ORD NO 17-1991 CITY OF VAN BUREN, ARKANSAS
ORDINANCE NO. /7 -1991
0
AN ORDINANCE TO AMEND ORDINANCE NO. 9 -1988.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VAN BUREN,
ARKANSAS.
SECTION 1: That Section 1, Subsection B, is hereby amended to
read as follows:
"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, shall for the purposes of the
local sales tax, be computed into daily increments,
and each such daily charge increment shall be con-
sidered to be a single transaction for the purposes
of the local sales tax."
SECTION 2: Emergency Clause. That the City Council of the City
of Van Buren, Arkansas, has determined that there
is an immediate need to establish a definition of
"Single Transaction" for the purpose of assisting
the State of Arkansas in its collection
responsibilities for the local sales tax, and this
Ordinance being necessary for the preservation of
the health, safety, and welfare of the citizens of
Van Buren, Arkansas, shall become law immediately
upon its passage, approval, and publication.
PASSED AND APPROVED THIS 15TH DAY OF JULY 19 91
S YOR
ATTESTED:
Z 0 CI YrCLERK -T SURER