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AN ORDINANCE LEVYING A TAX UPON THE GROSS RECEIPTS OF RESTAURANTS, CAFES, CAFETERIAS, DELICATESSENS, DRIVE-IN RESTAURANTS, CARRY-OUT RESTAURANTS, CONCESSION STANDS, CONVENIENCE STORES, GROCERY STORE-RESTAURANTS, CATERING AND SIMILAR BUSINESSES IN THE CITY; PRESCRIBING THE PROCEDURE FROM THE COLLECTION AND ENFORCEMENT OF THE TAX; PRESCRIBING THE PURPOSES FOR WHICH REVENUES DERIVED FROM COLLECTION OF THE TAX MAY BE USED AND PRESCRIBING OTHER MATTERS PERTAINING THERETO;
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WHEREAS, the City of Jonesboro, Arkansas has many benefits to offer visitors to the City and is presently not taking full advantage of its resources for the attraction of visitors and residents, particularly in the area of public parks.
WHEREAS, the development of such resources would result in many economic and other benefits to the City and its inhabitants; and
WHEREAS, this City does not have funds available but the General Assembly of the State of Arkansas has Adopted Act. No. 185 of 1965 (Act No. 185) as amended by Act No. 123 of 1969 (Act No. 123), providing a means by which the City can obtain the needed funds;
NOW THEREFORE, BE IT ORDAINED by the City Council of the City of Jonesboro, Arkansas:
SECTION 1: There is hereby levied, effective on this date, July 2, 1997, a tax of one per cent (the tax) upon the gross receipts of restaurants, cafes, cafeterias ,delicatessens, drive-in restaurants, carry-out restaurants, catering, concession stands, convenience stores, grocery store-restaurants and similar businesses engaged in the business of selling prepared food and beverages for consumption on and off the premises of such establishment in the city.
(A) The tax shall be collected from the purchaser or user of the food and beverage by the person, firm, corporation, association, trust or estate (or other entity of whatever nature) selling such food and beverage. The taxpayer shall remit to the City on the fifteenth day of each month all collections of the tax for the preceding mo...
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