03 FISCAL AFFAIRS (2) S-3 8
TITLE 3
FISCAL AFFAIRS
Chapters:
3.04 Purchases
3.08 Hotel, Motel and Restaurant Tax
3.12 Usage of County Sales Tax Proceeds
3.16 Sales and Property Taxes Levied
3.20 Arkansas Economic Development Commission Grant
3.24 Western Arkansas Planning and Development District
3.28 Arkansas Diamond Deferred Compensation Plan
3.32 Officials Conducting Business with City
CHAPTER 3.04
PURCHASES
Sections:
3.04.01 $35,000.00 or under
3.04.02 Over$35,000.00
3.04.03 Approval of payments
3.04.04 Waive Competitive Bidding
3.04.05 Demolition and repair of the Field of Dreams Sports Complex
3.04.06 Authorized purchases
3.04.01 $35,000.00 or under The Mayor, or is duly authorized representative,shall have
exclusive power and responsibility to make purchases of all supplies,apparatus, equipment,
materials, and other things requisite for public purposes for the City of Van Buren and to make
all necessary things to be furnished for the benefit of the city where the amount of the
expenditure for any purpose or contract does not exceed the sum of Thirty—Five Thousand
($35,000). (Ord.No. 01-2023, Sec. 1)
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3.04.02 Over$35,000.00 Where the amount of expenditure for any purchase or contract
exceeds the sum of Thirty-Five Thousand ($35,000), the Mayor or his duly authorized
representative shall invite competitive bids thereon by legal advertisement in any local
newspaper of general circulation. Bids received pursuant to said advertisement shall be opened
and read on the date set for receiving said bids in the presence of the Mayor or his duly
authorized representative. The contract shall be awarded to the lowest responsible bidder,
provided, however, the Mayor or his duly authorized representative may reject any and all bids
received. The City Council, by ordinance, may waive the requirements of competitive bidding
hereto in exceptional situations where such procedure is deemed not feasible or practical. (Ord.
No. 01-2023, Sec. 2)
3.04.03 Approval of payments The Mayor, or his duly authorized representative, may
approve for payment out of any funds previously appropriated for that purpose or disapprove any
bills, debts or liabilities asserted as claims against the city when funds on hand are adequate to
pay such bills, debts or liabilities. The payment or disapproval of any bills, debts or liabilities
not covered by a previous appropriation shall require confirmation of the governing body.
3.04.04 Waive Competitive Bidding That the Mayor or his duly authorized representative
may sell or exchange any municipal supplies, materials or equipment without competitive
bidding if such supplies,materials or equipment have a value or less than Five Thousand Dollars
($5,000.00). That no supplies, materials or equipment shall be sold without receiving
competitive bids therefor if the value thereof exceeds the sum of Five Thousand Dollars
($5,000.00); provided, however, if the Mayor or his duly authorized representative shall certify
in writing to the governing body that, in his opinion,the fair market value of such item or lot (to
be disposed of in one unit) is less than Five Thousand Dollars ($5,000.00),the same may be sold
by the Mayor or his duly authorized representative without competitive bidding.
• The City Council, in accordance with the terms of A.C.A. § 14-58-303(b)(2)(B),
hereby waives the requirement of competitive bidding and directs the Mayor and
City Clerk to purchase concrete for in-house street repair projects. (Ord. No.
2021-15, Sec. 2) ,
• The City Council, in accordance with the terms of A.C.A. § 14-58-303(b)(2)(B),
hereby waives the requirement of competitive bidding and directs the Mayor to
purchase Pierce Fire Apparatus on a Saber FR Custom Chassis and associated
firefighting equipment. (Ord.No. 2021-17, Secs. 1 & 3)
• (Amending Ordinance 2021-17) The Mayor and City Clerk are hereby authorized
by the City Council for the City of Van Buren to purchase and execute all
documents, contracts, and agreements for a Pierce Fire Apparatus on a Saber FR
Custom Chassis, and associated firefighting equipment, from G& W
Diesel/Emergency Vehicle Specialists, Inc., for the sum of$550,000.00, per the
attached contract. (Ord.No. 2021-18, Sec. 1)
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• The Police Department of the City of Van Buren, Arkansas, has an immediate
need to purchase computer equipment for the total sum of $24,745.13. The
purchase of said equipment from K and S Computing, for the total sum of
$24,745.13, is necessary to protect the life and safety of Van Buren citizens. The
City Council, pursuant with A.C.A. § 14-58-303(1,XiXB) hereby waives the
requirement of competitive bidding and directs the Mayor to purchase the above
described equipment for the price set forth in Section 2 above. (Ord.No. 01-2022,
Secs. 1,2, & 3)
• The City of Van Buren has an immediate need to purchase a 2020 Hino Dump
Truck, Bruckner's Truck and Equipment, for the total sum of $121,706.00, as
detailed in the attached quote. The City Council in accordance with the terms of
A.C.A. § 14-58-303(b)(2)(B) hereby waives the requirement of competitive
bidding and directs the Mayor and City Clerk/Treasurer to purchase the above-
described vehicle for the price set forth in Exhibit "A". (Ord. No. 08-2022, Secs.
