2166~ ~
ORDINANCE NO. 2166
AN ORDINANCE TO AMEND SECTION 3.04.010 OF THE WEST
MEMPHIS MUNICIPAL CODE TO DEFINE THE TERM "PREPARED
FOOD", AND FOR OTHER PURPOSES.
WHEREAS, Chapter 3.04 of the West Memphis Municipal Code established procedures
for the enforcement and collection of the two percent (2%) City of West Memphis Advertising
and Promotion Gross Receipts Tax as authorized by A.C.A. §26-75-601, et seq.; and
WHEREAS, the Arkansas Department of Finance and Administration has promulgated
Emergency Rule 2007-3 defining the term "prepared food" which became effective July 1, 2007;
and
WHEREAS, the West Memphis Advertising and Promotion Commission has
recommended that Chapter 3.04 of the West Memphis Municipal Code be amended to add the
defmition of "prepared food" as adopted by the State of Arkansas; and
WHEREAS, Section 3.04.010 of the West Memphis Municipal Code should be amended
to include the definition of "prepared food" as adopted by the State of Arkansas;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF WEST MEMPHIS, ARKANSAS, THAT:
SECTION 1. Section 3.04.010 (Definitions) of the West Memphis Municipal Code is
hereby amended by adding a new subparagraph (C) as follows:
(C) "Prepared food" shall have the same meaning as defined by Emergency Rule
2007-3 promulgated by the Arkansas Department of Finance and Administration
on May 11, 2007 (effective July 1, 2007) or as thereafter amended by the State of
Arkansas.
SECTION 2. All ordinances, or parts of ordinances, in conflict herewith are hereby
repealed to the extent of any such conflict.
PASSED AND APPROVED this 1st day of November , 2007.
WILLIAM H. JOHNSO , Mp,YOR
ATTEST:
.~..-,
PHILLI ,CITY CLERK
SPONSORED BY:
~---
RECEIVED
City Cleric's Office
By R. ~ o,t„ra„
._.~_..