2013 RESOLUTION NO. 1013
A RESOLUTION IN SUPPORT OF STATUTORY AMENDMENTS TO
AUTHORIZE IMPROVEMENTS IN THE INFORMATION PROVIDED
TO LOCAL GOVERNMENTS BY THE STATE OF ARKANSAS
RELATED TO COLLECTIONS OF LOCAL SALES AND USE TAXES
WHEREAS,the Arkansas Department of Finance and Administration (DF&A)collects sales
taxes levied by cities and counties in Arkansas under the same tax administration system that is
used to collect State sales taxes, and as such, local taxes are "piggy backed" along with the
collection of State sales taxes;
WHEREAS,the State withholds an administrative fee of 3%from local tax collections to fund
the cost of such service which totaled approximately $30 million in 2011;
WHEREAS,all taxing entities are entitled to have information about the collections produced
by the taxes levied in order to monitor, evaluate, budget and project the tax collections to which
they are entitled to receive;
WHEREAS, existing Arkansas law does not authorize or require DF&A to provide information
to local governments that is useful and satisfactory to monitor, evaluate, budget and project local
tax collections; and
WHEREAS, laws in neighboring states authorize and require the release of information that is
satisfactory to serve the needs of local governments mentioned above which includes tax
collections identified by specific taxpayer, and that the experience in such states demonstrates
that related procedures and reports can be efficiently administered and produced, and that similar
laws can be adopted and administered in Arkansas;
NOW,THEREFORE, BE IT RESOLVED,that the City Council of West Memphis,
Arkansas, supports amendments to Arkansas laws to authorize and require information to be
provided to designated representatives of local governments that will permit them to fully and
successfully monitor, evaluate, budget and project local tax collections;
That any information that can be identified with a specific taxpayer shall only be released
following an agreement to keep such information confidential, and that such specific taxpayer
information shall be exempt from release under the freedom of information laws of Arkansas;
and
That the information will: (1)be made available for the monthly collections and calendar year to
date, by regular mail, email or by dedicated online account at the option of local governments(in
electronic worksheet or PDF format), not later than 30 days following the most recent monthly
tax distribution; (2) include details and totals that will agree or reconcile to the related tax
collections distributed by the State Treasurer to a local government for a particular month; and
(3) be updated as required by subsequent adjustments due to refunds, rebates, additional tax
payments and any other matter affecting the tax collected for a particular period.
Adopted by the City Council of West Memphis, Arkansas,on December 6 , 2012.
WILLIAM H. JO SON, MAYOR
ATTEST:
LIP P= , CITY CLERK
SPONSORED BY:
RECEIVED
City Clerk's Office
Datefyime 1 2.-3--/2.
By _ cwt