1 &2)
• The City of Van Buren has an immediate need to purchase new equipment from
Grand Truck Equipment Co., LLC., for the total sum of$23,407.60, as detailed in
the attached quote (Exhibit "A"). The Van Buren City Council in accordance with
A.C.A. § 14-58-303(bX2)(B) hereby waives the requirement of competitive
bidding and directs the Mayor and City Clerk/Treasurer to purchase the above-
described equipment for the price set forth in Exhibit "A". (Ord. No. 09-2022,
Secs. 1 &2)
• The Street Department of the City of Van Buren,Arkansas has an immediate need
to purchase concrete for in-house street repair projects. The City Council, in
accordance with the terms of A.C.A. § 14-58-303(b)(2)(B), hereby waives the
requirement of competitive bidding and directs the Mayor and City Clerk to
purchase concrete for in-house street repair projects. (Ord. No. 10-2022, Secs. 1
&2)
• The Street Department of the City of Van Buren,Arkansas has an immediate need
to purchase asphalt for in-house street repair projects. The City Council, in
accordance with the terms of A.C.A. § 14-58-303(b)(2)(B), hereby waives the
requirement of competitive bidding and directs the Mayor and City Clerk to
purchase asphalt for in-house street repair projects. (Ord. No. 11-2022, Secs 1 &
2)
• The City of Van Buren has a need to purchase two vehicles; 2022 Super Duty F-
350, from Lewis Ford of Fayetteville, for the price of$65,495.00 and 2022 Super
Duty F-350, Diesel, from Lewis Ford of Fayetteville, for the price of$73,770.00,
as detailed in the attached quotes (Attachment"A"). The City Council in
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Accordance with the terms of A.C.A. § 14-58-303(b)(2)(B) hereby waives the
requirement of competitive bidding and directs the Mayor and City
Clerk/Treasurer to purchase the.above-described vehicle for the price set forth in
(Attachment"A").
• The City of Van Buren has a need to purchase a vehicle; 2023 Hino Twin Screw
Dump Truck, Bruckner's Truck and Equipment of Fort Smith, for the price of
$140,313.00 as detailed in the attached quote (Attachment "A"). The City Council
in accordance with the terms of A.C.A. § 14-58-303(b)(2)(B) hereby waives the
requirement of competitive bidding and directs the Mayor and City
Clerk/Treasurer to purchase the above-described vehicle for the price set forth in
(Attachment "A"). (Ord.No. 18-2022, Secs. 1 &2)
• The Police Department of the City of Van Buren, Arkansas has an immediate
need to purchase (2) two 2022 Chevrolet Tahoe's, and (1) one 2022 Chevrolet
Silverado 1500, for the total sum of$146,860.20. The purchase of said vehicles
from Superior Chevrolet, located in Siloam Springs, Arkansas, for the total sum
of$146,860.20 are detailed in the attached quotes, and are necessary to protect the
life and safety of Van Buren citizens. The City Council in accordance with the
terms of A.C.A. § 14-58-303(b)(2)(B) hereby waives the requirement of
competitive bidding and directs the Mayor to purchase the above-described
vehicles for the price set forth in Section 2 above. (Ord.No. 20-2022, Secs. 1,2 &
3)
• The City of Van Buren has an immediate need to purchase new equipment from
Grand Truck Equipment Co., LLC., for the total sum of$25,572.80, as detailed in
the attached quote (Exhibit "A"). The Mayor and City Clerk/Treasurer are hereby
authorized by the City Council for the City of Van Buren to execute all
documents, contracts, and agreements necessary to effectuate this Ordinance.
(Ord.No. 25-2022, Secs. 1 &2)
• The Police Department of the City of Van Buren, Arkansas has an immediate
need to purchase a 2022 Chevrolet Tahoe, for the total sum of$55,280.53. The
purchase of said vehicle from Superior Chevrolet, located in Siloam Springs,
Arkansas, for the total sum of$55,280.53 are detailed in the attached quote, and
are necessary to protect the life and safety of Van Buren citizens. The City
Council in accordance with the terms of A.C.A. § 14-58-303(b)(2)(B) hereby
waives the requirement of competitive bidding and directs the Mayor to purchase
the above-described vehicle for the price set forth in Section 2 above. It is further
found that due to the immediate need to acquire this vehicle before the quote
expires, an emergency is declared to exist and this ordinance being necessary for
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for the City of Van Buren to execute all documents, contracts, and agreements
necessary to effectuate this Ordinance. (Ord.No. 40-2022, Secs. 1,2, 3, &4)
• The Police Department of the City of Van Buren, Arkansas, has an immediate
need to purchase APEX Officer Training Simulator from Govred Technology,
Inc., for the total sum of$67,500.00, from the grant awarded by 2022 DPS Public
Safety Equipment Grant Program. See Exhibit A. Pursuant to A.C.A. § 14-58-
303(b)(2)(B), the City Council hereby waives the requirement of competitive
bidding and directs the Mayor to purchase the above described equipment for the
price set forth in Section 1 above. Due to the immediate need to best serve,
protect, and preserve the public health, safety, and welfare of the citizens of the
City of Van Buren, an emergency is declared to exist and this ordinance shall take
effect from and after its passage and approval. The Mayor and City Clerk are
hereby authorized by the City Council for the City of Van Buren to execute all
documents, contracts, and agreements necessary to effectuate this Ordinance.
