rendered to said establishments; and,
WHEREAS, after study of such, the City Council has reviewed and recommended the
following amendment be adopted for inclusion in the Jacksonville Municipal Code to
increase the supplemental tax imposed on alcoholic beverages served within the City of
Jacksonville and provide procedures for the implementation and reporting of said taxes.
NOW, THEREFORE, BEITORDAINEDAND ENACTED BY THECITYCOUNCIL
OF THE CITY OF JACKSONVILLE, ARKANSAS, THA T.-
SECTION ONE: IMC § 3.04.060 [Supplemental Tax] be and hereby is
amended and shall include the following:
Any Permittee covered by JMC §§ 3.04.010 and 3.04.020(A, B, C, D, or E) shall pay
to the City a supplemental tax of Ten Percent (10%) upon the gross proceeds/receipts
derived by Permittee from the sale or dispensation of alcoholic beverages as defined under
ACA § 3-9-202 et. seq.
The supplemental tax shall be reported and paid to the City at the same time and in
the same manner as the gross receipts tax and all supplemental thereto are paid by the
entity to the Department of Finance and Administration, Sales Tax Division.
SECTION TWO; IMC § 3.04.063 [Payment/Reporting Requirements and
Financial Penalties] shall be created to include the following:
A) Payment - Said amounts due shall be collected and submitted to the City by any
applicable business or operation on a monthly basis, together with a report noting the
gross sales and taxes collected and placed within the confines of its respective business
operations that month. Payments shall be due and payable as of the First (1st) day of each
calendar month by the business, company, corporation, firm, individual, person, or other
such entity liable for the payment. Such is considered delinquent if not paid on or before
the First (1st) day of the next calendar month;
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B) It shall be the duty of the entity on or before the Twentieth (20th) of each calendar
month to deliver to the City, upon forms prescribed and furnished by the City, returns
under oath showing the total combined gross proceeds/receipts subject to the
Supplemental Tax for the preceding calendar month and the amount of total taxes due,
together with payment for said amount. Once an entity becomes liable for the payment of
the Supplemental Tax, the entity must continue to file a report, even if no taxes may be
due, until such time as the entity requests and is released from said obligation by the City.
The reports shall contain such further information as the City may prescribe and require;
C) If the report(s) and/or payment(s) is/are delivered after the First (1St) day of the
next calendar month, there shall be added to the amount required to be reported and paid
the amount of Five Percent (5%) of the Supplemental Tax if the failure is not more than
One (1) month past the delinquency date. An additional Five Percent (5%) penalty shall be
assessed for each additional month or fraction thereof during which the Failure to
Report/Pay continues, not to exceed a total penalty amount of no more than Thirty-five
Percent (35%) in the aggregate as detailed below; and,
D) Any entity who fails to collect and/or remit the Supplemental Tax referred to herein
shall be subject to a penalty of no more than Thirty-five Percent (35%) of the unpaid Fee
amount. Simple interest on unpaid fees shall be assessed at the rate of Ten Percent (10%)
per annum.
SECTION THREE; JMC § 3.04.065 [Examination of Records, Violations, and
Penalties Provisions] shall be created to include the following:
A) In the administration of this Chapter, the City or its designated representative(s)
may make an examination, investigation, or audit of a business, company, corporation,
firm, individual, person, or other such entity liable for payment hereunder with reasonable
notice therein. This shall include the right to inspect, copy, or review the accounts, books,
computer programs or records, documents, papers, and vouchers of a taxpayer hereunder,
including those maintained by another business, financial institution, and/or the records of
another governmental agency(ies) regarding said taxpayer, except where privileged under
law. Each entity and/or its agents, employees, or designated representatives shall exhibit
these items and facilitate any examination hereunder;
B) The City or its designated representative may compel production of such records by
summons if necessary. Such may be served directly by the City or its designated
representative(s);
C) Should such be necessary, the City is also authorized to administer oaths, conduct
hearings, and compel by summons the attendance of witnesses, testimony, and the
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production of any accounts, books, computer programs or records, documents, papers, and
vouchers of an entity hereunder, including those maintained by another business and/or
person on their behalf; and,
D) The City or its designated representative(s) are authorized and required to make the
appropriate assessments, determinations, inquiries, investigations, and to take any and all
necessary steps required regarding the collection of the In Lieu of taxes, including any
accrued interest, additional Fees due, and assessable penalties imposed
herein. By recording such and providing the entity with a copy thereof, the City shall
demand payment of said amount(s);
E) If any entity fails to file any report as required hereunder or files a report that is
incorrect, fraudulent, or miscalculated, the City, from any information in its possession or
obtainable, may determine the correct amount of tax due for the taxable period and shall
notify the entity in writing of the correct amount due. Should the entity disagree with said
assessment, he/she/it shall notify the City in writing within Ten (10) days of receipt of said
assessment of the basis for disagreement and provide any and all supporting
documentation for review by the City; and,
F) Any business, company, corporation, firm, individual, person, or other such
entity liable for payment hereunder found to be in violation of any provision of this Chapter
shall be subject to punishment of said violation(s) through citation into the Jacksonville
District Court. If guilt is determined or pled, said violation shall be punishable by a fine no
less than One Hundred Dollars ($100.00) and no greater than Five Hundred Dollars
($500.00). Each day an entity transacts business within the City in violation of the terms
herein shall constitute a separate violation.
SECTION FOUR; All Ordinances or parts of Ordinances in conflict herewith
are hereby repealed to the extent of such conflict.
SECTION FIVE; If the City is to operate in an economical and efficient
manner, it is imperative that the assessment created herein be implemented as soon as
practical. Therefore, to promote the public welfare, health, and safety, an emergency is
hereby declared to exist, and this Ordinance shall take effect as of January 1, 2014, as
provided by and subject to the requirements of applicable law.
APPROVED AND ADOPTED THIS DA Y OF DECEMBER, 2013.
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CITY OFJACKSONVILLE, ARKANSAS
APPROVED AS TO FORM: