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ORD NO 08-2012 ORDINANCE NO. 3 ORDINANCE NO. 0 a AN ORDINANCE CALLING A SPECIAL ELECTION IN THE CITY OF VAN BUREN, ARKANSAS ON THE QUESTIONS OF ISSUING BONDS UNDER AMENDMENT NO. 62 TO THE CONSTITUTION OF THE STATE OF ARKANSAS FOR THE PURPOSE OF FINANCING ALL OR A PORTION OF THE COSTS OF CAPITAL IMPROVEMENTS; LEVYING A NEW ONE -HALF OF ONE PERCENT (0.50 SALES AND USE TAX FOR THE PURPOSE OF RETIRING SUCH BONDS; AND PRESCRIBING OTHER MATTERS PERTAINING THERETO. WHEREAS, the City Council of the City of Van Buren, Arkansas (the "City has determined that it would be in the best interest of the City to: (a) finance all or a portion of the costs of firefighting facilities and apparatus, including particularly, without Iimitation,.a new fire station, and any parking, equipment, furnishings and utility improvements therefor (the "Firefighting Improvements (b) finance all or a portion of the costs of police facilities, including particularly, without limitation, a new police station and any land acquisition, parking, equipment, furnishings and utility improvements therefor (the "Police Improvements (c) finance all or a portion of the costs of park and recreational facilities and any land acquisition, parking, equipment, lighting and utility improvements therefor (the "Park and Recreational Improvements (d) finance all or a portion of the costs of a facility to be used primarily as a senior center and associated safe shelter and any demolition, land acquisition, parking, equipment, furnishings and utility improvements therefor (the "Senior Center Improvements and WHEREAS, the City can finance all or a portion of the costs of the capital improvements described above by the issuance of capital improvement bonds (the "Bonds under the authority of Amendment No. 62 to the Constitution of the State of Arkansas "Amendment 62 and Title 14, Chapter 164, Subchapter 3 of the Arkansas Code of 1987 Annotated (the "Authorizing Legislation in the following maximum principal amounts: $2,900,000 for the Firefighting Improvements; $4,400,000 for the Police Improvements; $1,750,000 for the Parks and Recreational Improvements; and $2,650,000 for the Senior Center Improvements; and WHEREAS, the Authorizing Legislation provides for the levy of one or more city -wide sales and use taxes at the rate of 0.125 0.25 0.5 0.75% or 1% or any combination thereof, but not to exceed 1% in the aggregate; and WHEREAS, the City does not currently levy a sales and use tax under the Authorizing Legislation; and WHEREAS, the City can fully pay the principal of and interest on the Bonds from the proceeds of a new city -wide one -half of one percent (0.50 sales and use tax to be levied under the authority of the Authorizing Legislation solely for that purpose; and WHEREAS, the City may provide additional funds to pay or to further secure payment of the Bonds if a new city -wide one -half of one percent (0.50 sales and use tax levied by Ordinance No.W r a- adopted _elm- i I- t( 2012, is approved by the voters; and WHEREAS, the purpose of this Ordinance is to levy a sales and use tax at the rate of one -half of one percent (0.50 on the receipts from the sales at retail within the City of all 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 receipts from storing, using, distributing or consuming within the City tangible personal property under the Arkansas Compensating Tax Act of 1949, as amended (A.C.A. §26- 53 -I01, et seq.) (collectively, the "Sales and Use Tax and to submit to the electors of the City the question of issuing the Bonds under Amendment 62 and the Authorizing Legislation at a special election to be called for that purpose; NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Van Buren, Arkansas: Section 1. Under the authority of the Authorizing Legislation, there is hereby levied the Sales and Use Tax. 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 solely for the purpose of retiring or paying obligations with respect to the Bonds. 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. The levy of the Sales and Use Tax shall not take effect until the issuance of the Bonds for one or more purposes is approved by the voters as provided herein. Section 2. There is hereby called a special election to be held on July 10, 2012, at which election there shall be submitted to the electors of the City, the questions of issuing the Bonds under Amendment 62 and the Authorizing Legislation for the purposes and in the maximum principal amounts described above, to be payable, in whole or in part, from the net collections of the Sales and Use Tax. Section 3. The questions of issuing the Bonds shall be placed on the ballot for the election in substantially the following form: 2 The bonds described below that are approved may be combined into a single issue or may be issued in series from time to time. If the bonds for one or more of the purposes are approved, there will be levied within the City a new 0.50% sales and use tax (the "Bond Tax the net collections of which remaining after