State ofArkansas
Jurisdiction: 

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# k\ Type ofLevy: Local Sales and Use Tax EnactmentDate:



## QdJO}/(tff~ Ordinance No. 

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## ___.___,(~:..._­ Purpose and Use ofTax:

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# Op~fqf,'c1n 5 • Applicability ofTax: General sales & usetax- Applies to all goods and servicestaxable understate law

. Administrative Costs: 3% ofgross collections withheld by the state foradministration ofthetax
. Credits or Exemptions: Tax subject to same credits &exemptions available understatesales &use tax law Subsequent Amendments and Amendment Purpose: 1. Date:



## C)~/30(19'0) AmendingOrdinanceNo.



## Cjs-()~ **).~** Purpose ofAmendment:



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# e~Jvrc} 2. Date: 

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# 5/l~ccv{ Amending Ordinance No

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# '15 Purpose ofAmendment:

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. Date: ------ --- Amending Ordinance No.---------- Purpose ofAmendment: ------- ---- ------------- 4. Date: --------- Amending Ordinance No .---------- Purpose ofAmendment: ---------------------- -- Is thetaxon aviation fuel distributedforairport related purposes: Yes or No 

# N 0 lfNo, state reason for beliefthatthetax is grandfathered. 

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The state ofArkansas administers local taxes forall cities and counties in this state and commitsthatthe Arkansas DepartmentofFinance and Administrationwill notify the FAA ofany subsequent amendments tothis taxthatcould affectgrandfathered status. 

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### OF AN 

### FILEO

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

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## a II\rl)ll21CENcY nRom.,\;cE IT ENACTED
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**~Y** T;\lt: .QUOHUM COURT PULASKI


### (;,q~J'tY,.~,~TI(\TE·. OF AR!Wloi\S; ORDINANCILT:O:.I\:£. · 'TlT.IED, I

**~** • II

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. ' 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 transaction 11 

### 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 dai1y

**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 ' 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 pnrLion 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 llY· 

### llut:,h L. Br1Jwn 

### Dcpnty Prosecuting 

### AttorneyI ' "" **~~~11WIYL~**

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. **.~** .. SPECIAl El!ECTION, PUlASKI COUNTY, ARKANSAS FEBRUARY

2, 1982 DIRECTIONS fOR VOTING 1. Move the Red Handle
to the Right. 2. Turn Down Laver Over the "FOR" or "AGAINST"
for Each Question. 3. Turn the Lever over the name of each condidoill you wish to vote for from this position **~** to this -·- position **\:~** end leave the levers DOWN. 4. Move the Red Handle
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 AGAINSTORJJI

# 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_.,

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# 6 / J:'c
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# e.-2 DATE:

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# _j~[,l,~/"5'-"9?£v',:.1'A~:l 

# __ _ ATTEST:

SPONSOR: The Honorable Jim McKenzie AUTHOR: Jim Finch Director of Administrative ServicesI 2 3 4 

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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,,

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### r;: BE ITENACTED BYTHE QUORUM COURTOFPUlASKICOUNTY; STATE OFARKANSAS, AN ORDINANCETO 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 3is 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 ofthe local sales tax, 

### shall be deemed to be any single sale, made on asingle day, which is reflectedon asingle 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 maximumthatPulaski 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, thenthe sales tax is figured separately for each $2,500 

### Item. -.<'



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### 45 46 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 ofsales 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 partofa "fleet" sale ornot. shall be treated as a single transaction for the purpose ofthe local 

### sales tax.I 

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### D. The charges forutility services, which are subjectto the taxes levied under this ordinance, andwhich are furnished on
acontinuousservicesbasis.whethersuchservicesarepaiddaily, weekly, monthly orannually, forthe purposes ofthe local sales tax, shall becomputed in drulyincrements, andeachsuchdaily charge incrementshallbe considered to be asingletransaction for the purposes ofthe 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 singletransaction shallbe deemed to be any single salewhich isreflectedon asingleinvoice,receipt
or statement, on which an aggregate sales tax 

### figure has been reported and remitted to the state. F. StraightLease: Eachinvoiceis

### consideredatransaction. For example, on a lease ofequipmentfor $12,000per

### year, if the lease requires monthly payments of $1,000, the Lessee would pay $10in county sales tax 

### on each payment, for atotal of$120peryear. 1f

### the leasewasbilled onone annualinvoice of$12,000, the Lesseewould onlypay $25 peryear. G. Leases withPurchase Options: Ifthe leaseistreated as
alease/purchase,thenamaximumof$25 wouldbedue onthe entire contract price. 

### H. Maintenance Service Contracts: Each monthly invoiceI 2 3 

### 4 

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### 10 II 

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. 41



### 42 43 44 

### 45 

### 46 is considered nsingle transaction. This applies even Ifseveral different contracts are billed on the same Invoice. ARTICLE 2. 

### SEVERABILITY: Ifanypartofthis Ordinance is heldinvalid, such invalidity shall not affect the validity ofany otherportion ofthis Ordinance. 

### ARTICLE 3. REPEALER: All laws and parts oflaws 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-22tofacilitatethemore effective and efficientoperationof Pulaski County, and itis, therefore declared that anemergency exists and this Ordinance, being necessary for the immediate preservation ofthe public peace, health and safety, shall be 

### in full force and effect from and after the date ofpassage and approval by the CountyJudge.