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ORDINANCE NO . C/ /
AN ORDINANCE ESTABLISHING ONE PER CENT (1%)
TAX UPON THE GROSS RECEIPTS OF HOTEL AND/OR
MOTEL ACCOMMODATIONS FOR PROFIT, AND
RESTAURANTS , CAFES , AND CAFETERIAS IN THE
CITY LIMITS OF WEST MEMPHIS , ARKANSAS ,
AND FOR OTHER PURPOSES .
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WEST
MEMPHIS , ARKANSAS :
SECTION 1 . DEFINITIONS :
A. Hotel or Motel - The renting, leasing or otherwise
furnishing hotel or motel accommodations for profit .
B . Restaurants , cafes , cafeterias or other eating
establishments - a business engaged in selling
prepared food for consumption on the premises .
SECTION 2 . TAX: There is hereby levied, upon every firm,
person or corporation, a tax of one per cent (170)
upon the gross receipts or gross proceeds from the
renting, leasing, or otherwise furnishing of hotel
or motel accommodations for profit in the City of
West Memphis , Arkansas .
SECTION 3 . TAX: There is hereby levied, upon every firm,
person or corporation, a tax of one per cent (170)
upon the gross receipts or gross proceeds of any
business engaged in selling prepared food for
consumption on the premises in the City of West
Memphis , Arkansas .
SECTION 4. FORMS : It shall be the responsibility of the
Financial Director of the City of West Memphis , Arkansas ,
to prescribe the forms for reporting this tax under
guidelines and provisions of Act No . 386 of 1941 , as
amended by AS X19-4613 , as amended by Act No . 173
of 1977 .
SECTION 5 . COLLECTION OF TAX: The Tax, so levied, shall
be paid by the person, firm or corporation, and shall
be collected by the City in the same manner and at the
same time as the gross receipts tax levied by Act No . 386
of 1941 , AS §84-1901 through884-1919 , as amended and
the owner paying said tax shall report and remit the
tax upon forms provided and directed by the City of
West Memphis , Arkansas .
The authority for forms of notice , assessment , procedures ,
and collection shall be under Act No . 386 of 1941 , but
the administration and enforcement , and all actions ,
shall be by, and in the name of the City of West Memphis ,
IfF Arkansas .
SECTION 6 . All taxes , interest , penalties and costs collected
by this tax shall be credited to the City' s Advertising
and Promotion Fund.
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SECTION 7 . There is hereby created under the provisions
of AS 019-4613 through 019-4617 , a City Advertising and
Promotion Commission to be composed of seven (7) members , of
which four (4) members shall be hotel , motel , or restaurant
owners or managers ; and, who shall be appointed by the Mayor
with the approval of the City Council for staggered terms of
four (4) years . The remaining three (3) members of the Commission
shall consist of the Mayor and two (2) members of the City
Council , selected by the City Council . The four (4) hotel,
motel , or restaurant members shall at the first meeting of the
Commission draw lots for terms , so , that one (1) member shall
serve for one (1) year; one (1) member shall serve for two (2)
years ; one (1) member shall serve for three (3) years ; and
one (1) member shall serve for four (4) years . All successors
to such members shall be appointed for terms of four (4) years .
SECTION 8 . Any person, firm or corporation who fails 116000 pay the gross receipts or gross proceeds tax under the provisions
of this Ordinance shall be guilty of a Class "C" Misdemeanor,
and shall be fined an amount not to exceed One Hundred Dollars
($100 . 00) , or confined in the City Jail for a time not to exceed
thirty (30) days , or both, in the Judgment of the Court .
PASSED AND APPROVED this �3,nme day of , 1977 .
MAYOP.
ATTEST:
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CITY CLERK
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