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0 <br /> builders or other persons,a single transacti,.n,for the purposes of the Sales and Use Tax,shall be deemed to be any single sale <br /> which is reflected on a single invoice,receipt or statement,on which an aggregate sales(or use)tax figure has been reported <br /> and remitted to the State of Arkansas; D. When two or more items of major household appliances,commercial appliances, <br /> major equipment and machinery are sold,each individual unit shall be treated as a single transaction for the purposes of the <br /> Sales and Use Tax; E. For groceries,drug items,dry goods and other tangible personal property and/or services not otherwise <br /> expressly covered in this Section,a single transaction shall be deemed to be any single sale which is reflected on a single <br /> invoice,receipt or statement,on which an aggregate sales tax figure has been reported and remitted to the State of Arkansas). <br /> This levy is to be collected for no more than ten years and shall be collected,reported,and paid in the same manner and at the <br /> same time as is prescribed by law for the collection,reporting and payment of all other Arkansas gross receipts taxes and is to <br /> be collected for only such time as is needed to finance the land cost,the construction and equipment costs,one year of facilities <br /> operations and maintenance cost,and the cost of funding a fifteen percent of total construction and fixed equipment cost <br /> perpetual maintenance endowment for the outdoor and the indoor/outdoor recreation facilities which are described in the <br /> published and presented campaign literature and graphics.The Batesville Recreation Facilities Board will administer the funds <br /> for this project. Costs for maintenance,operations,and insurance shall be funded by the following means:grants from <br /> governmental entities,individuals, foundations and businesses;from fundraising efforts and donations,from event revenues, <br /> from rent and services,from individual,family,and program user fees. <br /> (f).The Batesville Recreation Facilities Board shall receive and administer the funds from this levy,THE BATESVILLE <br /> RECREATION FACILITIES TEMPORARY ONE HALF PERCENT(1/2%) MUNICIPAL SALES AND the board's powers <br /> shall be limited to the following: <br /> (f) 1.That the Batesville Recreation Facilities Board operates with the authority granted and responsibility demanded of <br /> public facilities board by Act t42 of 1975 of the Acts of Arkansas; <br /> 2. That the Board accomplish the final design,the land procurement,and the construction of the facilities,and with the <br /> collected tax revenues,fund the purchase of Luster Island,fund construction costs,and facility equipment costs,fund one year <br /> of maintenance and operations costs,and that it establish a perpetual maintenance endowment fund equaling fifteen percent of <br /> the facilities buildings and fixed equipment costs to be used for perpetual maintenance or replacement of fixed equipment and <br /> (W buildings; <br /> 3. That a director with educational qualifications and experience as a recreation program and facilities manager,will, <br /> with the help of a qualified staff and volunteers from the community,operate the facilities,and that the Board with the help of <br /> the staff and volunteers,act to shorten the time of tax collection by securing grants,and contributions from individuals, <br /> businesses,public foundations,and governmental entities; <br /> 4. That the Board derive maintenance and operations expenses from funds appropriated by Independence County and the <br /> City of Batesville,by securing sponsorships from individuals and businesses,by obtaining grants from foundations and <br /> governmental entities,by sponsoring community fundraising efforts,from memberships,from event and feature use revenues, <br /> and from individual,family,and program user fees; <br /> 5. That the Board build an outdoor facility on Luster island which includes the features designed for ICYAA recreation <br /> programs in baseball,softball,and soccer,which is a desirable venue for attracting economy boosting and revenue producing <br /> district,regional,state,and invitational tournaments,which supports community enjoyment of outdoor activities including,but <br /> not limited to picnicking,walking,running,cycling,all forms of skating,horticulture,fishing,and outdoor games,and which <br /> has other features including,but not limited to,paved parking,shelters,fishing docks,restrooms,concessions,perimeter <br /> fencing,a five kilometer running track,and playground equipment; <br /> 6. That flood damage control measures designed by Fisher and Arnold,a Memphis based architectural-engineering firm <br /> be implemented so the site's occasional flooding will pose only minor and temporary inconveniences,that the Board construct, <br /> equip,and operate an RV Park adjacent to the complex,that the personnel operating it be also charged to provide 24/7 video <br /> and personal security for the outdoor facility;and also that the Board agree to operate the North Recreation Complex when the <br /> new outdoor facility is operational if the American Legion program,the adult softball program,and the city so desire; <br /> 7. That the Board build and operate an indoor/outdoor facility(community center)which features an eight lane,twenty- <br /> five meter swimming pool which supports lap swimming,family recreational swimming,youth recreational swimming,and the <br /> ICYAA Swim Program practice and meets,a heated zero entry pool or pool wing designed for adult water aerobics, <br /> rehabilitative aqua therapy and swim lessons,a kiddy pool,and an outdoor water spray park which in combination with the <br /> indoor features will adequately replace our city pools; <br />