PD 2000 for 2017 1
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FINANCIAL IMPACT STATEMENT PLEASE ANSWER ALL QUESTIONS COMPLETELY DEPARTMENT Arkansas Department of Parks and Tourism DIVISION State Parks PERSON COMPLETING THIS STATEMENT LaJeana Carroll TELEPHONE NO. 682.7743 FAX NO. 682.1364 EMAIL: [email protected] To comply with Act 1104 of 1995, please complete the following Financial Impact Statement and file two copies with the questionnaire and proposed rules. SHORT TITLE OF THIS RULE _________________________________________________________________________________ 1. Does this proposed, amended, or repealed rule have a financial impact? Yes __X________ No ___________ 2. Does this proposed, amended, or repealed rule affect small businesses? Yes __________ No ___X________ If yes, please attach a copy of the economic impact statement required to be filed with the Arkansas Economic Development Commission under Arkansas Code § 25-15-301 et seq. 3. If you believe that the development of a financial impact statement is so speculative as to be cost prohibited, please explain. NA 4. If the purpose of this rule is to implement a federal rule or regulation, please give the incremental cost for implementing the rule. Please indicate if the cost provided is the cost of the program. Current Fiscal Year Next Fiscal Year General Revenue_________________ General Revenue________________ Federal Funds___________________ Federal Funds___________________ Cash Funds_____________________ Cash Funds_____________________ Special Revenue_________________ Special Revenue_________________ Other (Identify)__________________ Other (Identify)__________________ Total_________NA_________________ Total__________NA________________ 5. What is the total estimated cost by fiscal year to any party subject to the proposed, amended, or repealed rule? Identify the party subject to the proposed rule and explain how they are affected. Current Fiscal Year Next Fiscal Year $__________________ $_________________ See Attachment 1 6. What is the total estimated cost by fiscal year to the agency to implement this rule? Is this the cost of the program or grant? Please explain. Current Fiscal Year Next Fiscal Year $ No significant change $ No significant change ____________________________________________________________________ ____________________________________________________________________ _____________________________________________________ Attachment 1 Financial Impact Calendar Year 2017 Arkansas State Parks Dollar Increase CY 2017 Fees over CY 2016 Fees Lodging $72,221.00 Camping $12,486.00 Meeting Rooms and Pavilions $5,280.00 Marina Slip Rental and Boat Rental $13,489.00 Interpretive Tours $250.00 Golf $0.00 Museum $0.00 Miscellaneous Rental Equipment $64,263.61 Swimming $4,458.00 Entrance Fees $178,132.00 Total $350,579.61 ARKANSAS DEPARTMENT OF PARKS AND TOURISM DIVISION OF STATE PARKS DECEMBER 13, 2016 PARK DIRECTIVE 2000 CALENDAR YEAR 2017 FEES AND RATES Fees and rates are reviewed each year and are approved for the next calendar year by the State Parks, Recreation, and Travel Commission, and the Legislative Subcommittee on Administrative Rules and Regulations, as required. All Park Superintendents will provide Regional Supervisors with recommendations and requests. All recommendations and requests will include a comparative list of fees and/or rates from similar local facilities and must be fully substantiated. In addition, requests for concession operated facilities will be submitted, to include justification by each concessionaire. Regional Supervisors should receive all information in sufficient time to prepare for the scheduled review of fees and rates each year. I. TAXES All taxable facilities, services and special events will have applicable state and local taxes added to or included in the fee at the time of use/sale. The gross receipts or gross proceeds derived from sales of tangible personal property or services to churches or charitable organizations are not exempt from the tax unless the items are purchased for resale by the church or charitable organization. A. EXEMPTIONS Certain specified organizations or groups have been exempted from taxes when taxable services or tangible personal property is purchased. Sellers of tangible personal property or taxable services need not collect the tax upon the gross receipts or gross proceeds derived from the sales of tangible property or services to the following organizations: 1. The Boys' Clubs of America or any local council or organization thereof; 2. The Girls' Clubs of America or any local council or organization thereof; 3. The Poet's Roundtable of Arkansas; 4. The Boy Scouts of America or any of the Scout Councils located in Arkansas; Effective until superseded PD 2000 for 2017 1 5. The Girl Scouts of America or any of the Scout Councils located in Arkansas; 6. U. S. Governmental agencies; 7. 4-H Clubs and FFA Clubs located in Arkansas; 8. The Arkansas 4-H Foundation, the Arkansas Future Farmers of America Foundation and the Arkansas Future Farmers of America Association; 9. Orphans' homes or children’s homes located in Arkansas which are not operated for profit and which are operated by a church, religious organization, or other benevolent, charitable association; 10. Public Housing Authorities organized pursuant to Ark. Code Ann. 14-169-201 et seq. 11. Regional Water Distribution Districts organized pursuant to Ark. Code Ann. 14-116-101 et seq. 12. The Arkansas Country Music Hall of Fame Board; 13. The American Red Cross; 14. Humane societies not operated for profit and organized under Ark. Code Ann. 20-19-101 et seq. for the prevention of cruelty to animals; 15. The rental or lease of specialized equipment used in the filming of a motion picture which qualifies for the tax incentives provided by Ark. Code Ann. 26-4-201 et seq. 16. The Salvation Army; 17. Heifer Project International, Inc.; 18. Habitat for Humanities; 19. The Fort Smith Clearing House; 20. The Arkansas Symphony Orchestra Society, Inc.; Effective until superseded PD 2000 for 2017 2 21. Activity-oriented educational programs paid by an Arkansas Public School; 22. Arkansas Search Dog Association; 23. Arkansas Black Hall of Fame Association; 24. Non-profit blood donation organizations. The Revenue Division of the Department of Finance and Administration does not issue any exemption certificates except those expressly authorized by the Gross Receipts Tax Act (as amended). Consumers who represent to sellers that their purchases of property or services are exempt from tax by reason of an exemption for which no exemption certificate is issued must conclusively prove entitlement to the exemption to the seller. All permits with 9000 as the last four digits are withdrawn effective January 1, 1987, and holders of said permits should apply to the Sales and Use Tax Section for a new permit. NOTE: Checking with the Department of Finance and Administration we were told that the department no longer issues exemption certificates. However exemption certificates that were issued in the past have not been revoked and are still valid. If a permit number has six or seven numbers, a dash and the number 84, another dash and additional numbers it is a valid tax exemption certificate. B. Tax Codes S0 Tax Exempt G1 1.5% State, City, and County C1 City, County, and State Plus 2% L1 City, County, and State Plus 2% S1 City, County, and State R1 City, County, and State Plus 1% B1 2% C. TAX RATES 1. No Tax Collected Revenue Type General Ledger Tax Code Cash Over/Short 4047098000 S0 Concession Sales 4043004000 S0 Convention Center 4048010000 S0 Donations 4047021000 S0 No Tax Collected (Continued) Dump Station 4048011000 S0 Fishing License Commissions 4043005000 S0 Effective until superseded PD 2000 for 2017 3 Revenue Type General Ledger Tax Code Marina Gas 4048021000 S0 Gift Certificates 4048023000 S0 Interpretive Programs 4041038000 S0 (Not involving watercraft tours or surrey tours) Lodging Deposits 6080006000 S0 Postage 4047018000 S0 Security Deposits 4048016000 S0 Special Events 4047019000 S0 (Not to be used for taxable revenue collections as part of special events – See Special Events Sales Tax Guide for details, for Interpretive Programs use 4041038000) Group Facilities 4048009000 S0 (Amphitheaters, Meeting Rooms, Overlooks, Pavilions, etc. Does not include Dormitories or Group Lodges.) 2. 2% Tourism Revenue Type General Ledger Tax Code Interpretive Tours 4041038000 B1 (Boat, Kayak, Canoe, & Surrey Tours) 3. City, County, & 1.5% Grocery Tax (Tax included in price) Revenue Type General Ledger Tax Code State Vending (Food) 4048024000 G1 4. City, County, &1.5% Grocery Tax Revenue Type General Ledger Tax Code Grocery Sales 4048020000 G1 5. City, County, & State Tax (Tax included in price) Revenue Type General Ledger Tax Code State Vending (Non Food) 4048024000 S1 Water Play Area 4041037000 S1 6. City, County, & State Tax Revenue Type General Ledger Tax Code Effective until superseded PD 2000 for 2017 4 Boat/RV/Trailer Storage Fees 4044003000 S1 Gift Sales 4048002000 S1 General Merchandise 4048002000 S1 Greens Fees 4041032000 S1 Museum Admissions 4041029000 S1 Museum Pass 4041029000 S1 Sale of Food/Prepared 4048017000 S1 Slip Rental 4048006000 S1 Swimming 4041037000 S1 Trade Sales 4048002000 S1 7. City, County, State, plus 1% Rental Tax Revenue Type General Ledger Tax Code Golf Cart / Golf Equipment 4048014000 R1 Rental Mining Equipment Rental 4048005000 R1 Recreational Equipment 4048008000 R1 Rental (includes DVD rental) 8. City, County, & State plus 2% Tourism Tax (Tax included in price) Revenue Type