State of Arkansas 

Jurisdiction: C-ovfl t'7 t ~ Pu /<l5 k \ Type of Levy: Local Sales and Use Tax 

EnactmentDate: QdJO}/(tff~ Ordinance No. a).-Oft .. \~ TaxRate: ___.___,(~:..._­

Purpose and Use of Tax: G" e.(}('Jq,/ Op~fq f,'c1n 5 

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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: C)~/30(19'0) AmendingOrdinanceNo. Cjs-()~ ).~ 

Purpose of Amendment: ~uJJ 5,'/ls/&-l (4\Sa(..t\.?4\Defin,·rib'l\ a.J re.blct- bqtt e~Jvrc} 

2. Date: 0 >t?- 5/l~ccv{ Amending Ordinance No. 9 i- 0/(_- '15 

Purpose of Amendment: 4meJJ '·"''k._ /(a(l Sttct.·c? () v~tll:r ibh ,UJ re.\ctttJ CAJ~." ;s tr4(tih'\ 

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 No N 0 lf No, state reason 

for belief that the tax is grandfathered. 

L-.sc"' [ +.ax. lc.. v1J. P"-• tcl-B I (I'\ t-1 wJ [lfl 1 vb ~ ftl.nbV t yo.n'\ erJ.m~ b 

5 :1ce- R/3r/f'lit 

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. 

R;/ 7/; 5 

Oat t 
BE 

OF 

AN 

FILEO ITE~l No. __ .,:9;::38::_ __ 

\'lo2 ~Ml 1 a II\ rl)ll21CENcY nRo m.,\;cE 

IT ENACTED .. ~Y T;\lt: .QUOHUM COURT 

PULASKI (;,q~J'tY,.~,~TI(\TE·. OF AR!Wloi\S; 

ORDINANCILT:O:.I\:£. · 'TlT.IED, 

I ~ • II .~,' ,. '' " . ' 

OIUllNI\NCE No. ~2-0R-12 

-------- All EMERGEllCY ffiDINI\NCE TO !JlVY A ONE 

PERCENT (1/.) COUNTY SALES Alm USE 

TAX; TO ESTARUSH A SYsn::I Fm THE 

REBATE REQUIRED BY ACT 26 OF 1981; 

TO DEFINE "SINGLE TPJ,;;sACTION"; AND 

FOR OIHER PURPOSES 

ARTICLE 1. There is hereby levied a county-wide 

(excise) sales tax of one per centum (1%) upon the gross 

receipts from the sale at retail within the county on or 

after April 1, 1982, of all items which are now subject or 

may hereafter be subject to the Arkansas Gross Receipts 

Tax, as provided by Arkansas Act 26 of 1981, First Extraordinary Session. 

,\P.TICLE 2. There is hereby levi<'d a county-wiUe 

(excise) use tax upon the storar,(• use or consumption ;.Jithin 

Pulaski County, Arkansas of tan);iblc personal property 

purchased, leased or rented from any retailer outside the 

State on or after April 1, 1982, for storage, use or other 

consumption in Pulaski County,Arkansas; at a rate of one 

percent (1~~) of the sale price of the property or, in the 

case of leases or rentals, of said lease or rental price, 

as provided by Arkansas Act 26 of "1981, First Extraordinary 

Session. 

ARTICLE 3. The levy, exemption from and collection 

of the county-wide sales tax and the county-wide use tax 

imposed by this ordinance shall be made in accordance with, 

(a) all applicable definitions and other provisions of the 

Arkansas Gross Receipts Tax Act, as amendPd; and the 

Ark-"'n<:::1<:: r.nmnensatin£ Tax Act (Use Tax), as amended, except 
session. 

ARTICLE 4. A person, from t·Jhom tnxes levied by this 

ordinance have been collected may be entitled to a rebate 

for taxes in excess of twenty-five Joll~trs ($25.00), paid 

by the taxpayer to Pulaski County on a single transaction, 

pursuant to Section 10 of Act 26 of 1981, First Extraordinary 

Session. Any taxpayer who pays a county-wide sales or use 

tax to Pulaski County on or after April 1, 1982, in excess of 

twenty-five dollars ($25.00) on any single transaction may 

file a claim with the Pulaski County Comptroller for a rebate 

of the excess tax paid. The claim shall be duly verified 

according to law, and accompanied by (a) a cash receipt or 

invoice showing the amount of sales or use tax charged; and, 

(b) proof of payment of the taxes. Claims shall be filed 

within sixty (60) days of the date of rurchase. If ·he 

Comptroller allows the clai~. the County Treasurer shall 

refund to the claimant the excess to.x !1ai.ct by him. Provided, 

however, a rebate for such taxes on motor vehicles sh;1ll be 

handled by the State in the manner proviJed in sub-paragraph 

10(b) of Act 26 of 1981, First Extraordinary Session. 

ARTICLE 5. The term 11 single transaction11 for the 

purpose of rebate under this ordirtance, shall be defined 

according to the nature of the goods purchased, as follows. 

a. \.Jhen two or more devices in which, 

upon which or by which any person or property is, or may 

be, transported or dra~, including but not limited to on 

road vehicles, whether required to be licensed or not, off 

road vehicl~s, farm vehicles, airplanes, water vessels, motor 
twenty-five dollars ($25.00) paid on each individual unit; 

provided this provision shall not apply to meter vehicLes 

handled under Section lO(b) of Act 26 of 1981, First 

Extraordinary session. 

b. The charges ror. utility servi.ces, which are 

subject to the taxes levied under this ordinance, and which 

are furnished on a continuous service bAsis, whether such 

services 8re paid daily, \Veekly, monthly or annually, for Lh.e 

purpose of the rebate provj sions of this ordinance, shnll be 

computed in daily increments, and each such dai 1y char~c 

increment shall be considerecl to be a sinr,h~ t:ranoa~tinn f0r 

the purposes of this ordinance .. 

c. For s~les of buildinr, materials and supi1l:ies 

to contractors, builrlers or oth~r persnns, a single transaction 

for the purposes of this 0rdi.nance. sh.:~ll he deemed to be any 

single sale which is reflected on a sjngJe invoice, receipt 

or statement, on which an aggregate s~le~ (or use) tnx figure 

has been reported and remitted to the State. 

d. When two or more items of major household 

appliances; commercial appliances: major equipment and 

machinery are sold, each individual unit shall be treated a.'l 

a single transaction for the purpose of this ordinance. 

e .. For groceries, drug items, dry gf'loJs. anrl other 

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tangible personal property and/or services not otherwise 

expressly covered in this section, a single trans.nction 

shall be deemed to be any single sale which is n·flo:·l.:tr.•d 

on a single· invoice, receipt or statement, on whlch ;:1n 

aggregate s8les tax figure ba~ been reporte(l and remitted. 

to the State. 

ARTICLE 6. That for purposes of the Connty Sales Tax 

as provided for in this Ordinance as amended and as applied to 
said construction. Not more than one r~bate per resirlcnr.e shall 

be paid and rebate request must be s\lbmi ttr-U wi thi.n 60 days of 

completion of the structure. 

ARTICLE 7. I.f any pn."Ct of this ordi11anre i<:: he1J invalid, 

such invalidity shall not :J.fff;'ct ;Jl1Y r,tlwr pnrL ion of :.his ordinance 

which can be m.:1de effective wirhout invalidity 

WHEREAS, the citizens of Pulnsk.i. Cnunr--y apprt:Wt.!d a onl!-

cent county-wide sales and use t-J.X; thC! t.:'ffr:-cti.ve datP of rhe 

county-wide sales and use tax shall be April l, 1987; t:hc levy 

and collection of the county-wide sales and use tax it:> vitally 

important to the financial stability of Pulaski County nnd the 

well-being of its cit1zens; and the adoption of various procPUur~s 

and definitions prior to the effective date ig critical to the 

administration of the county-wirle sale'3 and use tax; 

An em~rgency is herP.by declared to exist, and this 

ordinance, being necessary for the h~alt"h, saf~ty, and wcl fare 

of the citize-ns of Pulaski C:ouncy, sh<1ll he in full frJrCP anrl 

effect from the date of pF!ssC'lgc ~nd npprov;Jl. 

ATTEST:~ 8"""-~-L 

DATE: S- .._ -!?::!.... 

SPONSORS: 

The Honorable Evelyn Enderlin 

.· --

APPROVEl\ /-· - -~( 

DATE: 3- 2-_'?,~12-c: __ _ 

DRAFTED ll Y · llut:,h L. B r1Jwn 

Dcpnty Prosecuting 

Attorney 
~~~11WIYL~ 

~Li.w,"i! 

~,~~ 

.~ 

\ 

.. 

.\ L· . . . IJ' . . . ·U··· . .. . ). 1·· . 

SPECIAl El!ECTION, PUlASKI COUNTY, ARKANSAS 

FEBRUARY 2, 1982 

DIRECTIONS fOR VOTING 

dle to the Right. 

r the "FOR" or "AGAINST" for Each 

r the name of each condidoill 

r from this position ~ to this 

eave the levers DOWN. 

-·-

dle to the Left. 

Th. V<>r.or Mo~lnt tl>• lod 

Oporallnt t•~or N th• light. 

Tb ~orlng !liVer !1 locot1d juot ~the Yn and No; <1 voUng j.,. .• , mutt he lurnt~< 

<lr No which you wloh to val•. Uav• volin( l•v11 down. 

Euth candida!<>'• votina lenrlllocot"d !o.lil =!he na11>e; 11 voting lev1r mu11 1: 

tho ncme of eoch candida!• for whom you wioh lo ~Ill•. hov• vallnalh•orc' 

Tho rnachino II 1o <>rrangocl that you tan !urn down only tho prop.r number of VI 

offo, •• 

No vole< tuo •~glot'u"<! u;,tl! th~ tu"'<>ln l<.ver b m~ved to open the ~urtaln, and 1 

nuonr thongu 01 you deolr• whil~ lh• tllrloln 1 • .,.., I• ol lh• right aid•. 

N., ""' wilt •now how you hovll voted b.t!IUIO thit movtm•nl of th• curjnln levr 

voTing ''""' to th• unvot•d politlon Mfo•• the turioln Waln1 to optn. 

PULASKI COUNTY -1% SALES TAX 

lllelerr~ to the P~ople by 11\a Quorum--Court thrnugll the adoplio" 

of Odin~nc! # 81-0R-71! 

ON THE QUESTION OF THE AOOPT!ON Of A ONE PERC£NT U'%1 

SALES TAX IN PULASKI COUNTY AS AUTflORIZEO BY w;T 991, 

ACTS OF ARKANSAS, 1981, AS AMENOEO BY ACT 0'6 0~ THE 1981 

SPECIAL LEGISLATIVE SESSION: 

IVOT£ fOR OH[) 

·-IIP<r ·~~·~~ 

FOR AGAINST 
ORJJI NANl~ 

BE IT ENACTED BY THE QUORUM COURT 

OF PULASKI COUNTY, STATE OF ARKANSAS, 

AN ORDINANCE TO BE ENTITLED: 

AN ORDINANCE AMENDING ORDINANCE NO. 

82-0R-12, TERMINATING THE SYSTEM ESTABLISHED FOR REBATES; REVISING THE 

DEFINITION OF "SINGLE TRANSACTION"; 

AND FOR OTHER PURPOSES 

ARTICLE I. Article 3 of Ordinance no. 82-0R-12 1s hereby amended to add 

Section (d) to read as follows: 

(d) Th(' provi~ion:.; of 1\cl 802 of 1983, First 

Extraordinary Session. 

ARTICLE 2. Article 4 of Ordinance No. 82-0R-12 is hereby deleted ~n its 

entirety. 

ARTICLE 3. Article 5 of Ordinance No. 82-0R-12 is hereby amended to 

read as follows: 

ARTICLE 4. The term "single transaction" shall be defined as: 

A. When two or more devices in which, upon which or by which any person or 

property is, or may be, transported or drawn, including but not limited 

to on-road vehicles, whether required to be license or not. off-road 

vehicles, farm vehicles, airpllln('s, water vessels, motor vehicles, or 

non-motorized vehicles, and mobile homes, or sold to a person by a seller, 

each individual unit, whether pnrt of a "fleet" sale or not, shall be 

treated as a single transaction for the purpose of the local sales tax. 

B. The charges for utility services, which are subject to the taxes levied 

under this ordinance, and which are furnished on a continuous service basis, 

whether such services are paid daily, weekly, monthly or annually, for the 

purposes of the local sales tax, shall be computed in daily increments, and 

each such daily charge increment shall be considered to be a single trans-
ITEM NO. 83-I-33 A 

Page 2 

lJ. When two or more items of maJor household ctppliances, commercial 

appliances, major equipment and machinery are sold, each individual unit 

shall be treated as a single transaction for the purpose of the local 

sales tax. 

E. For groceries, drug items, dry goods and other tangible personal 

property and/or services not otherwise expressly covered in this section, 

a single transaction shall be deemed to be any single sale which is reflected 

on a single invoice, receipt oc statement, on which an aggregate sales tax 

figure has been reported and remmited to the state. 

ARTICLE 4. Article 6 of Ordinance No. 82-0R-12 1s hereby deleted in its 

entirety. 

ARTICLE 5. SEVERABILITY. If any part of this Ordinance is held invalid, 

such invalidity shall not affect the validity of any other portion of this 

Ordinance. 

ARTICLE 6. REPEALER. All laws and parts of laws 1n conflict with this 

Ordinance are hereby repealed. 

ARTICLE 7. EMERGENCY CLAUSE: It is hereby found that an immediate need 

exists for Amendment of Ordinance No. 82-0R-12 to facilitate the more effective 

and efficient operation of Pulaski County, and, it is, therefore declared that 

an emergency exists and this Ordinance, being necessary for the immediate preservation of the public peace, health and safety, shall be in full force and 

effective July 4, 1983. 

DATE: 

~ ~.fh.-._ .b\...._ APPROVED: ~~~~~~~~~- b Q.u_., ~ 

6 / J:'c - e.-2 DATE: ___ _j~[,l,~/"5'-"9?£v',:.1'A~:l __ _ 

ATTEST: 

SPONSOR: The Honorable Jim McKenzie AUTHOR: Jim Finch 