deduction of the administrative charges of the State of Arkansas and required rebates will be used solely to retire or pay obligations with respect to the bonds in accordance with Amendment No. 62 to the Arkansas Constitution. The rate of the Bond Tax will not increase if bonds for more than one purpose are approved. The Bond Tax will expire after the bonds have been paid or provision is made therefor in accordance with Arkansas statutes. In order to provide additional funds to pay or to further secure repayment of the bonds, the City may also pledge to the bonds the net collections of an additional City -wide 0.50% sales and use tax if such tax is separately approved by the voters. FIREFIGHTING IMPROVEMENT BONDS AND 0.50% SALES AND USE TAX An issue of bonds of the City of Van Buren in the maximum principal amount of $2,900,000 to finance all or a portion of the costs of firefighting facilities and apparatus, including particularly, without limitation, a new fire station and any parking, equipment, furnishings and utility improvements therefor, and, in order to pay the bonds, the levy and pledge of a local sales and use tax at the rate of 0.50% within the City. FOR AGAINST POLICE IMPROVEMENT BONDS AND 0.50% SALES AND USE TAX An issue of bonds of the City of Van Buren in the maximum principal amount of $4,400,000 to finance all or a portion of the costs of police facilities, including particularly, without limitation, a new police station and any land acquisition, parking, equipment, furnishings and utility improvements therefor, and, in order to pay the bonds, the levy and pledge of a local sales and use tax at the rate of 0.50% within the City. FOR AGAINST PARK AND RECREATIONAL IMPROVEMENT BONDS AND 0.50% SALES AND USE TAX An issue of bonds of the City of Van Buren in the maximum principal amount of $1,750,000 to finance all or a portion of the costs of park and recreational facilities and any land acquisition, parking, equipment, Lighting and utility 3 improvements therefor, and, in order to pay the bonds, the levy and pledge of a local sales and use tax at the rate of 0.50% within the City. FOR AGAINST SENIOR CENTER IMPROVEMENT BONDS AND 0.50% SALES AND USE TAX An issue of bonds of the City of Van Buren in the maximum principal amount of $2,650,000 to finance all or a portion of the costs of a facility to be used primarily as a senior center and associated safe shelter and any demolition, land acquisition, parking, equipment, furnishings and utility improvements therefor, and, in order to pay the bonds, the levy and pledge of a local sales and use tax at the rate of 0.50% within the City. FOR AGAINST Section 4. The election shall be held and conducted and the vote canvassed and the results declared under the law and in the manner now provided for municipal elections unless otherwise provided in the Authorizing Legislation and only qualified voters of the City shall have the right to vote at the election. Section 5. The results of the election shall be proclaimed by the Mayor, and the Proclamation shall be published one time in a newspaper having a general circulation in the City, which Proclamation shall advise that the results as proclaimed shall be conclusive unless attacked in the courts within thirty days after the date of publication. Section 6. A copy of this Ordinance shall be (a) filed with the Crawford County Clerk at least 60 days prior to the election date and (b) given to the Crawford County Board of Election Commissioners so that the necessary election officials and supplies may be provided. A certified copy of this Ordinance shall also be provided to the Commissioner of Revenues of the State of Arkansas as soon as practical. Section 7. The Mayor and City Clerk, for and on behalf of the City, are hereby authorized and directed to do any and all things necessary to call and hold the special election as herein provided and, if the issuance of the Bonds is approved by the electors, to cause the Sales and Use Tax to be collected in accordance with the Authorizing Legislation, and to perform all acts of whatever nature necessary to carry out the authority conferred by this Ordinance. Section 8. The provisions of this Ordinance are separable and if a section, phrase or provision shall be declared invalid, such declaration shall not affect the validity of the remainder of the Ordinance. 4 Section 9. All ordinances and parts thereof in conflict herewith are hereby repealed to the extent of such conflict. PASSED: 11 2 012. AP "O' D: ATTEST: 01 a_ City Clerk (SEAL) 5 CERTIFICATE The undersigned, City Clerk of the City of Van Buren, Arkansas, hereby certifies that the foregoing pages are a true and perfect copy of Ordinance No. B" passed at a regular session of the City Council of the City of Van Buren, Arkansas, held at the regular meeting place of the City Council at q :1 O o'clock p.m., on the 1 b day of kV 2012, and that the Ordinance is of record in Ordinance Record Book No. Page now in my possession. GIVEN under my hand and seal this day of 4 1 r t L, 2012 c CJI i City Clerk (SEAL) 6