### StateofArkansas Jurisdiction: 

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# fv TypeofLevy: Local Salesand UseTax Enactment Date: 

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## /t:~L PurposeandUseofTax:



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# oj 11 I , ApplicabilityofTax: General sales& 

### usetax-Appliestoafl goods andservicestaxable understate law. Administrative Costs: 3% ofgross collectionswithheld bythestateforadministrationofthetax. Creditsor Exemptions:Taxsubjecttosame credits& 

### exemptionsavailable understate sales & 

### usetaxlaw SubsequentAmendmentsand Amendment Purpose: 

## 1. Date: ---------- AmendingOrdinance No.----------- PurposeofAmendment: 

## 2. Date: ---------- AmendingOrdinance No. ----------- Purpose ofAmendment: 

## 3. Date: ---------- AmendingOrdinance No. ----------- Purpose ofAmendment: 

## 4. Date: ---------- AmendingOrdinance No.----------- PurposeofAmendment: -------------------------- Isthetaxonaviationfueldistributedforairportrelated purposes: Yes orNo 

# Hu IfNo, state reason forbeliefthatthetaxisgrandfathered. 

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# d ThestateofArkansas administerslocaltaxesforall citiesand countiesinthisstateandcommitsthatthe Arkansas DepartmentofFinance and Administrationwillnotifythe FAAofanysubsequentamendments tothistaxthatcould affectgrandfatheredstatus.
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# ' 1./f/1//J Date ohn H.Theis, Assistant Revenue Commissioner(



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## RECEIVED 

# MAY28!985

**S,~LES** 

## TAX BE IT ENACTED BY THE QUORUM COURT OF LONOKE COUNTY, STATE OF ARKANSAS, AN ORDINANCE TO BE ENTITLED: ORDINANCE NO.

**-~3e::~l9~B~5c__** 

### AN EMERGENCY ORDINANCE TO LEVY A ONE PERCENT (1%) COUNTY SALES AND USE TAX: TO ESTABLISH A SYSTEM FOR



### THE REBATE REQUIRED BY ACT 26 OF 1981: TO DEFINE "SINGLE TRANSACTION": AND FOR OTHER PURPOSES ARTICLE 1: The1:e is heTeby levied a county-wide (excise) sales tax of one per centum 

### (11'.} upon tl1e gross receipts from the sale at retail within the county on or after



## ~ ..\'\ \ , t9B5, of nll items which aTe now subject or may heTeaftel· be subject to the Arkansas Gross Receipts Tax, as provided by Arkansas Act 26 of 

### 1981, First Extraordinary Session, as

**amended~by** ARTICLE 2. There is hereby levied a county-wide (excise) use tax upon the storage, use or consumption within Lonoke County, Arkansas of tangible personal property purchased, leased or rented- £tom any retailer outside the State on or after 

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# \ t 1985, for storage, use or other consumption in Lonoke County, Arkansas; at 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, as amended,. 

### b!PARTICLE 3. The levy, exemption from and collection of the county11i.de sales tax and the county-wi"deuse 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 amended; and tl1e Arkansas Compensating Tax Act (Use Tax), as amended, except that the definition of single tnmsaction ns set out herein shall apply; (b) the existing rules and regulations pertaining to the 

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### Arkansas Gross Receipts Tax and the Arkansas Compensating Tax as promulgotCd by the Deportment of Pinance and Administration, Division of Revenues, State of Arkansas; and (c) the provisions of Act 26 of 1981, FirSt Extraordinary Session, as amended 

## .U' ARTICLE 4, Taxes levied and collected under this ordinance should be levied and collected only to a maximum tax of Twenty-five Dollars ($25.00) on each single transaction, and vendors shall be responsible for collecting and remitting the tax only to the maximum of Twenty-five Dollars ($25,00) on each single transaction. Vendors collecting, reporting and remitting such

**county-1~ide** sales and/or use taxes should show county-wide sales taxes as a separate entry on the tax report form filled with the commissioner of revenue. ARTICLE 5. The term "single transaction" for the purpose of the county sales tax under this ordinance, shall be defined according to the nature of the good purchased, as follows: (a)

