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Eureka Springs CAPC reviews enforcement options as multiple businesses owe lodging and food taxes
Summary
CAPC financial staff reviewed delinquent accounts and legal enforcement tools including certificates of indebtedness and Eureka Springs Ordinance 2.60.180, while commissioners urged firmer action and requested clearer estimates of outstanding balances.
At its Feb. 25 meeting the City Advertising and Promotion Commission reviewed a list of longstanding delinquencies and enforcement options after finance staff reported several businesses remain overdue on lodging and food tax remittances.
Finance staff Ty summarized the commission’s options, saying the city attorney advised that CAPC has several enforcement tools and that Eureka Springs Ordinance 2.60.180 authorizes levy and writ procedures that can be used to collect unpaid amounts. "A certificate of indebtedness may be enforced through a writ of execution, which is a court order directing the seizure of non‑exempt property to satisfy the judgment," Ty told commissioners while reading the ordinance's outline.
Commissioners expressed frustration at repeat offenders and the difficulty of estimating total outstanding liabilities. Ty said that while some past‑due amounts were collected last year and a few cases are already in Carroll County court, staff do not yet know the precise balances for several listed businesses. He reported that one business had been notified it risks losing an ABC (alcohol) permit if it does not comply by March 12.
Why it matters: CAPC remits taxes collected from lodging and food sales; uncollected remittances reduce funds available for tourism marketing and create enforcement burdens. Commissioners emphasized that tax‑collected funds are public money and urged more aggressive follow‑up on accounts that have been on collection lists for months or years.
What the commission directed: Commissioners asked staff to produce a clearer projection of outstanding balances, continue pursuing legal remedies where warranted, and provide updates on court filings and notices; CAPC approved the financials by voice vote during the meeting.
