(A) General purpose. It is the purpose of the sales tax levied in this subchapter to provide revenues for the support of the functions of the municipal government of the town.
(B) Street improvement; capital outlay. The town shall use 0.5% of the proceeds exclusively as follows:
(1) Twenty-five percent of the proceeds is to be used for street improvement; and
(2) Twenty-five percent of the proceeds is to be used for capital outlay in the following departments of the town:
(a) General government;
(b) Streets;
(c) Police Department;
(d) Water;
(e) Sewer;
(f) Parks;
(g) Sanitation;
(h) Library;
(i) Fire Department;
(j) Planning and zoning;
(k) Swimming pool; and
(l) Cemetery.
(C) Ambulance and medical services; swimming pool. The town shall use a further 1% of the proceeds exclusively, except as otherwise stated herein, as follows:
(1) A part, being 0.75%, of the proceeds of the sales tax shall be used to operate and maintain the town’s ambulance and emergency medical services; or, to enter into a contract with a qualified vendor to perform ambulance and medical services. Provided, that if there is more than $100,000 in the ambulance and emergency medical services account, the Board of Trustees may redirect the funds that are over $100,000 to other emergency services of the town for capital outlay; and
(2) Another part, being 0.25%, of the proceeds of the tax shall be used to fund the construction and equipping of a new municipal swimming pool and infrastructure related thereto in the town and/or for the payment of debt service in connection with obligations issued by the town and any public trust having the town as beneficiary thereof to finance or refinance the referenced expenditures and related costs.
(D) This division (D) shall be known and may be cited as the “Town of Hennessey Sales Tax Ordinance of 2018”.
(1) Tax imposed. There is hereby imposed an excise tax of 0.5% (in addition to any and all other excise taxes now in force) to be levied upon the gross proceeds or gross receipts derived from all sales taxable under the State Sales Tax Code.
(2) Purpose of revenues. It is hereby declared to be the purpose of this division (D) to provide revenues to be used to fund the construction and equipping of a new municipal swimming pool and infrastructure related thereto in the town, and/or for the payment of debt service in connection with obligations issued by the town and any public trust having the town as beneficiary thereof to finance or refinance the referenced expenditures and related costs.
(3) Effective date; termination date. The provisions of this division (D) and the collection of the excise tax referenced herein shall become effective on and after January 1, 2019, subject to approval by a majority of the qualified electors of the town voting on the same in the manner prescribed by law. The excise tax referenced herein shall be levied for a period of 15 years, and shall terminate on the earlier of the retirement of any indebtedness issued in connection with the construction of the municipal swimming pool or December 31, 2034.
(4) No repeal of tax. This division (D) and the excise tax levied pursuant hereto shall not be repealed by the Board of Trustees of the town or by referendum of the registered qualified voters of the town in the event the proceeds of the referenced excise tax are being used or have been pledged by the town or any public trust having the town as beneficiary for the purpose of paying debt service on obligations issued by the town or any public trust having the town as beneficiary.
(5) Subsisting state permits. All valid and subsisting permits to do business issued by the State Tax Commission pursuant to the State Sales Tax Code are, for the purposes of this division, hereby ratified, confirmed and adopted in lieu of any requirement for an additional the town permit for the same purpose.
(6) Payment of tax. The tax herein levied shall be paid to the Tax Collector at the time and in the manner and form prescribed for payment of the state sales tax under the State Tax Law.
(7) This tax in addition to taxes currently levied; administrative procedures. The tax levied hereby is in addition to any and all other excise taxes levied or assessed by the town pursuant to existing ordinances (the “prior ordinances”); provided, however, that those provisions of said prior ordinances relating to Definitions; Tax Collector Defined; Classification of Taxpayers; Subsisting State Permits; the portion of Tax Rate-Sales Subject to Tax, pertaining to Sales Subject to Tax (not rate of Tax); the provisions of said Prior Ordinances regarding Exemptions; the provisions of said Prior Ordinances regarding Tax Due When-Returns-Records; the portion of said Prior Ordinances regarding Tax Constitutes Debt; Vendor’s Duty to Collect Tax; Returns and Remittances--Discounts; Interest and Penalties-Delinquency; Waiver of Interest and Penalties; Erroneous Payments-Claim for Refund; Fraudulent Returns; and Records Confidential shall apply to the excise tax levied and assessed by this division (D). For purposes of this division (D), references in prior ordinances, to specific provisions of the State Statutes shall be deemed to be references to said statutory provisions, as amended.
(8) Amendments. The people of the town, by their approval of this division (D) at the election hereinabove provided for, hereby authorize the town by ordinance duly enacted to make such administrative and technical changes or additions in the method and manner of administration and enforcing this division (D) as may be necessary or proper for efficiency and fairness or in order to make the same consistent with the State Sales Tax Code, as amended, except that the rate of the tax herein provided for shall not be changed without approval of the qualified electors of the town as provided by law.
(9) Provisions cumulative. The provisions hereof shall be cumulative and in addition to any and all other taxing provisions of town ordinances.
(Prior Code, § 2-2A-5) (Ord. 309, passed 9-16-2003; Ord. 342, passed 8-9-2012; Ord. 370, passed 5-29-2018; Ord. 371, passed 5-29-2018)