ORD NO 12-2007 CITY OF VAN BUREN, ARKANSAS
0 ORDINANCE NO. 1 -2007
BE IT ENACTED BY THE CITY COUNCIL, FOR THE CITY OF VAN BUREN,
ARKANSAS, AN ORDINANCE TO BE ENTITLED:
AN ORDINANCE TO AMEND ORDINANCE NO. 8 -1988 TO
ESTABLISH THE MAXIMUM SALES AND USE TAX PER
SINGLE TRANSACTION, DECLARING AN EMERGENCY,
AND FOR OTHER PURPOSES.
WHEREAS, the City of Van Buren, pursuant to a special election on May 3, 1988, and Ordinance
No. 8 -1988, adopted a 1% local sales and use tax within the city limits; and
WHEREAS, the City of Van Buren provides a cap on sales and use tax per single transaction as
setforth in Ordinance No. 4 -2006 3 -16 -03 of the VAN BUREN MUNICIPAL CODE);
and
WHEREAS, section 1 of Ordinance No. 8 -1988 needs to be technically corrected to conform to
various amendments made to the Van Buren Municipal Code to date; and
WHEREAS, time is of the essence and an emergency has been determined to exist;
NOW, THEREFORE, BE IT ORDAINED AND ENACTED BY THE CITY COUNCIL OF
THE CITY OF VAN BUREN, ARKANSAS, THAT:
SECTION 1: Ordinance No. 8 -1988, Sec. 1 is hereby amended as follows:
Levy of Sales and Use Tax. As authorized by Act 25 of 1st
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 386 of 1941 of the
Acts of Arkansas, as amended, I
rs only as to the first 2,500 of gross proceeds,
gross receipts or sales from any `single transaction as that term is
defined by Ordinance Nos. 9 -1988 and 4 -2006.
SECTION 2: Emergency Clause. The ability to levy and collect the city's 1% sales and use tax and
to properly apply the single transaction limitation is essential to the public health,
safety and welfare, and this goal can be met by enactment of this ordinance; an
emergency is therefore, declared to exist and this ordinance shall be in full force and
effect from and after the date of its passage.
SECTION 3: The various provisions and parts of this Ordinance are hereby declared to be
severable, and, if any section or part of a section, or any provision or part of a
provision herein, is declared to be unconstitutional, inappropriate, or invalid by any
court of competent jurisdiction, such holding shall not invalidate or affect the
remainder of this Ordinance and to that extent the provisions hereto are declared to
be severable.
IN WITNESS WHEREOF, the City of Van Buren, Arkansas, by its City Council, did pass,
approve, and adopt, by a vote of for and 0 against, the foregoing Ordinance at its
meeting held on the 21st day of May 2007.
Robert D. Freeman, Mayor
ATTE�2L&t STED:
6,647 L
Barbie Curtis, City Clerk/Treasurer
0
AP "'OV i AS TO FORM:
fai
N. II =Id Jen ins Jr., i y Attorney
CITY OF VAN BUREN, ARKANSAS
ORDINANCE NO. 0 -1988
AN ORDINANCE PROVIDING FOR THE LEVY OF A LOCAL SALES AND USE TAX AT THE
RATE OF ONE PERCENT (1%) ON RECEPITS FROM RETAIL SALES WITHIN THE CITY
OF VAN BUREN, ARKANSAS, PROVIDING FOR A SPECIAL ELECTION ON MAY 3, 1988,
PROVIDING THE EMERGENCY CLAUSE AND FOR OTHER PURPOSES.
WHEREAS, There is a great need for immediate improvement of
municipal services and a stable source of revenue to
finance such vital local government services; and
WHEREAS, Act 25 of 1st Extraordinary Session of 1981, as
amended by Acts 726 and 802 of 1983, provides for the
local option of adoption of a city -wide sales and use
tax:
0 NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
VAN BUREN, ARKANSAS:
THAT, Section 1: Levy of Sales and Use Tax. As authorized
by Act 25 of 1st 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 386 of 1941 of the Acts of Ark-
ansas, as amended, subject to a maximum of $25.00 for
a single transaction.
Section 2: Special Election. Said Question of the
levy of a sales and use tax as provided in Section 1
hereof shall be submitted to a vote of the citizens
of Van Buren, Arkansas, by special election to be held
on May 3, 1988.
x
Section 3: Emergency Clause. That the City Council
for the City of Van Buren, Arkansas, has determined
that there is a great need to establish a stable source
of revenue to finance vital municipal services, 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 21ST DAY n7 MaAru 1000