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AN ORDINANCE TO AMEND THE CITY CODE TO PROVIDE FOR THE PROPER COLLECTION OF THE HOTEL AND MOTEL OCCUPANCY TAX
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WHEREAS, State laws provide for the levy of a tax on gross receipts from hotel or motel accomodations to be used for advertising and promotion of a city, as found in A.C.A. § 26-75-602, et seq; and,
WHEREAS, the City of Jonesboro has passed ordinances pursuant to State laws for the levy, collection, and administration of funds obtained, as are codified in Article II, Section 62.40,et seq; and,
WHEREAS, it has been determined that it is necessary to amend the City Code to clarify provisions for the collection of these funds, in accordance with A.C.A. § 26-75-603 and the Arkansas Gross Receipts Act of 1941 (A.C.A. § 26-52-101 et seq); now therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JONESBORO, ARKANSAS THAT:
SECTION 1: The City Code of Ordinances be revised to include the addition of Section 62-44 under Article II, Division 2 regarding the Hotel and Motel Occupancy Tax as follows:
Section 62-44 Collection of Tax
(a) Businesses required to pay this tax shall pay in the same manner and at the same time as the gross receipts tax levied by A.C.A. § 26-75-602 - 26-75-613, and shall report and remit the tax upon forms provided by City and as directed by City, which pursuant to the meaning of State laws, requires the remitter to deliver said taxes to City (for benefit of itself and as agent for the Advertising and Promotion Commission), at the office of the City Collector on or before the twentieth day of each calendar month.
(b) Any taxpayer who fails to timely report or pay the tax may be assessed a penalty in
SECTION 2: