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ORDINANCE NO. 9 1 3
(#14-89)
AN ORDINANCE LEVYING A TAX OF ONE PERCENT (1%) UPON THE GROSS
RECEIPTS OF HOTELS, MOTELS AND RESTAURANTS, PRESCRIBING THE
USES THEREFOR, CREATING THE CITY OF JACKSONVILLE ADVERTISING
AND PROMOTION COMMISSION, AND FOR OTHER PURPOSES
WHEREAS, it is the purpose of this ordinance to enable the
City of Jacksonville, Arkansas (the "City'~), to expand its
tourism promotion programs and projects to enhance the revenues
and other benefits derived from tourism and recreation and
thereby to improve the quality of life of all residents of the
City, all pursuant to the Constitution and laws of the state of
Arkansas, including Arkansas Code of 1987 Annotated, Title 26,
Chapter 75, Subchapter 6 (the "Acttl).
NOW, THEREFORE, BE IT ORDAINED by the City Council of the
City of Jacksonville, Arkansas:
SECTION 1. (a) A tax of one percent (1%) is hereby levied
on the gross receipts or gross proceeds received from the renting,
leasing or otherwise furnishing of hotel, motel or like short-term
accommodations for lodging, meeting or party facilities for profit
in the City; but such accommodations shall not include the rental
or lease of such accommodations for periods of thirty (30) days or
more; and
(b) A tax of one percent (1%) is hereby levied on the por-
tion of the gross receipts or gross proceeds received by restau-
rants, cafes, cafeterias, delis, drive-in restaurants, carry-out
restaurants, concession stands, convenience stores, grocery store
restaurants, and similar businesses from the sale of prepared food
and beverages for consumption on the premises and' off the premises,
except that such tax shall not apply to such gross receipts or gross
proceeds of fraternal organizations qualified under Section 501(c)
(3) of the Internal Revenue Code of 1986, as amended, as set forth
in the Act.
SECTION 2. (a) The tax described in this ordinance shall be
paid by the persons, firms and corporations liable therefor and
shall be collected by the Advertising and Promotion Commission of
the City (the "Commission"), or by a designated agent of the Com-
mission, in the same manner and at the same time as the tax levied
by the Arkansas Gross Receipts Act of 1941, Arkansas Code of 1987
Annotated, Title 26, Chapter 52.
(b) The person collecting the tax shall pa.y a,nd report the
tax on forms provided by the Commission and as directed by the
Commission. The rules, regulations, forms of notice, assessment
procedures, enforcement and collection of the tax levied by the
Arkansas Gross Receipts Act of 1941 shall, so far as is practi-
cable, be applicable with respect to the enforcement and col-
lection of the tax described herein. However, the administration
and enforcement and all actions shall be by, and, in the name of,
the Commission through the proper Commission officia,ls or agents.
(c) The tax levied by this ordinance shall be collected from
the purchaser or user of the food or accommodations by the person
selling such food or furnishing such accommodations. Such person
shall pay to the City on the twentieth day of each month all col-
lections of the tax for the preceding month, accompanied by
reports on forms to be prescribed by the Commission.
SECTION 3. (a) There is hereby created the City of Jackson-
ville Advertising and Promotion Commission, which shall be composed
of seven (7) members as follows:
(1) Four (4) members shall be owners or managers of
businesses in the tourism industry, at least three (3) of whom
shall be owners or m~nagers of hotels, motels! or restaurants,
~~;'
and all of whom shall be appointed by the City Council for stag-
gered terms of four (4) years; and
(2) Two (2) members of the Commission shall be members
of the City Council of the City, selected by the City Council; and
(3) One (1) member shall be from the public at large
and shall be nominated by the Mayor and approved by the City
Council for a term of four (4) years.
(b) The four (4) tourism industry representatives appointed
to the Commission shall, at the first meeting of the Commission,
draw lots for terms established as follows:
(1) One (1) member shall serve for a term of one (1)
year; and
(2) One (1) member shall serve for a term of two (2)
years; and
(3) One (1) member shall serve for a term of three (3)
years; and
(4) One (1) member shall serve for a term of four (4)
years.
SECTION 4. (a) All taxes collected pursuant to this ordi-
nance shall be used for the advertising and promotion of the City
and its environs, for the construction, reconstruction, extension,
equipment, improvement, maintenance, repair and operation of a
convention center or public recreation facilities or for other
purposes specifically authorized by the Act.
(b) The authorization and limitations contained in this
ordinance shall be reasonably construed so as to provide funds
for promoting and encouraging tourism and recreation, while not
authorizing such special revenues to be utilized for expenditures
that are normally paid from the general revenues of the City.
SECTION 5. If any provision of this ordinance or the appli-
cation thereof to any person or circumstances is held invalid,
such invalidity shall not affect other provisions or applications
of the ordinance which can be given effect without the invalid
provision or application, and to this end the provisions of this
ordinance are declared to be severable.
SECTION 6. All ordinances or parts of ordinances in conflict
herewith are hereby repealed to the extent of such conflict.
APPROVED AND ADOPTED THIS
DAY OF
1989.
CITY OF JACKSONVILLE
TOMMY SWAIM, MAYOR
ATTEST:
LULA M. LEONARD, CI,TY CLERK
APPROVED AS TO FORM:
KEITH VAUGHAN, CITY ATTORNEY
A motion and ~eeond w~ made to plaee O~dinanee 973 on FIRST REAVING. CARRIEV.
A motion and /.S eeo nd WM made to ~ u./.S pe.nd the. ltule6and W pent, e. w.dh the ~eading
06 the. O~cUnanee a.6 a whole. M'OTION CARRIEV. (Aetion: Se.ptembeA 21, 1989)