Director of Administrative Services 
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Author: Debbie Bush F\.L.ED Item Number 94-I -70 

Ordinance Number '11/-(JII.I/5 Sponsored by: Honorables AlexaQder,, De\'11 z: t, 2 gl,\1~1 "~-

' .. "l'(ll ~}if\l('f 

''~hifm\~ E rut:~SKI "C01l!l r;: 

BE IT ENACTED BY THE QUORUM COURT OF PUlASKI COUNTY; 

STATE OF ARKANSAS, AN ORDINANCE TO BE EN'll'IUlD: 

AN ORDINANCE AMENDING ORDINANCE NO. 83-0R-22; REVISING THE 

DEFINffiON OF "SINGLE TRANSACTION"; AND FOR OTHER PURPOSES. 

ARTICLE 1. Article 3 is hereby deleted in its entirety and replaced by the following: 

Article 3. The term "single transaction" shall be defined as: 

A. For sales of building materials and supplies to 

contractors, builders or other persons, a single transaction, for 

the purposes of the local sales tax, shall be deemed to be any 

single sale, made on a single day, which is reflected on a single 

invoice, receipt or statement, on which a collected/aggregate 

sales/use tax has been reported and remitted to the State. 

B. Each item costing under $2,500 which is figured on a 

single invoice is considered a single transaction and the sales 

tax for that one invoice would be calculated at 4.5% (current 

Arkansas sales tax) for the State and 1% or $25.00, whichever 

is less, for Pulaski County. $25.00 is the maximum that Pulaski 

County can collect on any ltsingle transaction". 

When any single line item of major equipment on an 

invoice, receipt or statement is $2,500 or more, then the sales 

tax is figured separately for each $2,500 Item. 

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For example, on an invoice totaling $12,500 where the 

invoice includes three items at $2,500 each and five items at 

$1,000 each, the amount of sales tax due the county is $100.00. 

This is derived by calculating $25.00 for each $2,500 item and 

$25.00 for the remaining $5,000 (see example above). 

C. When two or more devices in which, upon which or by 

which any person or property is, or may be, transported or 

drawn, including but not limited to: on-road vehicles, whether 

required ·to be licensed or not, off-road vehicles, farm vehicles, 

airplanes, water vessels, motor vehicles, or non-motorized 

vehicles, and mobile homes are sold to a person by a seller, 

each individual unit, whether part of a "fleet" sale or not. shall 

be treated as a single transaction for the purpose of the local 

sales tax. 
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D. The charges for utility services, which are subject to the 

taxes levied under this ordinance, and which are furnished on 

a continuous services basis. whether such services are paid daily, 

weekly, monthly or annually, for the purposes of the local sales 

tax, shall be computed in druly increments, and each such daily 

charge increment shall be considered to be a single transaction 

for the purposes of the local sales tax. 

E. For groceries, drug items, dry goods and other tangible 

personal property and/or services not otherwise expressly 

covered in this section, a single transaction shall be deemed to 

be any single sale which is reflected on a single invoice, receipt 

or statement, on which an aggregate sales tax figure has been 

reported and remitted to the state. 

F. Straight Lease: Each invoice is considered a transaction. 

For example, on a lease of equipment for $12,000 per year, if 

the lease requires monthly payments of $1,000, the Lessee 

would pay $10 in county sales tax on each payment, for a total 

of $120 per year. 1f the lease was billed on one annual invoice 

of $12,000, the Lessee would only pay $25 per year. 

G. Leases with Purchase Options: If the lease is treated as 

a lease/purchase, then a maximum of $25 would be due on the 

entire contract price. 

H. Maintenance Service Contracts: Each monthly invoice 
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is considered n single transaction. This applies even If several 

different contracts are billed on the same Invoice. 

ARTICLE 2. SEVERABILITY: If any part of this Ordinance is held invalid, 

such invalidity shall not affect the validity of any other portion 

of this Ordinance. 

ARTICLE 3. REPEALER: All laws and parts of laws in conflict with this 

Ordinance are hereby repealed. 

ARTICLE 4. EMERGENCY CLAUSE: It is hereby found · that an 

immediate need exists for Amendment of Ordinance No. 83-

OR-22 to facilitate the more effective and efficient operation of 

Pulaski County, and it is, therefore declared that an emergency 

exists and this Ordinance, being necessary for the immediate 

preservation of the public peace, health and safety, shall be in 

full force and effect from and after the date of passage and 

approval by the County Judge.