The taxes so levied shall be paid by the persons, firms and corporations liable therefor and shall be collected by the White Hall Advertising and Promotion Commission or by a designated agent of said Commission in the same manner and at the same time as the tax levied by the Arkansas Gross Receipts Act of 1941, A.C. §§ 26-52-101 et seq. The person paying the tax shall report and remit it upon the forms provided by the Commission. The rules, regulations, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, A.C. §§ 26-52-101 et seq., shall so far as practicable be applicable with respect to the enforcement and collection of the taxes levied herein. 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.
(Ord. 253, passed 5-19-97; Am. Ord. 498, passed 2-21-17)
2017 S-22