Tax Collector Forms

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2.60.23 Gross receipts tax

Definitions

Gross receipts tax means a tax of three percent (3%) upon the gross receipts or gross proceeds from the renting, leasing or otherwise furnishing of motel or hotel accommodations, and upon the gross receipts or proceeds of restaurants, cafes and cafeterias. (Ord. No. 2060, Sec. 4, 7-23-2007.)

Hotel or motel accommodations means any sleeping accommodations rented or leased for a period of less than 30 days, including, but not limited to, hotels, motels, bed & breakfast inns, tourist lodgings, condominiums, and camping or RV sites. (Ord. No. 2060, Sec. 5, 7-23- 2007.)

Restaurant, café means any establishment which shall offer any type of prepared foods for sale, and shall include the gross receipts upon all sales of prepared foods and upon all sales of any type of beverages sold on or from the premises, regardless of whether such prepared foods and/or any type of beverages sold on or from the premises are intended for consumption on or off the premises. (Ord. No. 1983, Sec. 2, 12-13-04)

2.60.24 Gross receipts tax levied

A tax in the sum of three percent (3%) is levied on the gross receipts or gross proceeds from renting, leasing, or otherwise furnishing hotel, motel, or short-term condominium rental accommodations for sleeping as defined in 2.60.23, but such accommodations shall not include the rental or lease of such accommodations for periods of thirty (30) days or more; and a tax in the sum of three percent (3%) is levied on the portion of the gross receipts or gross proceeds received by restaurants, cafes, and cafeterias, as defined in 2.60.23, but such tax shall not apply to such gross receipts or gross proceeds of organizations qualified under Section 501(c)(3) of the Federal Internal Revenue Code. (Ord. No. 2060, Sec. 6, 7-23-2007.)

Taxable business

The Advertising and Promotion Commission shall prepare and maintain a current list of the business establishments in the city subject to the gross receipts tax.

Collection of tax

The tax levied in this section shall be paid by the persons, firms, and corporations liable therefore, and shall be collected by the Advertising and Promotion Commission of the levying city or by a designated agent of the Commission in the same manner and at the same time as the tax levied by the Arkansas Gross Receipts Act of 1941, 26-52-101, et seq. The person paying the tax shall report and remit it upon forms provided by the Commission, and as directed by the Commission. The rules, regulations, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, 26-52-101 et seq. and the Arkansas Tax Procedure Act, 26-18-101, et seq. shall, so far as practicable, be applicable with respect to the practicable, be applicable with respect to the enforcement and collection of the tax levied pursuant to the authority of this subchapter. However, the administration and enforcement, and all actions, shall be by and in the name of the Commission through the proper officials of the Commission or its agents and pursuant to Chapter 2.56 of the Municipal Code. (Ord. No. 2060, Sec. 6, 7-23-2007.)