State of Arkansas 

Jurisdiction: ~~e"1j2J«t.A ~. 

Enactment Date: 3/\ / <g6 

Type of Levy: _ __..::;Lo=c:;.;a"'"'l S=a""'le=s'-'a::.:.n;..;::d:...:U::;.:s=e-'T-=a=x __ 

Ordinance No. i <7' g ~ - I '1 Tax Rate: _....~..f"-f(_ ., __ 

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: 

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. 

?re- r2/'Jc/r7. t-.1.:~ C\~QA.b 

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. 

hn H. Theis, Assistant Revenue Commissioner 

JJ/2/!J 

Date 
AN 

I '(l.4:>.-,J'-f 

PROVIDE 

ORDINANCE 

FOR THE 

SETTING 

IMPOSITION 

A DATE FOR A SPECIAL ELECTION TO 

OF A ONE PERCENT 

USE TAX WITHIN THE COUNTY OF 

(1%) SALES AND 

HEMPSTEAD, 

LEVYING THE SAID TAX, 

STATE OF ARKANSAS, 

PROVIDING FOR THE DISTRIBUTION 

REVENUE AND FOR OTHER PURPOSES. 

ON 

WHEREAS, The Counties and Cities of the State of Arkansas 

have been authorized by Arkansas Statutes Annotated Section 

17-2021 et. seq. (Supp 1983) to impose a one percent retail sales 

and use tax to raise revenue for the separate entities, and; 

WHEREAS, Hempstead County has a need for a tax revenue to 

support the disposal of solid waste and the repair and 

construction of county roads and bridges. 

NOW THEREFORE, BE IT ORDAINED by the Quorum Court of 

Hem~stead County, Arkansas, to-wit: 

SECTION 1: That pursuant to Arkansas Statutes Annotated 

Section 17-2021 et. seq. {.Supp 1983), a local sales and use tax 

in the amount of one percent be levied on the receipts from sales 

at retail within the County of Hempstead on all items which are 

subject to taxation under the Arkansas Gross Receipts Tax Act of 

1941 as amended. ~ ·· 

SECTION 2~ That the county's share produced by collection 

of such tax shall be distributed in its entirety to funds for the 

collection and disposal of solid waste with any remaining funds 

used for the repair and construction of county roads and bridges. 

SECTION 3: ~hat the sale and use tax provide for a 

Twenty-five Dollar (.$25.001 maximum tax on all single 

transactions. 

SECTION 4: That a special election is hereby Called for 

January 14, 1986, for the purpose of submitting to the qualified 

electors of Hempstead County the levying of such tax. 

SECTION 5: The right of the voters to repeal this tax by 

referendum is affirmed. 

PASSED AND APPROVED this 25th day of November, 1985. 

APPROVED: 

a..t=a/.4'-'~ VELORA BRIG!i' HAL-rot·!, CJJ~ 

HEMPSTEAD COUNTY CLERK 

APPROVED: 

~ 

,2' 6c<&~ 

HEMPSTEAD COUNTY JUDGE