2072~.
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ORDINANCE NO a o ~~
AN ORDIN ONCE TO AMEND SECTION 3.04.020 OF THE WEST
MEMPHIS. 'MUNICIPAL CODE FOR THE PURPOSE OF LEVYING AN
ADDITIOI'a:~ 1_. C-NE PERCENT (1'%) TAX FOR A TOTAL OF TWO
PERCENT (L';%) 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. ~? fi 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 rent:.:g, leasing, or otherwise furnishing hotel, motel, or short term condominium
rental accommodate<:~ns for sleeping, meeting, or party room facilities for profit and upon the gross
receipts or gross pr,~ceeds received by restaurants, cafes, cafeterias, delicatessens, drive-in
restaurants, carry-cut 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
WHEREA`:~~. Section 3.04.020 of the West Memphis Municipal Code presently sets the tax
as permitted by A.C. A..e~~-75-602 at one percent (1%) within the City of West Memphis; and
WHEREAS, l;re West Memphis Advertising and Promotion Commission has recommended
that the amount of the tax permitted by A.C.A. fi26-75-602 be set at two percent (2%); 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 fund;
NOW, THIE:REFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WEST MEMPHIS, ARKANSAS, THAT:
SECTION ~. Section. 3.04.020 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 two 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 two percent upon the
portion of the gross receipts or gross proceeds received by restaurants, cafes,
i 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 :;. Repealer. All ordinances or parts of ordinances in conflict herewith are
hereby repealed to the extent of any such contict.
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.
PASSED AND APPROVED this _aZ b day of w n~ E , 2003.
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WILLIAM H. JOHNSON, AYOR
ATTEST:
PHILLI A, CITY CLERK
SPONSORED BY
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RECEIVED
City Clerk's Office
DatelTime c~-~- 03 $~so nM
BY- D. we ~~• ~.~