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RESOLUTION TO TAX EACH VEHICLE OWNED IN THE CITY OF JONESBORO WITH REVENUES TO BE USED FOR THE MAINTENANCE, CONSTRUCTION AND RECONSTRUCTION OF STREETS AND OTHER PUBLIC WAYS IN THE CITY
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WHEREAS, by Act 446 of 1965. the Legislature of the State of Arkansas authorized counties and municipalities to levy a tax upon the owners of motor vehicles for the privilege of using and operating said vehicles upon the public roads and streets, and
WHEREAS, under the provisions of this Act, municipalities are authorized to make such levy only if the County Quorum Court by the time of adjournment of its regular annual session has failed to levy the vehicle tax upon the owners residing in the municipality or has not levied the full amount authorized upon such owners, and
WHEREAS, it is necessary and desirable for the future progress of this City, and for the future safety, comfort and convenience of its citizens, that such vehicle tax be levied by the City of Jonesboro, with the revenues therefrom to be used in accord with the provisions of said Act, being generally for the maintenance, construction and reconstruction of streets and other public way in the City.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Jonesboro, Arkansas:
SECTION 1: That effective January 1, 1967, there is hereby levied upon the owners of vehicles residing in the corporate limits of the City of Jonesboro a tax in the amount of Five Dollars (5.00) for each vehicle so owned, for the privilege of operating said vehicles upon the streets and public ways of this City. Provided, however, that this tax shall become effective only in the event the Craighead County Quorum Court, by the time of adjournment of its regular annual session for the year 1966, fails to levy a vehicle tax upon owners residing within the City of Jonesboro. Provided further, that in the event said Quorum Court does levy a vehicle tax effective for the year 1967 upon residents of this City, and such levy is subsequently approved by the county electors, but does not levy the full amount of the authorized tax, then in that event, the tax levied hereunder shall be the difference between the amounts so levied by the County Quorum Court and the maximum tax of $5.00 per vehicle.
SECTION 2: Such tax shall be due and payable without penalty between January 1st and February 16, 1967 Penalty for delinquent payment of the tax shall be One Dollar (1.00) per vehicle per month for each month’s delinquency; and any owner of any such vehicle, delinquent in the payment of the vehicles tax for more than five (5) months, who thereafter shall use and operate any such vehicle upon the public roads, streets and other public ways of the City, or who shall knowingly permit the same to be so used and operated by another, shall be guilty of a misdemeanor and, upon conviction, shall be fined any sum not less than Twenty-five Dollars (25.00) and not more than Fifty Dollars (50.00) for each such violation; and the fine so assessed shall be in addition to the aforementioned tax and penalty.
SECTION 3: The tax shall be collected by the City Collector, who shall be responsible for the issuance of receipts and such identification devices as shall hereafter be designated by the Mayor or City Council. The procedures to be followed in the collection of the tax and the handling of funds received shall be as established by Act 446 of 1965.
PASSED and ADOPTED this 21st day of November, 1966.