State of Arkansas 

Jurisdiction: !;'J-r. P!- /f,/p,,,· ; fN\ Type of Levy: Local Sales and Use Tax {;,.... •J I --===:=~==~....:..='---

Enactment Date: .f-/J. -17 Ordinance No.--'-/ _______ Tax Rate: _ 1..<.-; h::... '--

Purpose and Use of Tax: f'l u g f ,· onJ· ::1- /J11i 1/J !-t /Jrt•1 c e 

Applicability of Tax: General sales & use tax- Applies to all goods and services taxable under state law. 

Administrative Costs: 3% of gross collections withheld by the state for administration of the tax. 

Credits or Exemptions: Tax subject to same credits & exemptions available under state sales & use tax law 

Subsequent Amendments and Amendment Purpose: N j (} 

1. Date: ---- ------ Amending Ordinance No.--- --------

Purpose of Amendment: 

2. Date: ---------- Amending Ordinance No.---- ------ -

Purpose of Amendment: 

3. Date: ---- ------ Amending Ordinance No.-----------

Purpose of Amendment: 

4. Date: ---------- Amending Ordinance No.---- ------ -

Purpose of Amendment: 

Is the tax on aviation fuel distributed for airport related purposes: Yes o@ ~If No, state reason 

for belief that the tax is grandfathered. 

[ttY.. /o pcaJ'II!e e.;f{ec !,-ve 1 -1-P'J c~.-Ylvf /two /Jcl h.ein /AI"YYe J;;/-e.~ 

The state of Arkansas administers local taxes for all cities and counties in this state and commits that the 

Arkansas Department of Finance and Administration will notify the FAA of any subsequent amendments 

to this tax that could affect grandfathered status. 

JJ-;/Zh s: 

Date 
ORDINANCE NO. I OF 1987 

AN ORDINANCE PROVIDING FOR THE LEVY OF A LOCAL SALES AND 

USE TAX AT THE RATE OF ONE PERCENT (1%) ON RECEIPTS FROM 

RETAIL SALES WITHIN THE CITY OF MORRILtON, ARKANSAS; 

PROVIDING FOR A SPECIAL ELECTION ON ~t'ZA 1"? , 1987; 

PROVIDING TH~ EMERGENCY CLAUSE AND FOR oriliiR PURPOSES. 

WHEREAS, there is a great need for immediate improvement of 

municipal services and a stable source of revenue to finance such 

vital local government services, and 

WHEREAS, Act 25 of 1st Extraordinary Session of 1981, as 

amended by Acts 726 and 802 of 1983, provides for the local 

option of adoption of a city-wide sales and use tax. 

NOW, THEREFORE, BE IT ORDAINED BY THE.CITY COUNCIL OF THE 

CITY OF MORRILTON, ARKANSAS: 

Section 1: Levy of Sales and Use Tax. As authorized by Act 

25 of 1st Extraordinary Session of 1981, as amended by Acts 726 

and 802 of 1983, there is hereby levied a sales and use tax at 

the rate of one percent (1%) on the receipts from the sale at 

retail within the City of Morrilton, Arkansas, on all such items 

which are subject to taxation under the Arkansas Gross Receipts 

Tax Act, Act 386 of 1941 of the Acts of Arkansas, as amended, 

subject to a maximum of $25.00 for a single transaction. 

Section 2: Special Election. Said question of the levy of a 

sales and use tax as provided in Section 1 hereof shall be submitted to a vote of the citizens of ~orrilton, Arkansas, by ape-

,-- I /'" 

cia 1 elect i on to be he 1 d on __ .:.r~-"-""t1'-'~"'-<"-U«<,-,f-c::""'=----''-'-/----, 1 9 8 7 • 

"/1 

Section 3: Emergency Clause. That the City Council for the 

City of Morrilton, Arkansas, has determined that there is a great 

need to establish a stable source of revenue to finance vital 

municipal services, and this Ordinance being necessary for the 

preservation of the health, safety and welfare of the citizens of 

Morrilton, Arkansas, shall become law immediat'ely upon its 

passage, approval and publication. 

;:J1- DAY 1987. 

Jane Pickthorne, City Clerk 
STATE OF ARKANSAS 

COUNTY OF CONWAY 

CERTIFICATE OF RECORD 

I, BOBBY EPPERSON, Gerk of the Circuit and Chancery Court within and for the County 

r~rd. 

and State 'atoiesaid, do hereby certify that the annexed and foregoing instrument of writing was filed for 

in my off1~ on the, Q)Q Day of CS'Q',~, «"J= , A.D., 19 2.?' ::> , ~t I() : \.C o~ock ~ M., and the same is duly recorded with the acknowledgement and 

;~ificate thereon, in -· ~ Record Book \l.\ ') Page 59 5 . 

IN WITNESS WI:{EREOF, I ave hereunto set my hand and affixed the Seal of said Court this 

' 06 \'-' . day of c)$ Kl. 19 J~ 

1 ~ ~, \_ 

\ . SD 't:l~ c~J\Q li"h~ Ci "t and ncery Oerk 

By \:i, ..&l.i\ll rY\o oj) i~._!t;~putv Clerk