1994ORDINANCE NO. ~ ~ ~I ~
AN ORDINANCE CALLING A SPECIAL ELECTION IN THE CITY OF
WEST MEMPHIS, ARKANSAS, ON THE QUESTION OF LEVYING A
ONE-HALF OF ONE PERCENT SALES AND USE TAX WITHIN THE
CITY OF WEST MEMPHIS, ARKANSAS, DEFINING THE TERM
"SINGLE TRANSACTION", PRESCRIBING OTHER MATTERS
PERTAINING THERETO, AND DECLARING AN EMERGENCY.
WHEREAS, the City Council of the City of West Memphis, Arkansas, (the "City"), has
passed on July 12, 2001, Ordinance No. 1992 providing for the levy of a one-half of one percent
(0.5%) sales and use tax within the City (the Sales and Use Tax"); and
WHEREAS, the Sales and Use Tax shall be levied and collected only on the first $2,500
for each single transaction; and
WHEREAS, the purpose of this Ordinance is to call 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 WEST MEMPHIS, ARKANSAS:
SECTION 1. That there be, and there is hereby called, a special election to be held on
SEP-rern~ I S , 2001, at which election there shall be submitted to the electors of the City
the question of the levy of the Sales and Use Tax.
SECTION 2. That the question of the levy of the Sales and Use Tax shall be placed on
the ballot for the election in substantially the following form:
Vote on measure by placing an "X" in the square opposite the measure either for or
against:
FOR adoption of a one-half of one percent (0.5%) local sales and use tax within
the City of West Memphis, Arkansas ...................................... ^
AGAINST adoption of a one-half of one percent (0.5%) local sales and use tax
within the City of West Memphis, Arkansas ................................. ^
SECTION 3. That the election shall be held and conducted and the vote canvassed and
the results declared under the law and in the manner now provided for municipal elections unless
otherwise provided in Title 26, Chapter 75, Subchapter 2 of the Arkansas Code of 1987
Annotated (the "Authorizing Legislation") and only qualified voters of the City shall have the
right to vote at the election.
SECTION 4. That the results of the election shall be proclaimed by the Mayor, and the
Mayor's Proclamation shall be published one time in a newspaper having a general circulation
within the City. The Mayor's Proclamation shall advise that the results as proclaimed shall be
conclusive unless attacked in the courts within thirty days after the date of publication.
SECTION 5. That a copy of this ordinance shall be given to the Crittenden 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 6. That the Mayor and the City Council, for and on behalf of the City, be, and
they are hereby authorized and directed to do any and all things necessary to call and hold the
special election as herein provided 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 7. "Single transaction" is defined according to the nature of the goods
purchased as follows:
A. When two or more devices in which, upon which or by which any person or
property is, or maybe, transported or drawn, including but not limited to, on-road vehicles,
whether required to be licensed or not, off-road vehicles, farm vehicles, airplanes, water vessels,
motor vehicles or non-motorized vehicles and mobile homes, are sold to a person by a seller, each
individual unit, whether part of a "fleet" sale or not, shall be treated as a single 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, and each such daily charge increment shall be considered to be a single transaction for
the purpose 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 sales
(or use) tax figure has been reported and remitted to the State of Arkansas.
D. When two 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, receipt or statement, on which an aggregate
sales tax figure has been reported and remitted to the State of Arkansas.
SECTION 8. That all ordinances and parts of ordinances in conflict herewith are hereby
repealed to the extent of such conflict.
SECTION 9. EMERGENCY CLAUSE. It is hereby ascertained and declared that
there is a great need to establish a stable source of revenue to finance vital municipal services in
order to promote and protect the health, safety and welfare of the City of West Memphis,
Arkansas, 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.
PASSED AND APPROVED this ~~ day of ~ ~ I-y , 2001.
WILLIAM H. JOHN N, MAYOR
ATTEST:
PHI ,CITY CLERK
SPONSORED BY:
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,Y CLERKS OFFICE
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