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- !! '1 )..'1 ( (; J ,, Ordinance No. ___ , _ _

_ __ **~.-** ___ 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 sub ject to same credits & exemptions available unde r state sales & use tax la w 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 ai rport related purposes: Yes or @ -- If No, state reason for belief that the tax is grandfathered

. 

### L

vGt.d · -fPI.'/ 

### en.-<t:-/cJ f rtor

**f-t** I 'A - ]o--<lj7

The state of Arkansas administers local taxes for all cities and counties in th is state and commits that the Arkansas Department of Finance and Administration will notify the FAA of any subsequent amendments to this tax that cou ld 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 Emergency Ordinance No. 82-20 is hereby repealed.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.~:** " 

### BOOK 

# X<r {) PAGE



## ~ 

## q 0