(Ord.No. 43-2022, Secs. 1,2, 3, &4)
• The Police Department of the City of Van Buren, Arkansas, has an immediate
need to purchase Police Radio System from Smith Two Way Radio Inc., for the
total sum of$771,559.82, from the ARPA funds awarded to the city. Pursuant to
A.C.A. § 14-58-303(b)(2)(B), the City Council hereby waives the requirement of
competitive bidding and directs the Mayor to purchase the above-described
equipment for the price set forth in Section 1 above. (Ord.No. 02-2023, Secs. 1 &
2)
• The Mayor is authorized to enter into a contract (Exhibit "A") with American
Ramp Company in the amount of$1,200,000.00. The City Council in accordance
with the terms of A.C.A. § 14-58-302 hereby waives the requirement of
competitive bidding and directs the Mayor to purchase the above described for the
price set forth in Section 1 above. (Ord.No. 05-2023, Secs. 1 &2)
• The Building Department of the City of Van Buren, Arkansas has an immediate
need to purchase a 2022 Chevy Colorado Crew Cab from Rhodes Chevrolet of
Van Buren for the total sum of$35,000. Pursuant to A.C.A. § 14-58-303(b)(2)(B),
the City Council hereby waives the requirement of competitive bidding and
directs the Mayor to purchase the above-described vehicle for the price set forth
in Section 1 above. (Ord.No. 06-2023, Secs. 1 &2)
• The City of Van Buren has an immediate need to purchase new equipment from
Riggs CAT, LLC, for the total sum of $89,832.64, as detailed in the attached
quote (Exhibit "A"). The Van Buren City Council in accordance with A.C.A. §
14-58-303(b)(2)(B) hereby waives the requirement of competitive bidding and
directs the Mayor and City Clerk/Treasurer to purchase the above-described
equipment for the price set forth in Exhibit"A". (Ord.No. 09-2023, Secs. 1 &2)
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• The Street Department of the City of Van Buren,Arkansas has an immediate need
to purchase concrete for in-house street repair projects. The City Council,in
accordance with the terms of A.C.A. § 14-58-303(b)(2)(B),hereby waives the
requirement of competitive bidding and directs the Mayor and City Clerk to
purchase concrete for in-house street repair projects.Due to the immediate need
to purchase concrete for in-house street repair projects an emergency is declared
to exists, and this ordinance being necessary for the preservation of the public
health, safety, and welfare, it shall take effect from and after its passage and
approval. The Mayor and City Clerk are hereby authorized by the City Council
for the City of Van Buren to pay all invoices,not to exceed$300,000,to APAC
Central Inc.,Mid-Continent Concrete and Eagle Redi-Mix of Van Buren from
Capital Improvement and Street Funds relating to these projects, and to execute
all documents necessary to effectuate this Ordinance. (Ord.No. 10-2023, Secs. 1,
2, 3, &4)
• The Street Department of the City of Van Buren,Arkansas has an immediate need
to purchase asphalt for in-house street repair projects. The City Council,in
accordance with the terms of A.C.A. § 14-58-303(b)(2)(B),hereby waives the
requirement of competitive bidding and directs the Mayor and City Clerk to
purchase asphalt for in-house street repair projects.Due to the immediate need to
purchase asphalt for in-house street repair projects an emergency is declared to
exists, and this ordinance being necessary for the preservation of the public
health, safety, and welfare, it shall take effect from and after its passage and
approval. The Mayor and City Clerk are hereby authorized by the City Council
for the City of Van Buren to pay all invoices,not to exceed$200,000,to APAC
Central Inc. of Van Buren from Capital Improvement and Street Funds relating to
these projects, and to execute all documents necessary to effectuate this
Ordinance. (Ord.No. 11-2023, Secs. 1, 2,3, &4)
• The Fire Department of the City of Van Buren,Arkansas,has an immediate need
to purchase a 2023 Chevrolet Silverado 1500HD from Orr Chevrolet,located in
Fort Smith, Arkansas,for the total sum of$52,148.00.Pursuant to A.C.A. § 14-
58-303(b)(2)(B)the City Council hereby waives the requirement of competitive
bidding and directs the Mayor to purchase the above-described vehicle for the
price set forth in Section 1 above. (Ord.No. 16-2023, Secs. 1 &2)
• The Police Department of the City of Van Buren,Arkansas has an immediate
need to purchase two (2)2023 Chevrolet Tahoe's,for the total sum of
$110,695.80. The purchase of said vehicles from Superior Chevrolet,located in
Siloam Springs,Arkansas, for the total sum of$110,695.80 are detailed in the
attached quotes, and are necessary to protect the life and safety of Van Buren
citizens. The City Council in accordance with the terms of A.C.A. § 14-58-
303(b)(2)(B)hereby waives the requirement of competitive bidding and directs
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the Mayor to purchase the above-described vehicles for the price set forth in
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section 2 above. (Ord.No. 21-2023, Secs. 1,2, & 3)
• The Fire Department of the City of Van Buren,Arkansas is in immediate need to
purchase the Pierce Fire Apparatus on a Saber FR Custom Chassis. That the
purchase of said fire apparatus from Pierce Manufacturing, located in Appleton
Wisconsin,for the sum of$727,000.00,pursuant to the contract is necessary to
protect the life and safety of Van Buren citizens. The City Council in accordance
with the terms of A.C.A. § 14-58-302 hereby waives the requirement of
competitive bidding and directs the Mayor to purchase the above described for the
price set forth in Section 2 above. (Ord.No. 24-2023, Secs. 1,2, & 3)
3.04.05 Demolition and repair of the Field of Dreams Sports Complex The Mayor and
City Clerk are authorized to expend up to three hundred thirty-two thousand five hundred
thirteen dollars and forty three cents ($332,513.43) of Capital Improvement Funds for demolition
and repairs. (Ord.No. 16-2016, Sec. 1.)
