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AN ORDINANCE CALLING A SPECIAL ELECTION IN THE CITY OF JONESBORO, ARKANSAS, ON THE QUESTION OF LEVYING A ONE PERCENT (1%) SALES AND USE TAX FOR A MAXIMUM PERIOD OF TWENTY-FOUR (24) MONTHS WITHIN THE CITY OF JONESBORO, ARKANSAS, TO FINANCE THE ACQUISITION AND SUBSEQUENT LEASING OF CONVENTION, MEETING, AND EVENT FACILITIES, RELATED PARKING FACILITIES, AND OTHER CAPITAL IMPROVEMENTS RELATED THERETO; TO FINANCE THE CONSTRUCTION, EQUIPPING, STAFFING, AND OPERATION OF A CENTRALLY-LOCATED FIRE STATION AND RELATED PARKING FACILITIES; DEFINING THE TERM "SINGLE TRANSACTION;" PRESCRIBING OTHER MATTERS PERTAINING THERETO; AND DECLARING AN EMERGENCY.
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WHEREAS, the City Council of the City of Jonesboro, Arkansas (hereafter "the City"), has passed on April 18, 2006, Ordinance No. 3633 providing for the levy of a one percent (1%) sales and use tax within the City (the "Sales and Use Tax") beginning October 1, 2006, to finance the acquisition and subsequent leasing of convention, meeting, and event facilities, related parking facilities, and other capital improvements related thereto; and to finance the construction, equipping, staffing, and operation of a centrally-located fire station and related parking facilities; and
WHEREAS, the Sales and Use Tax shall be levied under Title 26, Chapter 73, Subchapter 1, Section 113 of the Arkansas Code of 1987 Annotated (the "Authorizing Legislation"); and
WHEREAS, the Sales and Use Tax shall be levied and collected until the sooner of the following events occurs: (a) proceeds from the Sales and Use Tax have reached the sum of Twenty-one Million Dollars ($ 21,000,000.00) or (b) the Sales and Use Tax has been levied and collected for twenty-four (24) months; and
WHEREAS, the Sales and Use Tax shall be levied and collected only on the first $2,500 for each single transaction; 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 Jonesboro Arkansas, that:
SECTION 1: That there be, and there is hereby called, a special election to be held on June 13, 2006, 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: That the question of levying the Sales and Use Tax shall be placed on the ballot for the election in substantially the following form:
Vote on measure by placing an "X" in the square opposite the measure either for or against:
FOR adoption of a one percent (1%) local sales and use tax within the City of Jonesboro, Arkansas, for a maximum period of twenty-four (24) months, beginning October 1, 2006, to finance the acquisition and subsequent leasing of convention, meeting and event facilities, related parking facilities, and other capital improvements related thereto; and to finance the construction, equipping, staffing, and operation of a centrally-located fire station and related parking facilities □
AGAINST adoption of a one percent (1%) local sales and use tax within the City of Jonesboro, Arkansas, for a maximum period of twenty-four (24) months, beginning October 1, 2006, to finance the acquisition and subsequent leasing of convention, meeting and event facilities, related parking facilities, and other capital improvements related thereto; and to finance the construction, equipping, staffing, and operation of a centrally-located fire station and related parking facilities □
SECTION 3: That 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 4: That the results of the election shall be proclaimed by the Mayor, and his Proclamation shall be published one time in a newspaper published in the City and having a general circulation therein, 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 5: That a copy of this Ordinance shall be given to the Craighead 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 6: That 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 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.
SECTION 7: "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 computed in daily increments, and each such daily charge increment 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 purposes 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 8: That all ordinances and parts thereof in conflict herewith are hereby repealed to the extent of such conflict.
SECTION 9: It is hereby ascertained and declared that there is a great need to finance capital improvements without incurring unnecessary bond issue expenses in order to promote and protect the health, safety and welfare of the City and its inhabitants. It is, therefore, declared that an emergency exists and this Ordinance being necessary for the immediate preservation of public peace, health and safety shall be in force and take effect immediately from and after its passage.
PASSED this 18th day of April, 2006