2137 RESOLUTION NO. 137
A RESOLUTION BY THE CITY OF WEST MEMPHIS,ARKANSAS,
SUPPORTING FEDERAL AND STATE LEGISLATION TO ENSURE
THE PROPER ASSESSMENT AND COLLECTION OF SALES TAX
FROM ALL INTERNEVONLINE SALES THEREBY CREATING A FAIR
AND FREE MARKET FOR ALL BUSINESSES AND CONSUMERS
REGARDLESS OF THE LOCATION OF THE BUSINESS FROM WHICH
THE PURCHASE WAS MADE.
WHEREAS,the City of West Memphis recognizes that legislation frequently referred
to as the Marketplace Fairness and Remote Transactions Parity Act("This Legislation") is being
considered by the United States Congress; and,
WHEREAS, similar legislation was considered by the Arkansas General Assembly
during the 2017 regular legislative session'; and,
WHEREAS,this legislation would give states the authority to enforce local and state
taxes that are already in place and owed by out-of-state online retailers; and,
WHEREAS,this legislation would require retailers to collect and remit sales tax to state
and local governments for out-of-state online sales; and,
WHEREAS, all businesses, regardless of their physical location, should be required to
collect and remit state and local sales tax; and,
WHEREAS,the playing field, as it currently stands, favors out-of-state internet retailers
that exploit a pre-internet loophole, allowing them to evade collecting state and local sales tax
even though they sell the same products in the same communities as local merchants do; and,
WHEREAS, as it currently stands, stores with a local retailer must collect sales tax while
online stores do not,thereby enabling online stores to undercut local retail prices; and,
'Senate Bill 140 of 2017;
http://www.arkleg.state.ar.us/assembly/2017/2017R/PagesBilllnformation.aspx?measureno=SB 140
WHEREAS, this legislation is not a new tax or a tax increase, but rather enables states to
collect taxes that are already due; and,
WHEREAS,this legislation would generate more sales,pay more sales tax to the state
treasury, encourage more local retailers, create jobs for local workers and infuse more money into
local economies throughout the State of Arkansas.
NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF WEST MEMPHIS,ARKANSAS:
Section 1: That we do hereby urge members of the Arkansas Congressional Delegation
and the Arkansas Legislature to work for passage and vote in favor of legislation requiring the
collection and remittance of state and local sales tax by all retailers thus making for competition
in a true free market and giving every business an equal opportunity to compete, innovate and
create jobs.
Section 2: Moreover, we do hereby urge Governor Asa Hutchinson to call for a special
session as quickly as possible to address this most important issue for the benefit of the state's
local retail businesses and its citizens.
APPROVED this 3 day of �til , 2017.
WILLIAM H. JOHNSON, MAYOR
ATTEST:
PF=PARA CITY CLERK RECEIVED
' City Clerk's Office
Date
El