08/09/2011 Ordinances 9315ORDINANCE NO. 9315
An Ordinance to amend Grand Island City Code, Article VII, the Food Services,
Drinking Places, and Restaurant Tax; to repeal any ordinance or parts of ordinances in conflict
herewith; and to provide for publication and the effective date of this ordnance.
WHEREAS, the City of Grand Island finds it necessary to amend Grand Island City Code
§23 -65 to further clarify and delineate the intent and purpose of Article VII, the Food Services,
Drinking Places, and Restaurant Tax, with regard to the use of revenue derived from said tax,
BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF GRAND
ISLAND, NEBRASKA:
I. That Grand Island City Code §23 -65 be amended to read as follows:
§23 -65 Intent and Purpose of Article
(A) The City Council determines and declares that persons engaging in, carrying on, or
pursuing any food services, drinking places business, or restaurant are directly or indirectly
benefited from tourism, that places unique demands on the City's resources, but which is an
activity that should be promoted and encouraged. Further, people who patronize a business for
food and drinking places purposes within the City and the areas within the corporate limits of the
same are exercising a privilege and generating revenue subject to taxation.
(B) Pursuant to the authority of Nebraska Revised Statute R.R.S. 1943, Section 16 -205, the
City Council finds, determines and declares that it is appropriate that a tax be imposed on all
food services, drinking places businesses, and restaurants as herein defined for the purpose of
raising revenues. The foregoing determination is made with due consideration of business in the
City and the relation of business to the municipal welfare, together with relation thereof, to
expenditures required by the City, and with consideration of just, proper and equitable
distribution of the tax burdens within the City and other properly associated matters.
(C) That revenue derived from Grand Island City Code, Article VII - the Food Services,
Drinking Places, and Restaurant Tax shall be designated for use in the following order:
(i) To make the City's required debt payments on the fieldhouse and the Recreational
Field development as required by Grand Island City Code §23 -79(A) and (B). If any surplus
remains after meeting these obligations then that surplus shall be designated;
Approved as to Form a
August 10, 2011 0 City ttorney
ORDINANCE NO. 9315 (Cont.)
(ii) To make the City's quarterly payments to the Nebraska State Fair Support and
Improvement Fund as required by Neb Rev. Stat. § §2- 108 -110. If any surplus remains after
meeting the obligations as stated in Grand Island City Code §23- 65(C)(i) and (ii) then that
surplus shall be designated;
(iii) To make any additional voluntary payments on the City's debt as the Council shall
so designate.
II. Any ordinances or parts of ordinances in conflict are hereby repealed.
III. The Sunset Provision for the Food Services, Drinking Places, and Restaurant Tax as codified
in Grand Island City Code §23 -79 is not affected by this Ordinance and remains in full force
and effect.
IV. This ordinance shall be in full force and will take effect from and after its passage and
publication on October 1, 2011.
Enacted: August 11, 2011.
ATTEST:
n4,, Dc c rid
RaNae Edwards, City Clerk
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