1720.. .
ORDINANCE NO. ~(~
AN ORDINANCE TO AMEND ORDINANCE 917 OF THE CITY OF WEST MEMPHIS
REGARDING THE ADVERTISING AND PROMOTION COMMISSION AND THE
APPLICATION OF THE TAX AS PROVIDED BY A.C.A. 26-75-601, ET SEQ. ON
ACCOMMODATIONS AND PREPARED FOODS, AND FOR OTHER PURPOSES.
WHEREAS, in 1977, by Ordinance 917 the City of West Memphis,
Arkansas, established the Advertising and Promotion Commission and
adopted a tax of one (1) percent on certain accommodations and prepared
foods as provided by Arkansas law to be administered by the Advertising
and Promotion Commission; and
WHEREAS, the Arkansas Legislature has amended the statutes
applicable to the Advertising and Promotion Commission and the tax
administered by it; and
WHEREAS, the West Memphis City Council finds that Ordinance 917
should be amended to be in compliance with the current provisions of
the Arkansas law regarding the Advertising and Promotion Commission and
the tax administered by it;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
WEST MEMPHIS, ARKANSAS, THAT:
SECTION 1: Section 1 of Ordinance 917 is hereby amended to read
as follows:
For the purpose of this ordinance, the following terms are
defined:
A. "Hotel, motel, or short-term condominium rental
accommodations" shall mean the renting, leasing or otherwise
furnishing of 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 (30) days or more;
B. "Restaurants, cafes, cafeterias, delicatessens, drive-in
restaurants, carry-out restaurants, concession stands,
convenience stores, grocery store-restaurants, and similar
businesses" shall mean any business engaged in selling
prepared food and beverages for on or off-premises
consumption, but shall not apply to any organization
qualified under section 501(c)(3) of the federal Internal
Revenue Code.
SECTION 2: Section 2 of Ordinance 917 is hereby amended to
read follows:
A. There is levied upon every firm, person, or corporation a tax
of one 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 (30) days or more.
B . There is levied upon every firm, person, or corporation a tax
of one 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 3: Section 5 of Ordinance 917 is hereby amended to
read as follows:
A. The tax so levied shall be paid by the persons, firms and
corporations liable therefore and shall be collected by the
advertising and promotion commission of the city or by a
designated agent of the commission in the same manner and at
the same time as the tax levied by the Arkansas Gross
Receipts Act of 1941, A.C.A. 26-52-101 et seq.
B. The person paying the tax shall report and remit it upon
forms provided by the commission, and as directed by the
commission. The rules, regulations, forms of notice,
assessment procedures, and the enforcement and collection of
the tax under the Arkansas Gross Receipts Act of 1941, A.C.A.
§ 26-52-101 et seq., shall, so far as practicable, be
applicable with respect to the enforcement and collection of
the tax levied pursuant to the authority of A.C.A. § 26-75-
601 et seq. However, the administration and enforcement, and
all actions, shall be by, and in the name of, the commission
through the proper commission officials or agents.
SECTION 4: Section 7 of Ordinance 917 is hereby. amended to
read as follows:
a y
A. There is created under the provisions of A.C.A. § 26-75-605,
a city advertising and promotion commission to be composed of
seven ( 7 ) members, each of whom shall reside within the city,
as follows:
(1) Four members shall be owners or managers of businesses
in the tourism industry, at least ( 3 ) of whom shall be owners
or managers of hotels, motels, or restaurants, and who shall
serve for staggered terms of four (4) years;
(2) Two members of the commission shall be members of the
city council and selected by the city council and shall serve
at the will of the city council;
(3) -One member shall be from the public at large and shall
serve for a term of four (4) years.
SPONSORED BY:
B. The members of the advertising and promotion commission
created pursuant to Ordinance 917 prior to the effective date
of this ordinance shall continue in office for the balance of
the terms to which they have been previously appointed;
provided that the mayor shall designate one (1) of the
commission members who is also a member of the city council
to fill the at-large position provided for in this ordinance
for a term of not longer than one (1) year.
C. Vacancies on the commission, whether resulting from
expiration of a regular term or otherwise, in anytiof the four
(4) tourism industry positions or in the at-large position
shall be filled by appointment made by the remaining members
of the commission, with approval of the city council.
SECTION 5: All ordinances or parts of ordinances in conflict
herewith are hereby repealed.
PASSED AND APPROVED this ~_ day of , 19 R ~.
D-~ ~~~-~
AL BOALS, Mayor
ATTEST:
DAN CRAFT, Cit e