3.04.06 Authorized purchases The Van Buren City Council hereby authorizes the Mayor
to enter into a purchase of business agreement with Cedars Country Club, Inc., and to pay the
purchase price of$190,000.00 (One hundred ninety thousand dollars), as detailed in the attached
agreement(Exhibit"A"). (Ord.No. 17-2023, Sec. 1)
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3.04.05 Demolition and repair of the Field of Dreams Sports Complex The Mayor and
City Clerk are authorized to expend up to three hundred thirty-two thousand five hundred
thirteen dollars and forty three cents ($332,513.43) of Capital Improvement Funds for demolition
and repairs. (Ord. No. 16-2016, Sec. 1.)
CHAPTER 3.08
HOTEL, MOTEL AND RESTAURANT TAX
Sections:
3.08.01 Levied
3.08.02 Enforcement and collection
3.08.03 Fund created
3.08.04 Usage
3.08.05 Commission created
3.08.06 Examination of records
3.08.07 Notice
3.08.08 Administrative procedure
3.08.09 Certificate of indebtedness/judgment
3.08.01 Levied In addition to the sales and use tax now being levied and collected in the
City of Van Buren, Arkansas pursuant to Ordinances No. 8-1988,No. 9-1988,No. 6-2012, and
No. 8-2012 and the 1% Hospitality tax levied on October 1, 1989 pursuant to Section I of
Ordinance No. 15-1989,there is hereby levied effective January 1, 2017 an additional tax of 2%
for a total of 3% upon the gross receipts from the renting, leasing or otherwise furnishing of
hotel, motel, house, cabin, bed and breakfast, campground, condominium, or other similar rental
accommodations for sleeping, meeting, or party room facilities for profit in the City. The tax of
1% levied effective October 1, 1989 pursuant to Section 1 of Ordinance No. 15-1989 on the gross
receipts of restaurants shall include the gross receipts of restaurants, cafes, cafeterias, delis,
drive-in restaurants, carry-out restaurants, concessions stands, convenience stores, grocery store
restaurants, food trucks and similar businesses engaged in the selling of prepared food and
beverages for on or off premises consumption. Such tax shall not apply to such gross receipts or
gross proceeds of organizations qualified under 26 U.S.C. Section 501 (c)(3). (Ord.No. 20-2016,
Sec. 1.)
3.08.02 Enforcement and collection
A. Any person required under this Section to pay the hotel and restaurant tax or file
reports of said tax who willfully fails to pay said tax or file a report shall be guilty
of a misdemeanor.
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B. In addition to all other powers granted to the Commission pursuant to state law,the
Commission shall have full enforcement and collection powers as set forth in A.C.A. 26-
75-603 and 26-18-101 et seq., as well as the power to:
1. Assess penalties and interest against taxpayers who fail to timely report or
pay the tax. The penalty shall be equal to five percent(5%) of the unpaid
tax amount per month not to exceed a total assessment of thirty-five
percent(35%) of the unpaid tax. Simple interest on unpaid taxes shall be
assessed at the rate of ten percent(10%)per annum;
2. Assess unpaid or unreported tax within three(3)years of the date the tax is
due;
3. Provide for judicial relief from proposed assessments in accordance with
this section;
4. Issue certificates of indebtedness in accordance with Section E.
(Ord.No. 99-26, Sec.A.)
3.08.03 Fund created There is hereby created the City Advertising and Promotion Fund to
which fund there shall be credited all collections of the Hospitality Tax. (Ord.No. 15-1989, Sec.
3.)
3.08.04 Usage The City Advertising and Promotion Fund shall be used,in the manner
determined by the City Advertising and Promotion Commission, for advertising and promoting
the city of Van Buren and its environs for the construction,reconstruction,repair,maintenance,
improvement, equipping and operation of public recreation facilities in the city and for all other
purposes authorized by Arkansas Code Annotated, Section 26-75-601 as amended by Act 626
and Act 650 of 1989,including the pledge of revenues therein to the payment of bonds issued
under state law. (Ord.No. 15-1989, Sec. 4.)
3.08.05 Commission created There is hereby created the City Advertising and promotion
Commission. The Commission shall have all the powers and duties as prescribed by law. The
Commission shall be composed of seven(7)members as follows: Four(4)members shall be
owners or managers of businesses in the tourism industry, at least three(3) of whom shall be
owners or managers of hotels,motels or restaurants and all of whom shall be appointed by the
City Council for staggered terms of four(4)years,two (2)members shall be members of the City
Council and shall be selected by the City Council; and one(1)member shall be selected from the
public at large and shall be nominated by the Mayor and approved by the City Council for a term
of four(4)years. The staggered terms of the tourism industry representatives shall be
determined by the process authorized by Act 626 of 1989. (Ord.No. 15-1989, Sec. 5.)
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3.08.06 Examination of records In the administration of the hotel and restaurant tax
authorized by this Chapter,the Commission, for the purpose of determining the accuracy of a
report of fixing any liability under such tax provisions,may make an examination or
investigation of the place of business,the tangible personal property,equipment, and facilities,
and the books,records,papers,vouchers, accounts, and documents of any taxpayer or other
person. Every taxpayer or other person and his agents and employees shall exhibit to the
Commission these pieces and items and facilitate any examination or investigation.
