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# ( StateofArkansas Type ofLevy: _ __:;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~-- ----**  **-- -~**  ApplicabilityofTax: General sales & use tax - Applies toallgoodsand services taxable understate law. Administrative Costs: 3% ofgross collectionswithheld bythestate foradministr ation ofthetax. Credits or Exemptions: Tax subjectto same credits & exemptionsavailable understatesales& use tax law SubsequentAmendmentsand Amendment Purpose: 1. Date: 

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# /"(.h. Amending Ordinance No.

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# J,5 2. Date: - -- -- -- -- Amending Ordinance No.----------- Purpose ofAmendment: -------------- ------- ---- 3. Date: --------- Amending Ordinance No.----------- Purpose ofAmendment: --------------------- ---- 4. Date: --------- Amending Ordinance No.----------- Purpose ofAmendment: ----------- -- -- -- -- --- --- Is thetax on aviationfuel distributedforairport related purposes: Yes



### or~ If No, state reason for beliefthat thetax is grandfathered.



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# tS'. The state ofArkansas administers localtaxesforall cities and counties inthisstate and commitsthatthe Arkansas Departmentof Finance and Administrationwill notifythe FAA ofany subsequentamendments tothistaxthatcould affectgrandfathered status.

### 0RD1NANCE NO._-ill103'1_ AN ORDINANCE LEVYING ASALES 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 distri

### buted 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**

### ____ , 1 981 •


### APPROVED:



### '-'
. ,·,' '

**~: ·~·**  ' 

## SAlES TAX 

## r "1

### ORO!NANCE NO. !030 

### ' AN ORDINANCE LEVYING ASALES 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:

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### • 

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### ORDINANCE NO. 1031 AN ORDINANCE DIRECTIIIG REFERRAL OF THE QUESTION OF LEVYING AONE 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:



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### .

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### CERTIFICATE The undersigned, City 

### Clerk of the City 

### of Siloam Springs, Arkansas (the "City 11 ), 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)