State of Arkansas 

Jurisdiction: __ L_ c.,...., j 1-a-( ,_,_ c_· u_v_n_-1-+l---- Typeoflevy: --~L~o~ca~I~S~a~le~s~a~n~d~U~s~e~T~a~x _ ___ 

Enactment Date: tf- 2. - 8L- !! Ordinance No. ___ '1 )..'1 ( (;J ,, , _____ ~.- ___ Tax Rate: _ _ r_ •. _ _ 

PurposeandUseofTax: __ ·' ft•( ·v ·i ~/ /· c. ,l ·1 ~· ~h · ----------

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 or@ -- If No, state reason 

for belief that the tax is grandfathered. 

LvGt.d ·-fPI.'/ en.-<t:-/cJ frtor f-t I 'A - ]o--<lj7 

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. 

ohn H. Theis, Assistant Revenue Commissioner 
,- ] ~---·. 

. EMERGENCY ORDINANCE NO. 8 :.l. - ::1 ":>. 

BE IT ENACTED BY TBE 'lUCRUM COURr OF TBE COUNTY OF LOGAN, STATE OF 

ARKANSAS, AN ORDINANCE ENTITLED: 

AN ORDINANCE REPEALING EMERGENCY ORDINANCE NO. 82-20 AND REFEI!lllNG 

TO TBE ELECTORS OF LOGAN COUNTY THE 'lUESTION OF l/l!ETHER OR NOT A ONE 

PERCENT (1?6) SALES AND USE TAX SHALL BE ENACTED; DIRECTING TRAT TBE 

qUESTION BE PLACED ON TBE BALLOT FOR TBE GENERAL ELECTION AND FOR OTHER 

PURPOSES. 

Section 1. Emergency Ordinance No. 82-20 is hereby repealed. 

Section 2. A levy of a One Percent (1%) Sales and Use Tax in Logan 

County, Arkansas, as authorized by Arkansas State Law shall be submitted 

to the electors of Logan County at the General Election to be held on the 

2nd day of November 1982 for approval or disapproval. 

Ssdtion 3. The ballot title to be submitted to the elec~ors of 

Logan County for vote shall be set out ae follows: 

"FOR ADOPTION OF A ONE PERCENT SALES AND USE TAX WITRIN LOGAN COUNTY." 

"AGAINST I ADOPTION OF A ONE PERCENT SALES AND USE TAX WITHIN LOGAN COUNTY." 

Section 4. There shall be authorized by this Ordinance a rebate from 

the County for taxes collected pursuant to this Ordinance in excess of 

Twenty-five Dollars ($ 25.00 ) paid to the County on a single transaction. 

Section 5. The County Clerk of Logan County is directed to forthwith 

certi£.y a copy of this Ordinance upon its approval by the Quorum Court to 

the Logan County Election Commission in order that the question may be 

timely put upon the ballot for the General Election to be held in Logan 

County on November the 2nd, 1982. 

EMERGENCY CLAUSE: The question of whether or not a One Percent (1%) 

Sales and Use Tax shall exist is found to be a matter vi tal to the fiscal 

intergrity of Logan County and determination of the question is necessary 

for the health, welfare and other essential benefits of the Citizens of 

Logan County, it is therefore declared that an emergency eXists and this 

Ordinance shall be in full foree and effect from the date of its passage. 

Passed and approved this I 

,J day of September 1982. 

C)~-;;;~( 

"Jim Boyd · 

County Judge 

AT'l!EST: ~ t..:r:L..·~ Susan Hixson 

County Clerk , • .f:o. 

c~· L ;. 

By ~- -· t :?b-··<>./.(.-<-L CJ't -t<1J.flW Clark 

Uy D.~: 

" 

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