(Ord.No. 99-26, Sec. B.)
3.08.07 Notice
A. The Commission shall give the taxpayer notice of any assessment, demand,
decision,or hearing before the Commission which directly involves that taxpayer.
B. All notice required to be given by the Commission to a taxpayer shall be either
served by personal service or sent by mairto the taxpayer's last address on record
with the Commission. If this mail is returned unclaimed or refused,then proper
notice shall have been served and given, and the Commission may take any action
permitted by this Section and by A.C.A. 26-75-603.
C. If any taxpayer fails to file a report and remit the hotel and restaurant tax as
provided for by this Section,the Commission, from any information in its
possession or obtainable by it,may determine the correct amount of tax due in
accordance with the following procedure:
The Commission shall propose the assessment of tax due plus penalties, as the
case may be, and shall give notice of the proposed assessment to the taxpayer.
The notice shall explain the basis for the proposed assessment and shall state that
a final assessment shall be made if the taxpayer does not protest such proposed
assessment.
3.08.08 Administrative procedure
A. Any taxpayer who wishes to seek administrative relief from any proposed
assessment of taxes shall do so pursuant to the following procedures:
1. A taxpayer may at his option either request the Commission to consider
his request for relief solely upon written documents fiuuished by the
taxpayer or upon the written documents and any evidence produced by the
taxpayer at a hearing.
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Q2. A taxpayer who requests the Commission to render its decision based on
written documents is not entitled by law to any other administrative
hearing prior to the Commission's rendering of its decision, and,if
necessary,the issuing of a final assessment and demand for payment or
issuing of a certificate of indebtedness.
3. If the taxpayer requests a hearing,the Commission shall set the time and
place for hearing and shall give the taxpayer reasonable notice thereof.
4. Within thirty(30) days of the issuance and service on the taxpayer of the
notice and demand for payment of a deficiency in tax established by(a) a
proposed assessment which is not protested by the taxpayer under this
Chapter,or(b) a final determination of the Commission following
administrative review,the taxpayer may seek judicial relief from the final
determination in accordance with A.C.A. 26-75-603 (d). (Ord.No. 99-26,.
Sec.D.)
3.08.09 Certificate of indebtedness/judg-i e_nt
A- If a taxpayer does not timely and properly pursue his remedies seeking relief from
a decision of the Commission, and a final assessment is made against the
taxpayer, or if the taxpayer fails to pay the deficiency assessed upon notice and
demand,then the Commission shall, as soon as practicable thereafter,utilize the
provisions of A.C.A. 26-75-603(e)to enforce payment by issuing to the Circuit
Clerk a certificate of indebtedness certifying that the person named therein is
indebted to the Commission for the amount of the tax established by the
Commission as due.
B. The circuit clerk shall enter immediately upon the Circuit Court judgment docket:
1. The name of the delinquent taxpayer;
2. The amount certified as being due;
3. The name of the tax; and
4. The date of entry upon the judgment docket.
C. The entry of the certificate of indebtedness shall have the same force and effect as
the entry of a judgment rendered by the Circuit Court. This entry shall constitute
the Commission's lien upon the title of any real and personal property of the
taxpayer in the county where the certifigate of indebtedness is recorded.
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D. The certificate of indebtedness authorized by this subsection shall continue in
force for ten years (10)from the date of recording and shall automatically expire
after the ten year period has run. Actions on the lien on the certificate of
indebtedness shall be commenced within ten years (10) after the date of recording
of the certificate, and not afterward.
E. The Commission shall have all remedies and may take all proceedings for the
collection of the tax which may be taken for the recovery of a judgment at law.
(Ord.No. 26-99, Sec.E.)
CHAPTER 3.12
USAGE OF COUNTY SALES TAX PROCEEDS
Sections:
3.12.01 Reporting of proceeds
3.12.01 Reporting of proceeds the following commitments are made on behalf of the city
for the use of and reporting of county sales tax proceeds:
A. Sales tax proceeds will be used as follows:
1. 25%for Public Safety(police and fire protection).
2. 75%for Capital hnprovements,with top priority given to streets, drainage,
and sidewalks.
B. Reports of amounts collected from the sales tax and the distribution of those
proceeds will be published quarterly in a newspaper of general circulation in
Crawford County. (Ord.No. 22-99, Sec. 1.)
CHAPTER 3.16
SALES AND PROPERTY TAXES LEVIED
Sections:
3.16.01 Sales and use tax
3.16.02 Real and personal property tax
3.16.03 Single transaction
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3.16.01 Sales and use tax 5-22
A. As authorized by Act 25 of I"Extraordinary Session of 1981,as amended by
Acts 726 and 802 of 1983,there is hereby levied a sales and use tax at the rate of
one percent(1%) on the receipts from the sale at retail within the city of Van
Buren,Arkansas, on all such items which are subject to taxation under the
Arkansas Gross Receipts Tax Act,Act 3 86 of 1941 of the Acts of Arkansas, as
amended only as to the first,$2,500 of gross proceeds, gross receipts or sales from
any"single transaction"as that term is defined by Ord.Nos. 88-9 and 2006-4.
(Ord.No. 2007-12, Sec. 1.)
