2571 ORDINANCE NO.
AN ORDINANCE TO AMEND SECTION 38!f 5 OF THE WEST MEMPHIS
MUNICIPAL CODE FOR THE PURPOSE OF LEVYING AN ADDITIONAL
ONE PERCENT (1%) TAX FOR A TOTAL OF THREE PERCENT (3%)
UPON THE GROSS RECEIPTS OR GROSS PROCEEDS FROM THE
RENTAL OF CERTAIN ACCOMMODATIONS AND THE SALE OF
PREPARED FOODS AND BEVERAGES AS AUTHORIZED BY A.C.A. § 26-
75-602,AND FOR OTHER PURPOSES.
WHEREAS, A.C.A. § 26-75-602 provides that cities of the first class may, by ordinance of
the governing body, levy a tax not to exceed three percent(3%)upon the gross receipts or gross
proceeds from renting, leasing, or otherwise furnishing hotel, motel, or short term condominium
rental accommodations for sleeping, meeting, or party room facilities for profit and upon.the gross
receipts or gross proceeds received by restaurants, cafes, cafeterias, delicatessens, drive-in
restaurants, carry-out restaurants, concession stands, convenience stores, grocery store restaurants,
and similar businesses from the sale of prepared foods and beverages for on or off-premises
consumption; and
WHEREAS, Section 38-45 of the West Memphis Municipal Code presently sets the tax as
permitted by A.C.A. 26-75-602 at two percent(2%) within the City of West Memphis; and
WHEREAS, the West Memphis Advertising and,Promotion Commission has recommended
that the amount of the tax permitted by A.C.A. §26-75-662 be set at three (3%); and
WHEREAS,A.C.A. § 26-75-606 provides that the Advertising and Promotion Commission
is the body that determines the use of all funds credited to the advertising and promotion fiord;
NOW,WHEREFORE,BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WEST MEMPHIS, ARKANSAS, THAT:
SECTION 1. Section 38-45 of the West Memphis Municipal Code is hereby amended to
read as follows:
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A. There is levied upon every firm,person, or corporation a tax of three percent upon
the gross receipts or gross proceeds from renting, leasing, or otherwise furnishing
hotel, motel or short-term condominium rental accommodations for sleeping,
meeting, or party room facilities for profit in the city, but such accommodations shall
not include the rental or lease of such accommodations for periods of thirty days or.
more.
B. There is levied upon every firm, person, or corporation a tax of three percent upon
the portion of the gross receipts or gross proceeds received by restaurants, cafes,
cafeterias, delicatessens, drive-in restaurants, carry-out restaurants, concession
stands, convenience stores, grocery store-restaurants, and similar businesses as shall
be defined in the"levying ordinance from the sale of prepared food and beverages for
on-or off-premises consumption, but such tax shall not apply to such gross receipts
or gross proceeds of organizations qualified under Section 501(c)(3) of the federal
Internal Revenue Code.
SECTION 2. Repealer. All ordinances or parts of ordinances in conflict herewith are
hereby repealed to the,extent of any such conflict. -
SECTION 3. Severability. If any section, sentence, clause or phrase of this ordinance is for
any reason held to be invalid or unconstitutional by a decision of any court of competent
jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance.
SECTION 4. This ordinance shall not go into effect until June 1, 2021.
PASSED AND APPROVED this day of GUi , 2021.
V.4
MA CO M McCLENDON, MAYOR
ATTEST:
J S PULL, , CITY CLERK
SPONSORE
CEIV D
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