RES NO 12-02-2012 CITY OF VAN BUREN, ARKANSAS
RESOLUTION NO. a 2012
BE IT ENACTED BY THE CITY COUNCIL, FOR THE CITY OF VAN BUREN,
ARKANSAS, A RESOLUTION TO BE ENTITLED:
A RESOLUTION IN SUPPORT OF STATUTORY AMENDMENTS TO
AUTHORIZE IMPROVMENTS 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; and
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; and
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; and
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 BY THE CITY COUNCIL OF VAN
BUREN, ARKANSAS, THAT:
SECTION 1: The City Council of Van Buren, 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.
SECTION 2: 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.
SECTION 3: 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 of 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.
IN WITNESS WHEREOF, the City of Van Buren, Arkansas, by its City Council, did pass,
approve, and adopt, by a vote of 5 for and 0 against, the foregoing Resolution at its regular meeting
held on the 17` of December, 2012.
Robert D. Free
Mayor
ATTESTED: A' ED _I -FORM:
lJ'
Barbie Curtis Candice A. ettle
City Clerk/Treasurer City Attorney