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• CITY OF BATESVILLE ARKANSAS ORDINANCE NO. 201 b
AN ORDINANCE ESTABLISHING A SUPPLEMENTAL TAX
ON ALCOHOLIC BEVERAGES AND FOR OTHER PURPOSES.
WHEREAS, the business of manufacturing, transporting, storing, handling, receiving,
distributing, selling, serving, or dispensing any controlled beverage within the City of Batesville,
is a privilege, and for the exercise of such privilege there are hereby imposed the regulations,
requirements, restrictions, fees, and taxes as set forth in this ordinance; and
WHEREAS, Arkansas Code Annotated Section 3-9-214 authorizes a supplemental taxes
on licensed premises; and
WHEREAS, all premises legally serving alcoholic beverages in the City of Batesville are
licensed by the State through the Alcoholic Beverage Control Division.
NOW,THEREFORE be it ordained by the City Council of the City of Batesville,
Arkansas:
Section 1. Alcoholic beverage means all intoxicating liquors of any sort, including
beer and wine.
Section 2. That there is hereby imposed and levied a city supplemental tax of Five
percent(5%)upon the annual gross receipts which are derived from charges for the following
services:
a. For the preparation and serving of mixed drinks, and
b. For the cooling and serving of beer, light wine, and wine.
Section 3. The City of Batesville's supplemental beverage tax is in addition to the
state supplemental tax and shall be paid to the Batesville clerk, treasurer or their appropriate
designee. It shall be due monthly at the same time that the state supplemental tax is due, and
A
• shall be accompanied by one copy of the state supplemental tax return. If any permittee shall fail
to remit the supplemental tax within the time period that the state tax is due, a penalty of 10% of
the tax due shall be due and payable in addition to the tax.
EMERGENCY CLAUSE: Where as it is necessary to effect the public peace,health, safety and
welfare and the orderly administration of Batesville City Code,and whereas it is necessary that this
ordinance take immediate effect to avoid irreparable economic harm,an emergency is hereby declared to
exist and this Ordinance shall be effective from its passage.
PASSED AND APPROVED on this day of ( 2011.
PiAPPROVED:
RICK ELUMBA , AYOR
ATTEST: Ay\") 7y-�'
DENISE JOHNSTON, C RK