title
AN ORDINANCE LEVYING A ONE PERCENT (1%) GROSS RECEIPT TAX ON THE SALE OF PREPARED FOODS WITHIN THE CITY OF JONESBORO, ARKANSAS AND FOR OTHER PURPOSES
body
NOW, THEREFORE, BE IT ORDAINED by the City Council, City of Jonesboro, Arkansas.
Section 1: DEFINITIONS:
1. Gross Receipt Tax. A tax of one percent (1%) upon the gross revenues derived from the sale of prepared food at any establishment or place of business who shall offer for sale prepared foods within the City of Jonesboro, Arkansas.
2. Establishments. All restaurants, cafes, cafeterias, drive-in restaurants, delicatessens, fast-food restaurants and other establishments who offer for sale to the general public food prepared at the establishment.
3. Gross Revenues. Gross Revenues are those revenues derived solely from the sale of prepared food to the public.
Section 2: GROSS RECEIPT TAX:
From and after the passage and approval of this Ordinance a gross receipt in the sum of 1% of gross revenue from the sale of prepared food shall be levied upon all establishments who offer prepared food for sale at the establishment within the corporate limits of the City of Jonesboro, Arkansas. The tax herein levied shall be paid by all persons, firms, associations, partnerships, non-profit corporations or corporations liable therefore and shall be collected by the City of Jonesboro Advertising and Promotion Commission in the same manner and the same time as the gross receipts tax levied by Act 386 of 1941 as amended. All the provisions of Act 386 of 1941 as amended, and the rules, regulations and forms promulgated and prescribed by the Department of Finance and Administration, Commissioner of Revenue, pursuant to said Act shall, so far as so far as practical, be applicable with respect to the enforcement and collection of the tax levied pursuant to this ordinance.
Section 3: TAXABLE BUSINESS:
The City of Jonesboro Advertising and Promotion Commission shall prepare and maintain a current list of all business esta...
Click here for full text