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14-54-1412. Designated entertainment districts — Definition.

Arkansas Code — all titles (historical 2020) · legal_authorities

14-54-1412. Designated entertainment districts — Definition.

14-54-1412. Designated entertainment districts — Definition. (a) As used in this section, “designated entertainment district” means a contiguous area located in a part of a city, a municipality, or an incorporated town that: (1) Is zoned for or customarily used for commercial purposes; and (2) Contains any number and any combination of restaurants, taprooms, taverns, entertainment establishments, hospitality establishments, music venues, theaters, bars, art galleries, art studios, tourist destinations, distilleries, dance clubs, cinemas, or concert halls. (b)(1) A city, a municipality, or an incorporated town collecting a gross receipts tax on prepared food or hotel and motel accommodations under §§ 26-75-602 — 26-75-613 and located in a county authorized to sell alcoholic beverages may by ordinance create a designated entertainment district. (2) A designated entertainment district may be permanent or temporary. (3)(A) A city, a municipality, or an incorporated town that creates a designated entertainment district under this section shall set by ordinance reasonable standards for the regulation of alcohol possession within the boundaries of the designated entertainment district. (B) An ordinance enacted under this subsection does not diminish the requirements of the Alcoholic Beverage Control Division of the Department of Finance and Administration concerning permits issued within the designated entertainment district. (4) A city, a municipality, or an incorporated town that creates a designated entertainment district under this section shall notify the division within ten (10) days of the issuance or removal of a permanent or temporary designation as a designated entertainment district.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-54-1412

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.

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Stable record: arkansas_code:legal_authorities:14-54-1412
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: f2f783898a3b922f827ae8eca0f4c749271f49deb7d2dedb03623d881ee76ddd

Source location: content.xml paragraph 15900

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Arkansas Code — all titles (historical 2020) · legal_authorities

26-75-602. Gross receipts taxes authorized.

26-75-602. Gross receipts taxes authorized. (a) Any city of the first class, city of the second class, or incorporated town by ordinance of the governing body thereof may levy a tax not to exceed three percent (3%) upon the gross receipts or gross proceeds identified in subsection (c) of this section. (b) Any city of the first class in which is located a city park of one thousand (1,000) acres or more in a like manner may levy an additional tax of one percent (1%) upon the gross receipts or gross proceeds identified in subsection (c) of this section. Revenues collected from this additional tax shall be used by the city parks and recreation department for the promotion and development of city parks and recreation areas. (c) The tax authorized in this subchapter shall be upon any one (1) or more of the following, as specified in the levying ordinance: (1) The gross receipts or gross proceeds from renting, leasing, or otherwise furnishing hotel, motel, house, cabin, bed and breakfast, campground, condominium, or other similar rental accommodations for sleeping, meeting, or party room facilities for profit in such city or town, but such accommodations shall not include the rental or lease of such accommodations for periods of thirty (30) days or more; (2) The portion of the gross receipts or gross proceeds received by restaurants, cafes, cafeterias, delicatessens, drive-in restaurants, carry-out restaurants, concession stands, convenience stores, grocery store-restaurants, or similar businesses as shall be defined in the levying ordinance from the sale of prepared food and beverages for on-premises or off-premises consumption, but such tax shall not apply to such gross receipts or gross proceeds of organizations qualified under 26 U.S.C. § 501(c)(3); and (3) The

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-602

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-75-602. This identifies an authority to review, not proof of applicability.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-75-613. Pledge of revenues.

26-75-613. Pledge of revenues. (a)(1) Any city of the first class levying the tax and creating the commission as permitted in this subchapter is authorized to pledge all or any part of the revenues from the tax levied pursuant to this subchapter to the payment of principal of and interest on bonds issued by the city under the authority of any other law in effect, for the purpose of providing all, or part of, the funds for the acquisition, construction, reconstruction, extension, equipment, improvement, maintenance, or operation of any facility including, without limitation, auditoriums and parking facilities, which will be operated as a part of, or operated or utilized in connection with, or in support of, a convention center project. (2) Any municipality that has levied a tax, known as the hotel and restaurant tax, as authorized in § 26-75-602(a), may pledge all or any part of the revenues derived from the hotel and restaurant tax to the payment of principal and interest on bonds issued by the municipality under the authority of §§ 14-170-201 — 14-170-214 or any subsequent law and called tourism revenue bonds, or to the extent necessary to match grant funds in an amount at least equal to the proceeds of the bonds to the payment of principal and interest on bonds issued by the municipality under the authority of §§ 14-186-101 and 14-186-301 — 14-186-312, or any subsequent law. (b)(1) The pledge of revenues derived from the hotel and restaurant tax shall be by the ordinance of the municipality authorizing the bonds, called the authorizing ordinance, and in the case of tourism revenue bonds shall be subject to the approval of the city advertising and promotion commission. (2) The authorizing ordinance shall specify the nature and extent of the pledge of revenues d

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-613

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-75-613. This identifies an authority to review, not proof of applicability.