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(2) Authorized collecting procedure. The person collecting the tax <br /> shall pay and report said tax on forms provided by the commission and as <br /> directed by the commission. The rules, regulations, forms of notice, <br /> assessment procedures, and the enforcement and collection of the tax under <br /> the Arkansas Gross Receipts Act, shall, so far as is practicable, be applicable <br /> with respect to the enforcement and collection of the tax described herein. <br /> However, the administration and enforcement and all actions shall be by and <br /> in the name of the commission through the proper commission officials or <br /> agents. <br /> (3) Collectors; report forms. The person furnishing such <br /> accommodations shall collect the tax levied by this article from the purchaser <br /> or user of accommodations. Such person shall pay to the city on the twentieth <br /> day of each month all collections of the tax for the preceding month, <br /> accompanied by reports on forms to be prescribed by the commission. <br /> (c) (1) Uses of tax revenue. All funds credited to the city advertising and <br /> promotion fund pursuant to this ordinance shall be used for advertising and <br /> promoting the city and its environs or for the construction, reconstruction, <br /> extension, equipment, improvement, maintenance, repair, and operation of a <br /> convention center, or for any other use as authorized by state law, in the <br /> manner as shall be determined by the city advertising and promotion <br /> commission. <br /> (2) Commission determines use. The commission is the body that <br /> determines the use off the city advertising and promotion fund. Pursuant to <br /> this section, if the commission determines that funding of the arts is necessary <br /> for or supporting of its City's advertising and promotion endeavors, it can use <br /> its funds and/or funds derived from the hotel tax. (A.C.A)§26-75-606 (a)(2)). <br /> (3) Taxes Credited to Fund. All local taxes levied as authorized by this <br /> ordinance shall be credited to the city advertising and promotion fund and <br /> shall be used for the purposes prescribed by state law and this ordinance. <br /> (A) Prohibited use of taxes. Such taxes shall not be used: <br /> 1. for general capital improvements within the city; <br /> 2. for the costs associated with the general operations of the <br /> city; <br /> 3. for general subsidy of any civic groups or the chamber of <br /> commerce. <br />