ORD NO 08-2005 ORDINANCE NO. 8 -2005
O AN ORDINANCE CALLING A SPECIAL ELECTION IN THE
CITY OF VAN BUREN, ARKANSAS ON THE QUESTION OF
LEVYING A NEW ONE -HALF OF ONE PERCENT (0.5
SALES AND USE TAX WITHIN THE CITY OF VAN
BUREN, ARKANSAS; DEFINING THE TERM "SINGLE
TRANSACTION;" AND PRESCRIBING OTHER MATTERS
PERTAINING THERETO.
WHEREAS, the City Council of the City of Van Buren,
Arkansas (the "City has passed on April 18, 2005, Ordinance No.
7 -2005 providing for the levy of a new one -half of one percent
(0.5 sales and use tax within the City (the "Sales and Use Tax
and
WHEREAS, the Sales and Use Tax is to be levied and
collected on the gross receipts, gross proceeds or sales price for
each single transaction in the maximum amount allowed from time to
time by Arkansas law; and
WHEREAS, the purpose of this Ordinance is to call a
special election on the question of the levy of the Sales and Use
Tax and to define the term "single transaction
NOW, THEREFORE, BE IT ORDAINED by the City Council of the
City of Van Buren, Arkansas:
Section 1. There is hereby called a special election, to
be held on July 12, 2005, at which election there shall be
submitted to the electors of the City the question of the levy of
the Sales and Use Tax.
Section 2. The question of levying the Sales and Use Tax
shall be placed on the ballot for the election in substantially the
following form:
If the tax is approved, there will be levied a new 0.5% sales and
use tax, the net collections of which remaining after the State of
Arkansas deducts its administrative charge will be used for general
operations of the City and other purposes of City government. This
sales and use tax is separate and distinct from the 0.5% sales and
use tax to retire bonds.
0.5% SALES AND USE TAX FOR GENERAL PURPOSES
Vote FOR or AGAINST adoption of a 0.5% local sales and
use tax within the City of Van Buren.
FOR the 0.5% Sales and Use Tax
AGAINST the 0.5% Sales and Use Tax 0
Section 3. The Sales and Use Tax shall be levied and
collected on the gross receipts, gross proceeds or sales price for
each single transaction in the maximum amount allowed from time to
time by Arkansas law. "Single transaction" is 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, are 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 of the Sales and Use Tax.
B. The charges for utility services, which are subject
to the Sales and Use Tax, and which are furnished on a continuous
service basis, whether such services are paid daily, weekly,
monthly or annually, for the purposes of the Sales and Use Tax,
shall be considered to be a single transaction for the purposes of
the Sales and Use Tax.
C. For sales of building materials and supplies to
contractors, builders or other persons, a single transaction, for
the purposes of the Sales and Use 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 of Arkansas.
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 purpose of the Sales and Use 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 of Arkansas.
Section 4. In the event the Arkansas Legislature shall
define "single transaction," the Legislature's definition shall
replace the one in Section 3 hereof.
Section 5. 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 Title 26, Chapter 75, Subchapter 2 of the Arkansas Code
of 1987 Annotated (the "Authorizing Legislation and only
qualified voters of the City shall have the right to vote at the
election.
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Section 6. The results of the election shall be
proclaimed by the Mayor, and his Proclamation shall be published
one time in a newspaper of 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 7. A copy of this Ordinance shall be 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 8. The Mayor and City Clerk, for and on behalf
of the City, be, and they 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 levy of the Sales and Use Tax 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.
PASSED: April 18, 2005.
APPROVED:
ATTEST:
6 /Letz-C-f
City Clerk
(SEAL)
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