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AN ORDINANCE LEVYING A TAX UPON THE GROSS RECEIPTS OF PREPARED FOODS BY ESTABLISHMENTS IN THE CITY OF JONESBORO; PRESCRIBING THE PROCEDURE FOR 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; and
WHEREAS, the development of such resources would result in many economic and other benefits to the city and its inhabitants and visitors; and
WHEREAS, the Advertising and Promotions Commission has unanimously requested that the City Council adopt a two percent (2%) tax on the gross receipts from the sale of prepared foods in the City of Jonesboro to further these goals.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JONESBORO, ARKANSAS:
SECTION 1: The following language is added to the Jonesboro Code of Ordinances as Chapter 62 - Taxation - Article II - Division I - GROSS RECEIPT TAX - Prepared Foods:
1. DEFINITIONS
(a) Gross Receipt Tax: A tax of two percent (2%) 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.
(b) Establishment: All restaurants, cafes, cafeterias, delicatessens, drive-in restaurants, carry-out restaurants, food trucks, catering, markets, convenience stores, and other similar establishments who offer for sale to the general public food or beverages prepared at the establishment.
(c) Gross Revenues: Gross Revenues are those revenues derived solely from the sale of prepared foods or drinks to the public.
(d) Prepared food...
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