Jurisdiction: ),·!<!lgrl\ Spn~ $ 

Enactment Date: 0 3 /J..£1/{ ~ ( 

State of Arkansas 

Type of Levy: _ __:;Lo::<.!c::.!::ac:...;l S~a::.::le:..:s:....:a::..:.n:.:::d~U::.:s::::.e....:.T..:::.ax::.__ 

Ordinance No. __._lO.;........c..3_0 _ _ ___ Tax Rate: _l-"~--

Pu~o~andU~ofTax: -~~e~n-~~~~f-~~p~e~r_4_f~•~~n~5~-- -------~ 

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: 0 (.({ ~ /"(.h. Amending Ordinance No. _C{_).._ ..-"-J-.__.):;....__ __ :---_ 

Purpose of Amendment: e I J1 " ' ~ 1!.)!. .. ~ {-:'!;' I /!.If e I) u e. .J.t, b., n J,5 

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 t hat the tax is grandfathered. 

~<='~/ fo.x ft:-v.,- a;re,Jate5 lA/31/I~'b1: and ha7 no ~ub~t~nt\,VL 

J I qm~Yl me-12 t S'. 

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. 
0RD1 NANCE NO ._-ill103'1_ 

AN ORDINANCE LEVYING A SALES AND USE TAX PROVIDING 

FOR THE DISTRIBUTION OF REVENUE, DECLARING AN EMERGENCY AND FOR OTHER PURPOSES 

BE IT HEREBY ORDAINED by the Board of Directors of the City of Siloam Springs in 

special session assembled~ as follows: 

1. That pursuant to Section Two, Act 990 of the 1975 Acts of Arkansas. as 

amended by Act 133 of 1981, a local sales and use tax in the amount of 

one percent {1%) be levied on the receipts from the sale at retail ~·lithin 

the City of Siloam Springs of all items which are subject to taxation under 

the ARKANSAS GROSS RECEIPTS TAX ACT of 1941 as said Act has been heretofore 

or may be hereinafter amended. 

L. That the revenue produced by the collection of this tax shall be distributed as follows: eighty percent (80%) to be deposited into a special fund 

to be used exclusively for the construction and maintenance of the streets 

of the City of Siloam Springs; twenty percent (20%) to be deposited into 

the general fund of the City of Siloam Springs. 

3, As authorized by State Statutes, the City of Siloam Springs shall rebate. 

on an individual claim basis, taxes paid to the City under this ordinance 

which amount to lll:lre than t\-Jenty-five dollars ($25.00) as paid on a single 

transaction which exceeds t\venty-five hundred dollars ($2500. 00). 

4. That it is determined that this or·dinance is necessary for preservation 

of the health and welfare of the citizens of the City of Siloam Springs 

and an emergency is hereby declared to exist and this ordinance shall be 

in effect from and after its passage. 

PASSED AND APPROVED this 21th day of 

(SEJ\L) 

ATTE$l: 

f,--' e,;D.c.ru!.!.!aur.:.~_y ____ , 1 9 81 • 

APPROVED: 

'-' . ,·,' ' ~: ·~· ' 

SAlES TAX 

r "1 
ORO! NANCE NO. !030 

' 

AN ORDINANCE LEVYING A SALES AND USE TAX PROVIDING 

FOR THE DISTRIBUTION OF REVENUE, DECLARING AN EMERGENCY AND FOR OTHER PURPOSES 

BE IT HEREBY ORDAINED by the Board of Directors of the City of Siloam Springs in 

special session assembled, as follows: 

1. That pursuant to Section Two, Act 990 of the 1975 Acts of Arkansas, as 

amended by Act 133 of 19Bl, a local sales and use tax in the amount of 

one percent (1%) be levied on the receipts from the sale at retail within 

the City of Siloam Springs of all items which are subject to taxation under 

the ARKANSAS GROSS RECEIPTS >AX ACT of 1941 as said Act has been heretofore 

or may be hereinafter amended. 

