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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; 0DG9 Ordinance No, 1505 (#36 - 2013) Page Two 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 Ordinance No, 1505 (#36 - 2013) Page Three 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. 000-071 Ordinance No, 1505 (#36 - 2013) Page Four CITY OFJACKSONVILLE, ARKANSAS APPROVED AS TO FORM: