title
AN ORDINANCE LEVYING A CITY-WIDE FIVE-EIGHTHS OF ONE PERCENT (0.625%) SALES AND USE TAX; AND PRESCRIBING OTHER MATTERS PERTAINING THERETO
body
WHEREAS, under the authority granted pursuant to Arkansas Code Annotated §26-75-307(b) and Article 5, §1 of the Arkansas Constitution, citizens of the City of Jonesboro, Arkansas (the “City”) have presented a petition to the Jonesboro City Clerk and to the Jonesboro City Council requesting that the City call an election on the levy of a new five-eighths of one percent (0.625%) sales and use tax dedicated to public safety services, initiatives, facilities, infrastructure, maintenance, and operations; and
WHEREAS, the City Council of the City has determined that the City is in need of an additional source of revenue to be used for the sole and restricted purpose of funding new and existing public safety services, initiatives, facilities, infrastructure, maintenance, and operations, including one or more of the following (i) to pay the costs of new, improvements to existing, and the future renovation, improvement, and repair of facilities and equipment used to support and promote public safety, including particularly, without limitation, land acquisition, construction, expansion, or renovation of one or more stand alone or co-located fire stations, police stations, first responder operations centers, emergency services buildings, communication centers, animal services buildings, code enforcement offices, and safe rooms, street lighting, cameras and monitoring equipment, emergency vehicles, apparatus, and equipment, protective and support gear for public safety personnel, and technology hardware and software, together with extension and relocation of utilities, related administrative offices, traffic signals, project site infrastructure and drainage, parking, furnishings, and equipment, (ii) to pay the costs of operation, maintenance, and providing of public safety services, initiatives, facilities, and infrastructure and related costs, including, but not limited to, costs of utilities, salaries, wages, and benefits, and (iii) to pay and secure the repayment of bonds approved by the voters and issued by the City from time to time to finance public safety facilities and infrastructure; and
WHEREAS, Title 26, Chapter 75, Subchapter 3 of the Arkansas Code of 1987 Annotated (the “Authorizing Legislation”) provides for the levy of city-wide sales and use taxes at the rate of 0.125%, 0.25%, 0.5%, 0.75% or 1%, or any combination thereof; and
WHEREAS, the purpose of this Ordinance is to levy an additional City-wide sales and use tax at the rate of 0.625%; NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Jonesboro, Arkansas:
Section 1. Under the authority of the Authorizing Legislation, there is hereby levied a five-eighths of one percent (0.625%) tax on the gross receipts from the sale at retail within the City of all items which are subject to the Arkansas Gross Receipts Act of 1941, as amended (A.C.A. §§26-52-101, et seq.), and the imposition of an excise (or use) tax on the storage, use, distribution or other consumption within the City of tangible personal property subject to the Arkansas Compensating Tax Act of 1949, as amended (A.C.A. §§26-53-101, et seq.), at a rate of five-eighths of one percent (0.625%) of the sale price of the property or, in the case of lease or rentals, of the lease or rental price (collectively, the “Sales and Use Tax”). 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 from time to time required by Arkansas statutes for certain single transactions.
Section 2. 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 for the sole and restricted purpose of funding new and existing public safety services, initiatives, facilities, infrastructure, maintenance, and operations, including one or more of the following (i) to pay the costs of new, improvements to existing, and the future renovation, improvement, and repair of facilities and equipment used to support and promote public safety, including particularly, without limitation, land acquisition, construction, expansion, or renovation of one or more stand alone or co-located fire stations, police stations, first responder operations centers, emergency services buildings, communication centers, animal services buildings, code enforcement offices, and safe rooms, street lighting, cameras and monitoring equipment, emergency vehicles, apparatus, and equipment, protective and support gear for public safety personnel, and technology hardware and software, together with extension and relocation of utilities, related administrative offices, traffic signals, project site infrastructure and drainage, parking, furnishings, and equipment, (ii) to pay the costs of operation, maintenance, and providing of public safety services, initiatives, facilities, and infrastructure and related costs, including, but not limited to, costs of utilities, salaries, wages, and benefits, and (iii) to pay and secure the repayment of bonds approved by the voters and issued by the City from time to time to finance public safety facilities and infrastructure.
Section 3. All ordinances and parts thereof in conflict herewith are hereby repealed to the extent of such conflict.
Section 4. This Ordinance shall not take effect until an election is held on the question of levying the Sales and Use Tax at which a majority of the electors voting on the question shall have approved the levy of the Sales and Use Tax.
PASSED AND APPROVED THIS 1ST DAY OF SEPTEMBER 2026.