B.
1. Under the authority of the authorizing legislation,there is hereby levied a
0.50%tax on the gross receipts from the sale at retail within the city on all
such items which are subject to taxation under the Arkansas Gross
Receipts Act of 1941, as amended(A.C.A.26-52-101 et seq.) and the
imposition of an excise(or use)tax on the storage,use, distribution or
other consumption within the city of tangible personal property subject to
the Arkansas Compensating Tax Act of 1949, as amended(A.C.A. 26-53-
101, et seq.) at a rate of 0.50% of the sale price of the property or,in the
case of leases or rentals, of the lease or rental price (collectively,the Sales
and Use Tax).
2. The Sales and Use Tax shall be levied, and the net collections received
after deduction of the administrative charges of the state of Arkansas and
required rebates shall be used for the following:
a. To pay and secure the repayment of bonds approved by the voters
and issued by the city from time to time to finance capital
improvements,
b. For fire,police and other emergency services purposes,
c. For park and recreational purposes, and,
d. For economic development purposes.
The levy of the Sales and Use Tax is not dependent on any bonds being
approved or issued and if no bonds are approved and issued,the net
collections of the Sales and Use Tax will only be used for the purposes
described in clauses (v), (c)and(d)above.
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3. The Sales and Use Tax shall be levied and collected on the gross receipts,
gross proceeds or sales price in the maximum amount allowed from time
to time under Arkansas law, subject to rebates and limitations as required
for certain single transactions as from time to time required by Arkansas
statutes. (Ord.No. 2012-6, Secs. 1-3.)
3.16.02 Real and personal grope , tax
A. The rate of all real and personal property taxes in Van Buren, Arkansas, for the
year 2022, for general municipal purposes under the authority of Section 4,
Article XII, of the Constitution of 1874, of the State of Arkansas, be, and the
same is hereby affixed at 2 mills on the dollar of the assessed valuation of all real
and personal property subject to taxation in the City of Van Buren, Arkansas, for
the year 2022, for general municipal purposes.(Ord.No. 32-2022, Sec. 1)
B. The rate of all real and personal property taxes in the City of Van Buren,
Arkansas, for the year of 2022, for the maintenance of a City Public Library,
under the authority of a vote of the people of the City of Van Buren, Arkansas,
and the City General Elections held on the 7th day of April, 1942, (1 mill) and the
8th day of November, 1994, (A mill), be, and the same is hereby affixed at 1.4
mills on the dollar of the assessed valuation of all real and personal property
subject to taxation in the City of Van Buren, Arkansas, for the year 2022, for the
library maintenance purposes, subject to the provisions of Act No. 848 of 1981;
the same being "adjustment or rollback of tax rates due to increase in aggregate
valuation of taxable property." (Ord.No. 32-2022, Sec.2)
C. A Certified Copy of this Ordinance shall be filed in the office of the County Clerk
of Crawford County, Arkansas, in order that the Quorum Court of Crawford
County, Arkansas, may include the same in the general levy of the year 2022 and
cause the same to be extended upon the tax books and collected as required by
law. (Ord. No. 32-2022, Sec. 3)
3.16.03 Single transaction The term "single transaction" for the purposes of the local
sales tax, shall be defined according to the nature of the goods purchased, as follows:
A. When two or more devices in which, upon which, or by which any person or
property is, or may be, transported or drawn, including but not limited to on-road
vehicles, whether required to be licensed or not, off-road vehicles, farm vehicles,
airplanes, water vessels, motor vehicles, or non-motorized vehicles, and mobile
homes, or sold to a person by a seller, each individual unit, whether part of a
"fleet" sale or not, shall be treated as a single transaction for the purpose the local
sales tax.
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B. The charges for utility services,which are subject to the taxes levied under this
ordinance, and which are furnished on a continuous service basis,whether such
services are paid daily,weekly,monthly or annually, for the purposes of the local
sales tax, shall be computed upon a monthly basis, and each such daily charge
increment shall be considered to be a part of one transaction per month for the
purposes of the local sales tax where billing is upon a monthly basis.
C. For sales of building materials and supplies to contractors,builders or other
persons,a single transaction,for the purposes of the local sales tax, shall be
deemed to be any single sale which is reflected on a single invoice,receipt or
statement, on which an aggregate sales (or use)tax figure has been reported and
remitted to the state.
D. When two or more items of major household appliances, commercial appliances,
major equipment and machinery are sold, each individual unit shall be treated as a
single transaction for the purposes of the local sales tax.
E. For groceries, drug items, dry goods, and other tangible personal property and/or
services not otherwise expressly covered in this section, a single transaction shall
be deemed to be any single sale which is reflected on a single invoice,receipt or
statement, on which an aggregate sales tax figure has been reported and remitted
to the state. (Ord.No. 2006-4, Sec. 7.)
CHAPTER 3.20
ARKANSAS ECONOMIC DEVELOPMENT COMMISSION GRANT
Sections:
3.20.01 Acceptance
3.20.02 .Matching funds
3.20.01 Acceptance The Mayor is hereby authorized to accept and administer the grant
funds from the Arkansas Economic Development Commission for this project, and to execute all
documents, contracts, and agreements necessary to effectuate this ordinance. (Ord.No.2008-22,
Sec. 1.)
