Arkansas-side Board of Directors will meet about tax collection
Tax collection is in the spotlight for Monday’s meeting of the Texarkana, Ark., Board of Directors.
The board will vote on an ordinance establishing a collection process for delinquent hotel and restaurant taxes.
Sponsored by Ward 1 Director Linda Teeters, the ordinance spells out the city’s recourse when business owners do not pay the 3 percent hotel tax or 2 percent restaurant tax administered by the Advertising and Promotion Commission.
Should the measure pass, a Notice of Proposed Assessment would be served on any taxpayer whose tax was not paid by the first day of the month after the due date.
The taxpayer would have 30 days after receipt of the notice to request a hearing. The hearing would be conducted by the A&P Commission, and the commission would determine whether to sustain the proposed assessment, modify the proposed assessment and/or issue a final assessment.
The taxpayer would have 30 days from the date of service of a final assessment and demand for payment to appeal to the Miller County Circuit Court.
If the taxpayer failed to reach a remedy with the commission or the Circuit Court, the commission would file a Certificate of Indebtedness with the circuit clerk. At that time, the commission could seek any lawful measures to collect the debt.
The board will also vote on awarding a construction contract for the replacement of Rocky Creek Bridge. Hart Construction of Hooks, Texas, submitted the winning bid for the job, which will cost more than $65,700.
The agenda includes a citizen communication time during which members of the public may address the board on any topic for up to five minutes each.
The meeting is scheduled for 6 p.m. Monday at City Hall, 216 Walnut St.