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ORDINANCE NO. 0 17 - 01-0 a AN ORDINANCE TO PROVIDE FOR THE ENFORCEMENT AND COLLECTION OF TAXES LEVIED BY THE CITY OF BATESVILLE,ARKANSAS UPON THE GROSS RECEIPTS OR GROSS PROCEEDS DERIVED FROM RENTING, LEASING,OR OTHERWISE FURNISHING HOTEL,MOTEL, OR SHORT TERM CONDOMINIUM RENTAL ACCOMMODATIONS FOR SLEEPING,MEETING, OR PARTY ROOM FACILITIES. WHEREAS,pursuant to Arkansas Code Annotated § 26-75-601 et seq., the City of Batesville (the "City")has adopted ordinances levying taxes upon the gross receipts from the renting, leasing, or otherwise furnishing of hotel, motel, or short term rental accommodations for sleeping, meeting, or parry room for profit in the City and similar businesses as defined by the levying ordinance, and WHEREAS,the City desires to establish procedures for the collection and enforcement of said taxes that have been levied and administered by the City with the adoption of the Batesville A&P Tax pursuant to Arkansas Code Annotated § 26-75-601 et seq. SECTION 1: Title and purpose. a) This ordinance shall be known and may be cited as the City of Batesville A & P Gross Receipts Tax Collection and Enforcement Ordinance. b) The purpose of this ordinance is to provide the procedures for the enforcement and collection of the taxes levied and administered by the city with the adoption of the Batesville A&P Tax pursuant to Arkansas Code Annotated § 26-75-601 et seq. SECTION 2: Applications of ordinances. The provisions of this ordinance shall be cumulative to the Arkansas Gross Receipts Acts of 1941, A.C.A. § 26-52-101 et seq. and the Arkansas Tax Procedure Act, A.C.A. § 26-18-101 et seq., the provisions of which so far as is practicable, shall be deemed incorporated herein as applicable with respect to the enforcement and collection of the A&P tax. SECTION 3: Definitions. The following word, and phrases, except where the context clearly indicates the application of different meaning, when used in this ordinance shall have the following meanings: a) A&P tax means the gross receipts tax levied by the city pursuant to Arkansas Code Annotated § 26-75-601 et seq. b) Assessment means a tax is assessed when it is recorded as the liability of a taxpayer on the Commission's records. The assessment becomes a first assessment following the decision of the Commission or a hearing officer, if the assessment is protested.