§ 3.28.05. Collection of tax.

A.

From the effective date of this ordinance, the tax shall be paid by the taxpayer and shall be collected by the commission 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, as amended.

B.

Taxpayers shall collect the applicable tax levied by this ordinance from the purchaser or user of the food or accommodations. Taxpayers paying the tax shall report and remit the tax collected upon forms provided by the commission, and as directed by the commission, but in no event later than the 20th day of the month following collection of the previous months taxes.

C.

The rules, regulations, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, as amended, and the Arkansas Tax Procedure Act, as amended, shall, so far as practicable, be applicable with respect to the enforcement and collection of the tax levied pursuant to this ordinance. However, the administration and enforcement, and all actions, shall be by, and in the name of the commission through the proper commission officials or agents. The commission shall have the authority to sue and be sued in its name. The commission shall for the purposes of collecting the tax levied by this ordinance have all the power and authority stated in A.C.A. § 26-75-603 and as hereafter amended from time to time.

D.

This ordinance specifically authorizes the commission to pursue all remedies for tax collection and enforcement as identified in A.C.A. § 26-75-603(c)—(f) and specifically meets the requirements of subsection (f) as may be amended from time to time by the Arkansas General Assembly.

E.

It shall be unlawful for any person, business, or entity subject to the A&P tax to transact business within the city prior to the issuance and receipt of an A&P tax permit from the commission.

1.

A separate A&P tax permit must be obtained from the commission for each location whereat the person, business, or entity conducts a business which is subject to the A&P tax.

2.

An A&P tax permit shall have no stated term.

3.

Any person, business, or entity subject to the A&P tax transacting business in the city shall file with the commission an application for an A&P tax permit to conduct business, the form and contents of which application shall be as prescribed by the commission from time to time.

4.

The A&P tax permit shall not be assignable and shall be valid only for the person, business, or entity in whose name it is issued and for the location thereon designated. The A&P tax permit shall be at all times be conspicuously displayed at the location thereon designated. The A&P tax permit shall expire at the time of cessation of the business of the person, business, or entity designated thereon.

F.

The commission shall promulgate rules and regulations to fulfill the purposes of enforcement and collection of the tax levied herein as it deems necessary and as allowed by Arkansas Code as may be amended from time to time by the general assembly within sixty (60) days of formation of the commission. The grant of authority in this ordinance is to authorize the commission to exercise all rights and privileges in the collection and enforcement of the tax levied herein to the greatest extent permitted by state law.

(Ord. No. 2017-38, § 5, 12-19-2017)