3.20.02 Matching funds The City Council hereby appropriates One Hundred Twenty-
Thousand Dollars($120,000.00)from capital improvement as matching funds to complete the
project,which will increase the operation life of the city's parking lot at Cloverleaf Plaza,
improve the safety and quality of that area, and will result in Experian creating seventy-five(75)
new, additional jobs'at its Van Buren facility. (Ord.No. 2008-22, Sec.2.)
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CHAPTER 3.24
STERN ARKANSAS PLANNING AND DEVELOPMENT DISTRICT
Sections:
3.24.01 EECBG grant
3.24.02 IKE-2 grant
3.24.01 EECBG grant
A. The City Council hereby waives the requirements of further competitive bidding
for the above described project as such a procedure is not deemed to be feasible or
practical under the circumstances.
B. The Mayor is hereby authorized to designate the Western Arkansas Planning and
Development District,Inc., as the project administrator for the EECBG grant,
subject to the DOE and the Arkansas Department of Economic Development
approval, and enter into a contract for administrative services with such agency
for project administrative services. (Ord.No.2011-8, Secs. 1-2.)
3.24.02 IKE-2 grant
A. The City Council hereby waives the requirements of further competitive bidding
for the above described project as such a procedure is not deemed to be feasible or
practical under the circumstances.
B. The Mayor is hereby authorized to designate the Western Arkansas Planning and
Development District,Inc., as the project administrator for the IKE-2 grant,
subject to the Arkansas Department of Economic Development approval, and
enter into a contract for administrative services with such agency for project
administrative services. (Ord.No. 2011-9, Secs. 1-2.)
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CELAXTER 3.28
ARKANSAS DIAMOND DEFERRED COMPENSATION
Sections:
3.28.01 Adoption
3.28.02 Administrator
3.28.03 Amendments
3.28.04 Agreement
3.28.05 Service provider
3.28.06 Termination
3.28.07 Custodial Account
3.28.08 Contributions
3.28.01 Adoption The city adopts the Plan. (Ord.No. 2010-9, Sec. 1.)
3.28.02 Administrator The city acknowledges that the Plan Administrator for the Plan is
the Executive Director,Employee Benefits Division,Department of Finance and Administration
of the state of Arkansas. (Ord.No. 2010-9, Sec.2.)
3.28.03 Amendments The Mayor is authorized to sign the Adoption Agreement to the
Plan and by so signing,be bound by the terms of the Plan as stated in the Adoption Agreement
and other Plan documents. The city reserves the right to amend its elections under the Adoption
Agreement, so long as the amendment is not inconsistent with the Plan or the Internal Revenue
Code or other applicable law and is approved by the Plan Administrator. (Ord.No. 2010-9, Sec.
3.)
3.28.04 Agreement The city agrees that it shall abide by the terms of the Plan,including
amendments to the Plan made by the Plan Administrator, all investment, administrative,and
other service agreements of the Plan, and all applicable provisions of the Internal Revenue Code
and other applicable law. (Ord.No. 2010-9, Sec. 4.)
3.28.05 Service provider The city accepts the administrative services to be provided by
any service provider selected by the Plan Administrator. The city acknowledges that fees will be
imposed with respect to the services provided and that such fees may be deducted from the
participants' Plan accounts. (Ord.No. 2010-9, Sec. 5.)
3.28.06 Termination The city may terminate its participation in the Plan,including but
not limited to, its contribution requirement,by way of
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A. An ordinance of the city terminating its participation in the Plan.
B. The ordinance must specify when the participation will end.
The Plan Administrator shall determine whether the ordinance complies with the terms of
the Plan, and all applicable federal and state laws. The Plan Administrator shall also determine
as appropriate effective date, and shall provide appropriate forms to terminate ongoing
participation. However, distributions under the Plan of existing accounts to participants will be
made in accordance with the Plan. (Ord.No. 9-2012, Sec. 6.)
3.28.07 Custodial Account The city acknowledges that all assets held in connection with
the Plan, including all contributions to the Plan, all property and rights acquired or purchased by
such amounts and all income attributable to such amounts,property or rights shall be held in
trust for the exclusive benefits of participants and their beneficiaries under the Plan. No part of
the assets and income of the Plan shall be used for, or diverted to,purposes other than for the
exclusive benefit of participants and their beneficiaries and for defraying,reasonable expenses of
the Plan. All contributions to the Plan shall be transferred to the Plan Custodian to be held,
managed,invested and distributed as part of the Plan's Custodial Account in accordance with the
provisions of the Plan. The city must transfer all contributions to the Plan Custodian. All
benefits under the Plan shall be distributed solely from the Plan's Custodial Account pursuant to
the Plan. (Ord.No. 9-2010, Sec. 7.)
3.28.08 Contributions It is the intent of the city any contributions made by the city on
behalf of the employees after adoption of the Plan will be made to the Plan. (Ord.No. 9-2010,
Sec. 8.)
CHAPTER 2.88
OFFICIALS CONDUCTING BUSINESS WITH CITY
Sections:
3.32.01 Authorizations
3.32.01 Authorizations
Ord. No. 5-2001 Mike Pitchford is hereby authorized to continue to do business with the
city of Van Buren for the servicing of its municipal vehicles,the towing and storing of vehicles,
and the selling of automotive parts and supplies.
Ord. No. 21-2002 The Mayor or his designee(s) is hereby authorized to conduct
O ' business with Mary Ann Dodd and Dodd's Quick Lube.
