(A) Columbia County does hereby establish a rebate procedure for the collection of tax by vendors within Columbia County in excess of the first $2,500 of sales price for single transactions for single-family residential structures as defined by Article 6(d) of Ordinance 98-12.
(B) The designations and requirements concerning this rebate procedure are as follows:
(1) The Columbia County Treasurer or the Columbia County Treasurer’s designee is to process the necessary paperwork and forms applicable to said rebate.
(2) Columbia County does hereby designate the forms package to be used by any applicant for supporting the claim for any rebate of the tax. A copy of the procedure guide and claim form are in the office of the Columbia County Treasurer and are made a part hereof as though set out word for word.
(3) All claims for a rebate shall be filed withing six months of the completion of the new single- family residential structure. Invoice dates cannot exceed 18 months prior to date of completion.
(4) Only original, completed Columbia County designated forms as set forth in division (2) herein will be accepted. Other forms or copies of other forms will not be accepted.
(5) The Columbia County Treasurer of the Columbia County Treasurer’s designee will make the determination of what will be allowed or disallowed for rebate purposes.
(6) The amount of any approved rebate claim shall be payable from the General Fund of Columbia County. The County Clerk shall file a return certificate with the State Treasurer requesting a refund from the tax, and such refund shall be deposited into the General Fund of the County.
(7) The following documents, in addition to the prescribed forms, are required:
(a) A copy of the Building Permit for the new single-family residential structure.
(b) A copy of each invoice evidencing the payment of the tax on the new single-family residential structure’s components for which a rebate is sought along with a copy of the check or cash receipt evidencing payment of said invoice.
(8) All materials presented to the County Treasurer are subject to review and inspection under the Arkansas Freedom of information Act.
(9) The applicant must complete an affidavit stating that the tax was, in fact, paid to the respective vendors as evidenced by the invoices presented in support thereof; that no rebate has been received for the new single-family residential structure on which the rebate claim is filed; that all the items contained in the support documents were, in fact, used in the construction of the new single-family residential structure for which the rebate claim is filed.
(10) Any rebate claim submitted shall contain the claimant’s name, mailing address, phone number, address of the new single-family residential structure for which the claim is submitted, and building permit number, if applicable.
(11) Any denial of a claim submitted herein shall be made by the County Treasurer to the claimant, in writing, to the claimant’s address as listed on the forms setting forth the reason for the denial. This shall be completed within 30 days of the date of the filing the Rebate Claim Request.
(Ord. 2002.15, passed 8-12-2002)
Cross-reference:
Definition of single transaction, see § 35.01