Judges: MARK PRYOR, Attorney General
Filed Date: 1/6/2000
Status: Precedential
Modified Date: 7/5/2016
Mr. Barry Emigh 1720 Arrowhead Road, Apartment O North Little Rock, Arkansas 72118
Dear Mr. Emigh:
This is in response to your request for certification, pursuant to A.C.A. §
ACT TO EXEMPT FOOD ITEMS FROM THE GROSS RECEIPT SALES TAX: TO PROVIDE FOR THE EXCLUSION OF THE "ARKANSAS SOFT DRINK TAX ACT," PREPARED RESTAURANT FOOD AND ALCOHOLIC BEVERAGES FROM THIS ACT: TO PROVIDE THIS ACT TO BE SELF EXECUTING; TO PROVIDE SEVERABILITY;
The Attorney General is required, pursuant to A.C.A. §
A.C.A. §
The purpose of my review and certification is to ensure that the popular name and ballot title honestly, intelligibly, and fairly set forth the purpose of the proposed act. See Arkansas Women's Political Caucus v.Riviere,
The popular name is primarily a useful legislative device. Pafford v.Hall,
The ballot title must include an impartial summary of the proposed amendment that will give the voter a fair understanding of the issues presented. Hoban v. Hall,
Having analyzed your proposed popular name and ballot title under these precepts, it is my conclusion that I must again reject your submission due to ambiguities in the text of your measure. There are a number of additions or changes to your popular name and ballot title which in my view are necessary in order to more fully and correctly summarize your proposal. I cannot, however, at this time, fairly or completely summarize the effect of your proposed measure to the electorate in a popular name or ballot title without the resolution of these ambiguities. I am therefore unable to substitute and certify a more suitable and correct ballot title under A.C.A. §
1. Two separate ambiguities arise from Section 1 of your proposal. Section 1 of your proposed initiated act now provides as follows: "All food items defined as any item that is edible to include all drinkable food and beverage items excluded and not included in the" Arkansas Soft Drink Tax Act" within the jurisdiction of the State of Arkansas, and subdivisions thereof, shall hereby be exempt from the gross receipt tax with exception to those exclusions on food items herein stated." The first ambiguity in this Section arises from the language concerning the" Arkansas Soft Drink Tax Act." Your proposal exempts, from the gross receipts sales tax, all drinkable food and beverage items excluded and not included in the "Arkansas Soft Drink Tax Act." An ambiguity arises, in my judgment, as to whether this language refers to items currently excluded from that act, or whether the gross receipts sales tax exemption imposed by your act will change when and if the exemptions in the Soft Drink Tax Act change.
2. The second ambiguity arising from the language of Section 1 is that, as currently drafted, the Section is unclear on whether the gross receipts tax exemption includes local sales taxes. Although the language of this Section refers to food and beverage items" within the jurisdiction of the State of Arkansas, and subdivisions thereof," the pertinent language of Section 1 exempts these items only from the" gross receipt tax." I assume from previous submissions and from a reading of your current proposed initiated act as a whole that it is your intention to exempt food items from state and local sales taxes. With the current changes to Section 1 of your text, however, this point may have become unintentionally obfuscated.
My office, in the certification of ballot titles and popular names, does not concern itself with the merits, philosophy, or ideology of proposed measures. I have no constitutional role in the shaping or drafting of such measures. My statutory mandate is embodied only in A.C.A. §
At the same time, however, the Arkansas Supreme Court, through its decisions, has placed a practical duty on the Attorney General, in exercising his statutory duty, to include language in a ballot title about the effects of a proposed measure on current law. See, e.g., Finnv. McCuen,
My statutory duty, under these circumstances, is to reject your proposed ballot title, stating my reasons therefor, and to instruct you to "redesign" the proposed measure and ballot title. See A.C.A. §
Sincerely,
MARK PRYOR Attorney General