§ 2.36.08. Special election for sales tax.

There is hereby called a special election to be held on July 11, 2006, at which election there shall be submitted to the electors of the city the question of the levy of the sales and use tax.

A.

The question of levying the sales and use tax shall be placed on the ballot for the election in substantially the following form:

FOR adoption of a 0.375% local sales and use tax within the city of Bryant, the net collections of which remaining after deduction of the administrative charges of the state of Arkansas, will be used for one or more of the following: a) to operate and maintain the Fire Department; b) to acquire apparatus and equipment for the Fire Department; c) to acquire, construct, improve, expand, equipment furnish Fire Department facilities and; d) to pay and secure the repayment of bonds issues by the city from time to time to finance Fire Department improvements ..... □

AGAINST adoption of a 0.375% local sales and use tax within the city of Bryant, the net collections of which remaining after deduction of the administrative charges of the state of Arkansas, will be used for one or more of the following: a) to operate and maintain the Fire Department; b) to acquire apparatus and equipment for the Fire Department; c) to acquire, construct, improve, expand, equipment furnish Fire Department facilities and; d) to pay and secure the repayment of bonds issues by the city from time to time to finance Fire Department ..... □

B.

If the tax is approved, the net collections of the tax after deduction of the administrative charges of the state will be used by the city solely for the purposes set forth above.

C.

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 and only qualified voters of the city shall have the right to vote at the election.

D.

The results of the election shall be proclaimed by the mayor, and such proclamation shall be published one time in a newspaper having a general circulation in the city, which proclamation shall advise that the results as proclaimed shall be conclusive unless attacked in the courts within thirty (30) days after the date of publication.

E.

A copy of the ordinance from which this section is derived shall be given to the county board of election commissioners so that the necessary election officials and supplies may be provided. A certified copy of the ordinance from which this section is derived and the tax ordinance shall also be provided to the commissioner of revenues of the state as soon as practical.

F.

The mayor and city clerk, for and on behalf of the city, 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, and to perform all acts of whatever nature necessary to carry out the authority conferred by this chapter.

G.

In the event the state legislature shall define "single transaction," the state legislature's definition shall replace the definition hereinafter set forth. "Single transaction" is defined according to the nature of the goods purchased as follows:

1.

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, or 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 local sales tax.

2.

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 in 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.

3.

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.

4.

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.

5.

For groceries, drug items, dry goods and other tangible personal property and/or 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.

( Ord. No. 2006-19, §§ 1—7 )