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Ord.No. 20-2007 Larry Gregory,who is an employee of the Van Buren Fire
Department,to perform certain construction services, specifically the construction of a storage
building behind Fire Station#1 at a cost not to exceed Ten Thousand Dollars ($10,000.00).
Ord.No. 12-2008 Larry Gregory is hereby authorized and accepted as recommended by
the Fire Department to perform up to Five Thousand Dollars ($5,000.00) in repairs to Fire
Station#2 for the city of Van Buren and the Van Buren Fire Department.
Ord.No. 26-2008 Larry Gregory is hereby authorized and accepted as recommended by
the Fire Department to perform up to Ten Thousand Dollars ($10,000.00)in repairs to Fire
Station#2 for the city of Van Buren and the Van Buren Fire Department.
Ord.No. 21-2009 Connie Gregory is hereby authorized and accepted as recommended
by the Police Department to perform grass and trash cleanup for cleanup orders for Code
Enforcement up to One Hundred Thirty Dollars ($130.00) as set out in Exhibit A.
Ord.No. 1-2010 Chelsa Jenson is hereby authorized and accepted to perform janitorial
services at the Police Department on an ongoing basis.
Ord.No. 11-2010 Jessica Cleland is hereby authorized and accepted to sew flags for the
Municipal Complex up to $250.
Ord.No. 13-2010 Bankston Office Supply and/or Swaim Office Products which is
owned by Van Buren city employee Alan Swaim, is hereby authorized to sell office products to
the city of Van Buren.
Ord.No. 23-2011 Cameron Brown is hereby authorized and accepted to sell the three
Dell GX520 HDD's to the city of Van Buren for the total price of$510.00.
Ord.No. 8-2013 Coombes Dirt Pit and/or Coombes Trucking,which is owned by Mr.
Rick Coombes, brother of Van Buren city employee Mr. Bruce Coombes, is hereby authorized to
conduct business with the city of Van Buren.
Ord. No. 8-2013 Williams Florist,which is owned by Mr. Gene Bell and Mr.Rick and
Mrs. Robbie Spoon,relative of Van Buren City Clerk Mrs. Barbie Curtis,is hereby authorized to
conduct business with the city of Van Buren.
Ord.No. 10-2014 Brad Lipe Painting,which is owned by city employee Brad Lipe of
Van Buren,is hereby authorized to conduct business with the city of Van Buren.
Ord.No. 13-2014 Industrial Precast,Inc.,which is owned by a family member of
Alderman Max Blake,is hereby authorized to conduct business with the city of Van Buren.
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Q Ord. No. 1-2015 Swaim Office Products in which Van Buren City Alderman Alan
Swaim has a financial interest is hereby authorized to sell office products to the city of Van
Buren.
Ord. No. 18-2015 Custom Tees, which is partially owned by Chad Ewald, an employee
of the Van Buren Fire Department, is hereby authorized to conduct business with the City of Van
Buren.
Ord. No. 8-2016 Ultimate Remodel, which is owned by Mr. Doug Copple, husband of
Van Buren city employee Mrs. Julie Copple, is hereby authorized to conduct business with the
City of Van Buren.
Ord. No. 10-2016 Elite Roofing and/or Lumber One, in which Mr. Steve Gann has a
financial interest, and whose step-son is Van Buren city employee Mr. Logan Parnell, is hereby
authorized to conduct business with the City of Van Buren.
Ord. No. 13-2016 Arkansas Mill Supply Company, where Mr. Mike Richmond is
employed and he is also the brother of Ms. Phyllis Thomas, Van Buren City Clerk-Treasurer, is
hereby authorized to conduct business with the City of Van Buren.
Ord. No. 14-2017 Mr. Troy Young, who the brother of Mr. James Young an employee
of the City of Van Buren in the Street Department, is hereby authorized to conduct business with
{ the City of Van Buren, Arkansas.
Ord. No. 2019-08 Lumber One, LLC which is partly owned by Mr. Bill Dodson, father
of Van Buren City Council Member Mr. Matthew Dodson, is hereby authorized to conduct
business with the City of Van Buren.
Ord. No. 2018-16 Star Mechanical Supply, which is managed by Mr. T.J. Rust, husband
of Van Buren city employee Mrs. Ashley Rust, is hereby authorized to conduct business with the
City of Van Buren.
Ord. No. 2018-25 Mr. J.W. Wooden, an employee of the City of Van Buren in the Fire
Department, is hereby authorized to conduct business with the City of Van Buren, Arkansas.
Ord. No. 2019-12 Arkansas Aquatics, LLC owned by Mr. Bob Moore who is the father
of Van Buren Firefighter Mr. David Moore, is hereby authorized to conduct business with the
City of Van Buren.
Burton Pools and Spas owned by Mr. David Burton, brother of Street Department employee Mr.
Mark Burton, is hereby authorized to conduct business with the city of Van Buren.
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Ord. No. 2019-22 The Van Buren City Council expressly authorizes the purchase of
properly from the City of Van Buren Municipal Utilities Commissioner J.W. Floyd, one of five
co-owners of said property, and ratifies in all respects the sale of the property made pursuant to
City of Van Buren Resolution No. 3-2-2019.
Ord. No. 2020-18 The Forging Place, co-owned by the Clinical Director,Haley Bryant,
sister of City Council Member Tyler Wood, is hereby authorized to conduct business with the
City of Van Buren.
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