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Ordinance 2005-07

ORDINANCE NO. 2005-07
AN ORDINANCE CALLING A SPECIAL ELECTION IN THE CITY OF
JOHNSON, ARKANSAS, ON THE QUESTION OF LEVYING A ONE PERCENT
(1%) SALES AND USE TAX WITHIN THE CITY OF JOHNSON, ARKANSAS;
DEFINING THE TERM "SINGLE TRANSACTION"; PRESCRIBING OTHER
MATTERS PERTAINING THERETO; AND DECLARING AN EMERGENCY.
WHEREAS, the City Council of the City of Johnson, Arkansas, (the "City"), has passed on the
10th day of May, 2005, Ordinance No.^2?^-^? providing for the levy of a one percent (1%) sales
and use tax within the City (the "Sales and Use Tax"); and,
WHEREAS, the Sales and Use Tax shall be levied and collected only on the first $2,500.00
for each single transaction; and,
WHEREAS, the purpose of this Ordinance is to call a special election on the question of the
levy of the Sales and Use Tax; and to define the term "single transaction".
NOW THEREFORE, BE IT ORDAINED by the City Council of the City of Johnson, Arkansas:
SECTION 1: That there be, and there is hereby called, a special election to be held on July
12, 2005, at which election there shall be submitted to the electors of the City the question of the
levy of the Sales and Use Tax.
SECTION 2: That the question of levying the Sales and Use Tax shall be placed on the
ballot for the election in substantially the following form:
Vote on measure by placing an "X" in the square opposite the measure either for or against:
FOR adoption of a one percent (1%) local sales and use tax within the City of
Johnson, Arkansas :.D
AGAINST adoption of a one percent (1%) local sales and use tax within the City of
Johnson, Arkansas D
SECTIONS: That the election shall be held and conducted and the vote canvassed and the
results declared under the law and in the manner now provided for municipal elections unless
otherwise provided in Tittle 26, Chapter 75, Subchapter 3 of the Arkansas Code of 1987 Annotated
(the "Authorizing Legislation") and only qualified voters of the City shall have the right to vote at ;
the election.
Doc.ID: .008475010003 TVDe: REL. .
Recorded: 05/12/2GO5 at 02:14:28 PM
Municipal/raj 1 PtnoK Tax Special Election Ordinance ' F69 Afflt : $14.00 P&QB 1 Of 3
Washinaton County. AR
Bette Stamos Circuit Clerk
File2005-00020344
SECTION 4: That the results of the election shall be proclaimed by the Mayor, and his
Proclamation shall be published one time in a newspaper published in the City and having a general
circulation therein, which Proclamation shall advise that the results as proclaimed shall be conclusive
unless attacked in the courts within thirty days after the date of publication.
SECTIONS: That a copy of this Ordinance shall be given to the Washington County Board
of Election Commissioners so that the necessary election officials and supplies may be provided.
A certified copy of this Ordinance shall also be provided to the Commissioner of Revenues of the
State of Arkansas as soon as practical.
SECTION 6: That the Mayor and City Recorder/Treasurer, for and on behalf of the City,
be, and they are hereby authorized and directed to do any and all things necessary to call and hold
the special election as herein provided and, if the levy of the Sales and Use Tax is approved by the
electors, to cause the Sales and Use Tax to be collected in accordance with the Authorizing
Legislation, and to perform all acts of whatever nature necessary to carry out the authority conferred
by this Ordinance.
SECTION?: "Single transaction" is defined according to the nature of the goods purchased
as follows:
A. When two or more devices in which, upon which or by which any person or property
is, or may be, transported or drawn, including but not limited to, on-road vehicles,
whether required to be licensed or not, off-road vehicles, farm vehicles, airplanes,
water vessels, motor vehicles or non-motorized vehicles and mobile homes, are sold
to a person by a seller, each individual unit, whether part of a "fleet" sale or not, shall
be treated as a single transaction for the purpose of the Sales and Use Tax.
B. The charges for utility services, which are subject to the Sales and Use Tax, and
which are furnished on a continuous service basis, whether such services are paid
daily, weekly, monthly or annually, for the purposes of the Sales and Use Tax, shall
be computed hi daily increments, and each such daily charge increment shall be
considered to be a single transaction for the purposes of the Sales and Use Tax.
C. For sales of building materials and supplies to contractors, builders or other persons,
a single transaction, for the purposes of the Sales and Use Tax, shall be deemed to
be any single sale which is reflected on a single invoice, receipt or statement, on
which an aggregate sales (or use) tax figure has been reported and remitted to the
State of Arkansas.
D. When two or more items of major household appliances, commercial appliances,
major equipment and machinery are sold, each individual unit shall be treated as a
single transaction for the purposes of the Sales and Use Tax.
E. For groceries, drug items, dry goods and other tangible personal property and/or
QJ 1 Pcrccnl Tax Special Election Ordinance
services not otherwise expressly covered in this Section, a single transaction shall be
deemed to be any single sale which is reflected on a single invoice, receipt or
statement, on which an aggregate sales tax figure has been reported and remitted to
the State of Arkansas.
SECTIONS: That all ordinances and parts thereof in conflict herewith are hereby repealed
to the extent of such conflict.
SECTION 9: It is hereby ascertained and declared that there is a great need to establish a
stable source of revenue to finance vital municipal services in order to promote and protect the
health, safety and welfare of the City and its inhabitants. It is, therefore, declared that an emergency
exists and this Ordinance being necessary for the immediate preservation of public peace, health and
safety shall be in force and take effect immediately from and after its passage.
Passed and approved this 10th day of May, 2005.
RICHARD LONG:Mayor
Jennifer Allen: Recorder/Treasurer