2. That the revenue produced by the collection of this tax shall be distributed as follows: eighty percent (80%) to be deposited into a special fund 

to be used exclusively for the construction and maintenance of the streets 

of the City of Siloam Springs; twenty percent (20%) to be deposited into 

the general fund of the City of Siloam Springs. 

3. As authorized by State Statutes, the City of Siloam Springs shall rebate, 

on an individual claim basis, taxes paid to the City under this ordinance 

which amount to more than twenty-five dollars ($25.00} as paid on a single 

transaction v1hich exceeds twenty-five hundred dollars {$2500.00). 

4. That it is determined that this ordinance is necessary for preservation 

of the health and welfare of the citizens of the City of Siloam Spnings 

and an emergency is hereby declared to exist and this ordinance shall be 

in effect from and after its passage. 

PASSED AND APPROVED this 24th day of ___ JF:.eeQ.brQumau:ry_'l ____ ,, 1981. 

(SEAL) 

ATTEST: 

Helen Allum, City Clerk 

' . .. 

APPROVED: 

r~. / 'j_ d.. J'/ ~ !z" . .e <· _____. 

• ;;u 
ORDINANCE NO. 1031 

AN ORDINANCE DIRECTIIIG REFERRAL OF THE QUESTION OF 

LEVYING A ONE PERCENT (1%) SALES AND USE TAX BY THE 

CITY OF SILOAM SPRINGS; ESTABLISHING THE DATE FOR 

SPECIAL ELECTION; DECLARING AN EMERGENCY; M~D FOR 

OTHER PURPOSES 

BE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE CITY OF SILOAM SPRINGS, BENTON 

COUNTY, ARKANSAS, in special session assembled, that; 

1. A Special Election be called for the purpose of referring the 

question of levying a one percent (1%} sales and use tax to vote 

of the qualified electorate of the City of Siloam Springs, Benton 

County, Arkansas, and; 

2. Such Special Election be held on March 24, 1981, pursuant to Section 

Two, Act 990 of the 1975 Acts of Arkansas, as amended by Act 133 of 

l98l,and; 

' 3. The Mayor of the City of Siloam Springs, under law, be and is hereby 

authorized and directed to proclaim such election to the Benton County 

Sheriff and Board of Election Commissioners and to the qualified 

electorate of the City of Siloam Springs, and; 

4. There being an immediate need to effect contlllu·icJ ul" revenues necessary 

to purposes established heretofore, an emergency is therefore declared 

to exist and this ordinance being necessary for the preservation of 

public peace, health and safety shall be in full force and effect from 

and after its passage. 

PASSED AND APPROVED by the Board of Directors, of the City of Siloam Springs, 

Benton County, Arkansas, this 2!J.th day of __ _.!i:§'e:QhDniJilil!ll"CJ"'c_-----' 1981. 

(SEAL) 

ATIEST: 

Helen Allum, City Clerk 

APPROVED: 

• 

... . . ·~ ·- '. ,. ·;; ;.c .. 

., 
CERTIFICATE 

The undersigned, City Clerk of the City of Siloam Springs, Arkansas (the "City11 ), hereby certifies that the foregoing page 

is a true and correct copy of Ordinance No. 1030 , passed at 

a regular session of the Board of Directors of the City, held 

at the regular meeting place of the Board at 7:00 o'clock p.m. 

on the 24th day of February, 1981, and that the Ordinance is of 

record in Ordinance Record Book No. 9 at Page 121 now 

in my possession. 

GIVEN under my hand and seal this /tfzfi...aay of '7?JT, 1992. 

(SEAL) 
CERTIFICATE 

The undersigned, City Clerk of the City of Siloam Springs, Arkansas (the 11City 11 ), hereby certifies that the foregoing page 

is a true and correct copy of Ordinance No. 1031 , passed at 

a regular session of the Board of Directors of the City, held at 

the regular meeting place of the Board at 7:00 a.m. on the 24th 

February, 1981, and that the Ordinance is of record in Ordinance 

Record Book No. 9 at Page 122 , now in my possession. 

GIVEN under my hand and seal this /~,;:tl....day of~~ , 1992. 

(SEAL)