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2005-06-01
CITY-OF-BATESVILLE
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2005-06-01
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ORDINANCE NO. <br /> AN ORDINANCE ESTABLISHING A TWO PERCENT(20/.)TAX UPON THE GROSS PROCEEDS <br /> OF HOTEL AND MOTEL ACCOMMODATIONS: AND A ONE PERCENT(1%)TAX UPON THE <br /> GROSS PROCEEDS OF RESTAURANTS, CAFES, AND CAFETERIAS AND SIMILAR BUSINESS <br /> AS DEFINED, WITHIN THE CITY OF BATESVILLE,ARKANSAS,FOR ADVERTISING AND <br /> PROMOTION OF THE CITY AND ITS ENVIRONS, AND FOR OTHER PURPOSES. <br /> WHEREAS, the various states spend in excess of two hundred million dollars per year to promote and <br /> develop tourism and that this amount increases substantially each year;and <br /> WHEREAS, as part of the major economic development program being undertaken in Arkansas it is <br /> imperative that the State and its counties and municipalities have every opportunity to participate in the <br /> available tourism dollars;and <br /> WHEREAS, the hotel and restaurant tax authorized by Act 185 of 1965,as amended,has been levied <br /> by many municipalities in Arkansas and in some places has been pledged to revenue bonds,as authorized <br /> by Act No. 977 of 1975,as amended,and <br /> WHEREAS,the levy of such tax has been essential to the various tourism programs and projects of <br /> those municipalities,and such projects have and will continue to result in substantial inflow of tourism <br /> dollars,and the resulting economic benefits to residents of those municipalities and to the State as a whole; <br /> and <br /> WHEREAS, Act 626 of 1989,and Act 650 of 1989 have been adopted to permit the levy of an <br /> additional gross receipts tax upon gross receipts of hotels,motels and restaurants for the development of <br /> tourism and recreation projects; <br /> NOW,THEREFORE,BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF <br /> BATESVILLE, ARKANSAS: <br /> SECTION 1. There is hereby levied a tax of two percent(21/o)upon the gross receipts or gross <br /> proceeds from the renting,leasing or otherwise furnishing of hotel,motel,or short term condominium <br /> rental accommodations for sleeping,meeting or party room facilities for profit within the city, not to <br /> include the rental or lease of such accommodations for periods of thirty days or more,and one percent(10/6) <br /> of the gross receipts or gross proceeds received by restaurants,cafes, cafeterias, delicatessens,drive-in <br /> restaurants,carryout restaurants, concession stands,convenience stores,and grocery store restaurants, <br /> which tax shall not apply to gross receipts or gross proceeds of organizations qualified under <br />
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