State ofArkansas Jurisdiction:



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# <bL Ordinance No. 

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# 0 pe(Qt-t 'on5 Applicability ofTax: General sales 

### & use tax- Applies t o all goods and services taxable under state law. Administrative Costs: 3% ofgross collections withheld by the state for administration ofthe tax. Credits or Exemptions: Tax subject to same credits 

### & exemptions available understate sales 

### & use tax law Subsequent Amendments and Amendment Purpose: 

### 1. Date:

_____ ...;:..._ ____ Amending Ordinance No.


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# Def.t tt()f) 2. Date: -- ---- ---- Amending Ordinance No.------ --- -- Purpose ofAmendment: 

### 3. Date: ---------- Amending Ordinance No. - --- -- -- --- Purpose ofAmendment: 

### 4. Date: ---------- Amending Ordinance No.----------- Purpose ofAmendment: Is the tax on aviation fuel distributed for airport related purposes: Yes o@ 

# N 0 If No, state reason for beliefthat the tax is grandfathered.



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# t> The state ofArkansas administers local taxes for all cities and counties in this state and commits that the Arkansas Departmentof Finance and Administrationwill notify the FAA ofany subsequent amendments to this taxthat could affect grandfathered status. 

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### ORDINANCE NO. 

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### AN ORDINANCE PROVIDING FOR THE LEVY 'OF A LOCAL SALES AND USE TAX AT THE RATE OF ONE PERCENT (1%) ON RECEIPTS FROM RETAIL SALES WITHIN THE CITY OF Ra<:;ERS**~** 

### ARKANSAS; PROVIDING FOR THE REBATE OF TA...'<ES IN EXCESS OF TWENTY FIVE DOLLARS ($25 .00) PAID 

### TO THE CITY ON A SINGLE TRANSACTION; PROVIDING FOR A SPECIAL ELECTION ON HAY 4 198 2 ; PROVIDING THE E"H.ERGENCY CLAUSE AND FOR OTHER PURPOSES -- 

### WHEREAS, there is a great need for immediate impr9vement of municipal services and a stable source of revenue to finance such vital local government services, and 

### WHEREAS, Act 25 of 1981, First Extraordinary Session, provides for the local option of adoption of a city wide sales and use tax. 

### NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF**--------~R~OG~E~R~S**

### ______, ARKANSAS Section 1. LEVY OF SALES AND USE TAX. As authorized by Act 25 of 1981, First Extraordinary Session, of the Acts of Arkansas, there is hereby levied a 

### sales and use tax at the rate of one percent (1%) on the receipts from the sale at retail within the city of ROGERS , Arkansas, on all 

### such items which are subject to taxation under the Arkansas Gross Receipts Tax Act, Act 386 of 1941 of the Acts of Arkansas, as amended. Section 2. SINGLE**TRili~SACTION** 

### REBATE. Taxes in excess of $25.00 paid to the city on a single transaction shall be rebated to the purchaser of the item subject to taxation under Section 1 hereof. The City Clerk of the City of ROGERS , Arkansas, may promulgate reasonable rules and regulations not inconsistent with the provisions of the Ordinance to implement the rebate procedure of taxes paid in excess of $25.00 per single transaction. Section 

### 3. SPECIAL ELECTION. Said question of the levy of a 

### sales and use tax as provided in Section l 

### hereof shall be submitted to a 

### vote of 

### the citizens of ROGERS 

### Arkansas, by special election to be held on HAY 4 , 198 __

2_ 

### Section 4. EMERGENCY CLAUSE. That the City Council for the City of ROGERS , 

### Arkansas, has determined that there is a great need to establish a stable source of revenue to finance vital municipal services, and this Ordinance being necessary for the preservation of the health, safety and welfare of the Citizens of ROGERS , Arkansas, shall become law immediately upon its passage, approval and publication. Passed and approved this 

# /Jv 3';_ 4_ day of ___ 

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# dJL\0**·~·=** h. ' MAYOR 

# I' APPROVED: 

### ATTEST:

# ~It CLERK·.;: .;_:; .j <I 

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ORDINANCE


## NO.~- AN ORDINANCE AMENDING ORDINANCE NO. 82-10, THE "ONE CENT LOCAL· SALES AND .USE TAX" ORDINANCE, DEFINING "SINGLE TRANSACTION", PROVIDING , THE EMERGENCY CLAUSE, AND FOR OTHER PURPOSES. WHEREAS, Act 802 of the Acts of Arkansas, 1983, provide that the seller is required to·collect the local sales and use tax only to a maximum of $25.00 on any single transaction, and thus eliminates the rebate of local sales tax collected in excess of $25.00 on any single

**transaction~** and WHEREAS, Act 802 of 1983 requires the definition of single 'transaction by the Municipality levying the tax,

**~OW--.----T.HER-Eroli.E.,** BE IT ORDAINED



### OF~~RS, ARKANSAS:] BY THE CITY COUNCIL OF THE CITY _Section· 1. That Ordinance No. 82-10 dat.ed March 23, 1982, of the

City of Rogers, Arkansas, is amended by adding a new section to be numbered Section 2.1, which shall read as follows: 'section 

### 2.1. "Single transaction" defined. Single transaction: 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 of Arkansas, Department of Finance and Administration. A single transaction may involve the sale of one or more than one item. Section 2. Whereas there 

### is a need for orderly administration and collection of the local one cent sales and use tax, and this ordinance ·being necessary for such purpose, and therefore, necessary for the

preservation of the health, safety and welfare of the citizens of Rogers, an emergency is declared to exist and this ordinance shall become law

**immedi~tely** upon its passage, approval and publication. 

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# teo_..'fh-'-"'~"'+-'-/-"'-0 **-r-, -~-'/**  (/.1-,_73'-'-- () Approved: Mayor

Prepared by: R. Douglas Schrantz 

### 7?-ISCity Attorney Prepared: 5/3/83

**R~quested** by: Mayor Sampier 

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SALES TAX

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