**\~hen** 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 peraon by a seller, each individual unit, whether part of a "fleet" sale or not, shall be treated as a sir<gle transaction for the purpose of thia ordinance, and the maximum tax of Twenty-five Dollars ($25,00) set forth in Al"ticle 4 above shall be paid on each Individual unit as l"efert."ed to

**he~einabove;** pt."ovided this

**p~ovision** shall not apply to motor vehicles handled under Section 10 (b) of Act 26 of 1981, First Extraordinary Session, as

**amended.~** (b) The charges for utility services, which are subject to the taxes levied under this ordinance, and which are furnished on a 

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continuous service

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

**purp~se** of the maximum tox of

**Twenty~five** Dollars 

### ($25,00) set forth in Article 4 of this ordinance, shall be computed in monthly increments, and each such monthly charge increment shall be considered to be a single transaction for the purposes of this ordinance. (c) For sales of building me,terials and supplies to contractors, builders or other persons, a single transaction for the purpose of this ordinance, shall be deemed to be any single building structure including all structural components therein 11hich shall be confirmed by affidavit of the contractor, builder, or other person stnting that the purchases to be considered as a single transaction arc a part of a single building structure. (d) Hhen t110 or more items of major household appliances; commercial appliances; major equipment and machinery are sold, each individual unit shall be treated as a sihgle transection for the purpose of this ordinance. (e) For groceries, drug items, drug 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

**~ales** tax figure has been reported and ramit ted to the Stote. (f) Any taxpayer not subject to the levy of a use tax on tangible personal property brought into the State of Arkansas for storage until such property is subsequently initially used in the State of Arkansas, County Use tax shall be computed on each purchase of such property by said taxpayer as 

### if all Such property was subject upon purchase to the County Use Tnx up to a **r.~aximum** of Twenty-five Dollars 

### ($25.00) per single transaction. The taxes so computed ln the preceding sentence shall be aggregated on a monthly basis and such 

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aggregate monthly amount shall be divided by the sum of the total purchases of such property on which the taxes are computed and the quotient shall be multiplied by the amount of the taxpayer's property sub-sequently initially usod and subject to levy of a use tax within the munic.ip11Uty or county during the month for which the monthly aggregate tal: figure was computed, and the product shall be the amount of county usc tax liability for said tn:x: liability for said

**ta~payer** for the month computed. ARTICLE 6, That for purposes of thO County Sales Ta:x: as i·· provided for in this Ordinance as nmended and as applied to the construction of any single family residential structure, the erection of which requires the issuance of n bul.lding permit from any of the Cities or County, a single transaction shall be considered to be the cou1pleted structure. The sales tax imposed by said Ordinance as amended shsll be levied based upon the final co-st of the materials purchased to build said said structure rather than upon the incremental sales of materials used in said construction. ARTICLE 7, Proceeds hom the County Sales Tax shall be dhtributed according to Act 26 of 

### 1981, First Extraordinary Session, as amended, 

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# .. The portion of the County Sales Tax which is distributed to cities and towns in the County pursuant to Act 26 of 

### 1981, Firat Extraordinary Session as amended 

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### as determined by ssid city or town, The portion 

## f.··. '·· distributed to the County government of Lonoke County shall he used with 757, of the amount received to be distributed to the Road· and Bridge Department; 237. of the amount received distributed for the pUrpose of County Sanitation and Garbage Disposal and 27. of the amourtt received distributed fol: the County Library. 

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## = .. .......""'- ..... ARTICLE 9. If 

### any part of this ordinance is held invalid, such 

### invalidity shall not affect any othor portion of this ordinance which can be made effective without invalidity. WllEREAS, the Citizens of Lonoke County approved a **one~ccnt** county·wide sales and use tax; the effective date of the county·wide sales ond use tax shall be 

### 1985; the levy and collection of the county·wide sales and use tax is vitally important to the financial stability of Lonoke County and the well-being of its 

### citizens; and the adoption of various procedures and definitions prior to the effective date is critical to the administration of the 

### county-wide sales and use tax; 

### An emergency is hereby declared to exist, and this ordinance, being necessnry.for the health, safety and welfare of the **citi~ens** of Lonolte County, shall be in full force and effect from the date of passage ll!ld approval•



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