State ofArkansas Jurisdiction: 

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## P!- /f,/p,,,· ;fN\ Type of Levy: Local Sales and Use Tax 

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**--===:=~==~....:..='---** Enactment Date: 

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## -17 Ordinance No.--'- /_______ Tax Rate:



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::... ' -- Purpose and Use ofTax: 

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## !-t /Jrt•1ce Applicability ofTax: General sales & use tax- Applies to all goods and services taxable under state law. Administrative Costs: 3% ofgross collections withheld by the state for administration ofthe 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 ofAmendment: 

### 2. Date: ---------- Amending Ordinance No.---- ------ - Purpose ofAmendment: 3. Date: ---- ------ Amending Ordinance No.----------- Purpose ofAmendment: 4. Date : ---------- Amending Ordinance No.---- ------ - Purpose ofAmendment: Is the tax on aviation fuel distributed for airport related purposes: Yes

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**~If** No, state reason for beliefthat the tax is grandfathered. 

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**/AI"YYe J;;/-e.~**  The state ofArkansas administers local taxes for all cities and counties in this state and commits that the Arkansas Department of F inance and Administration will notify the FAA ofany subsequent amendments to this taxthatcould affect grandfathered status. 

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# s: DateORDINANCE 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 /'" cia1 electi on to be he1 d on __**.:.r~-"-""t1'-'~"'-<"-U«<,-,f -c::""'=----''-'-/----,**  198 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 ClerkSTATE OF ARKANSAS COUNTY OF CONWAY 

### CERTIFICATE OF RECORD I, BOBBY EPPERSON, Gerk of the Circuit and Chancery Court within and for the County and State 'atoiesaid, do hereby certify that the annexed and foregoing instrument of writing was filed for



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**o~ock ~**  M., and the same is duly recorded with the acknowledgement and



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# 5 . IN WITNESS WI:{EREOF, I ave 

### hereunto set my hand and affixed the Seal of said Court this 

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

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## i~._!t;~putv Clerk