### State ofArkansas 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. 

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# '1 Tax Rate:


# _....~..f"-f(_ **.,**__ Applicability ofTax: General sales 

### & use tax- Appliesto all goods and servicestaxable understate law. Administrative Costs: 3% ofgross collections withheld bythe statefor administration ofthetax. Credits or Exemptions: Tax subject to same credits 

### & exemptions available understate sales 

### & use tax law SubsequentAmendmentsand Amendment Purpose: 

### 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 thetax on aviationfuel distributedfor airport related purposes: Yes

## o~ If No, state reason for beliefthatthetax is grandfathered. 

# ?re- r2/'Jc/r7.



# t-.1.:~ **C\~QA.b** The state ofArkansas administers local taxesforall cities and counties in this state and commitsthatthe Arkansas Department ofFinance and Administration will notifythe FAA ofany subsequent amendments tothistaxthatcould affectgrandfathered status.

hn H. Theis, Assistant Revenue Commissioner 

# JJ/2/!J DateI '(l.4:>.-,J'-f AN ORDINANCE SETTING A DATE FOR A SPECIAL ELECTION TO PROVIDE FOR THE IMPOSITION OF A ONE PERCENT (1%) SALES AND USE TAX WITHIN THE COUNTY OF HEMPSTEAD, STATE OF ARKANSAS, LEVYING THE SAID TAX, PROVIDING FOR THE DISTRIBUTION ON REVENUE AND FOR OTHER PURPOSES. 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'-'~ **CJJ~** VELORA BRIG!i' HAL-rot·!, HEMPSTEAD COUNTY CLERK APPROVED: 

# ,2' **6c<&~ ~**  HEMPSTEAD COUNTY JUDGE