State of Arkansas 

Jurisdiction: Stzm t ~ Type of Levy: _ ___.:::Lo::::.c:::!a::.:.I..::::S~a.:.::le:..:::s..:::a~n~d..::U~s~e-"T:..:::a~x--

Enactment Date: 3 }J 1 t g'7 Ordinance No. _g=-1_:__ ... .::=3~---- Tax Rate: ___ _ 

Purpose and Use of Tax: CoU~ SfrVl 'ces 1 

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: ---------- Amending Ordinance No.-----------

Purpose of Amendment: 

2. Date: ---------- Amending Ordinance No.-----------

Purpose of Amendment: 

3. Date: ---------- Amending Ordinance No.-----------

Purpose of Amendment: 

4. Date: ---------- Amending Ordinance No.-----------

PurposeofAmendment: ---------------------------

Is the tax on aviation fuel distributed 

for belief that 

for airport related purposes: Yes o~ If No, state reason 

the tax is grandfathered. 

The state of Arkansas administers 

Arkansas Department of Finance 

local taxes for all cities and counties in this state and commits that the 

to this 

and Administration will notify the FAA of any subsequent amendments 

tax that could affect grandfathered status. 
.. 

ORDINANCE NO. £?-- ~ 

BE IN ENACI'ED BY THE QUORUM COURT OF THE COUNrY' OF STONE, 

srATE OF ARKANSAS 

AN ORDINANCE 'IO BE ENTITLED: 

AN ORDINANCE TO SEI' A SPOCIAL ELECTIOO TO SUBMIT FOR THE APPROVAL OF 

THE ~ OF SlONE COUNTY, THE LE11Y OF A ONE PERCENT ( l %) SALES 

AND USE TAX; AND FOR Ol'HER PURroSES 

WHEREAS, the Quorum Court of the County of Stone has approved 

the levy of a one percent (1%) sales and use tax within the County of Stone and 

WHEREAS, it is necessary to hold an election for the residents of Stone County to approve said tax; 

~' THEREFORE, be it ordained by the Quorum Court of the 

County of Stone: 

SEX:l'IOO I 

'!hat there be and there hereby is called, a special election 

to be held between the hours of 7:30 A.M. and 7:30 P.M. on d14£tl{ J~ 

1987 at which time there shall be submitted to the electors of the county, 

the question of approval of a one percent (1%) sales and use tax, as 

authorized by Act 991, 1981 Acts of Arkansas, as amended by Act 26 of 

the 1981 Special Legislative Session. 

SECTIOO II 

'Ihat the question shall l:::e placed on the ballot for the election 

in substantially the follo.ving form: 

Vote ononemeasure by placing a "X" in the square opp::Jsite 

the measure either for or against: 

FOR ADOPI'IOO OF A ONE PERCENT (l%) LCCAL SALES AND USE TAX 

WITHIN THE COUNTY OF Sl'OOE. 

AGAINsr THE ADOPI'ION OF A ONE PERCEm' ( 1%) IJX:AL SALES AND 

USE TAX WI'l'Hlli THE C()(INIY OF S'l'()NE. 

SECTIOO III 

That the election shall be held and conducted and the vote 

canvassed. and the results declared under the law and in the manner 

I"llW provided for County elections, so far as the same is applicable, 

and only qualified voters of the County shall have the right to vote 

at the election. 
'· ./ 

/ SECriOO IV 

Said tax shall be levied and collected only to a maximum of 

twenty-five dollars on each single transaction and a rebate pursuant 

to §lO{a) of Act 26 of the 1981 Special Legislative Session, the County 

shall provide a rebate from the County for taxes collected in excess 

of twenty-five dollars ($25.00) paid to the COunty on a single 

transaction. 

SEX:TION V 

'lllat the results of the election shall 00 proclaimed by the 

Judge,. and his Proclamation shall be published one time in a newspaJ;er having a general circulation in the County, which Proclamation 

shall advise that the results as proclaimed shall be conclusive 

unless attacked in the Chancery Court of Stone County, Arkansas 

within thirty (30) days after the date of publication of such 

Proclamation. 

SECriOO VI 

'Ihat a copy of this Ordinance shall be given to the Stone 

Co\Ulty Board. of Election Carunissioners so that the necessary 

election officials and supplies may be provided; and the Stone 

County Election Ccmmissioner is directe::i to do all things legal! y 

necessary and required under the law to prepare for and hold the 

special election on said question. 

SECriON VII 

'Ihe County Clerk of Stone County shall forthwith certify a 

copy of this Ordinance, upon its approval by the Quorum Court, to 

the Stone County Election Commission in order that the question may 

be timely put on the ballot for such special election. 

SECriOO VIII 

'Ihat the County of Stone needs a steady source of inccme 

to provide for vital county services and to provide for the 

safety and public welfare of its inhabitants. Therefore it is 

declared that an emergency eJdst and this ordinance will be in 

effect immediately from its passage. 

Passed this 16th day of Februal:y, 1987. 

Attest: 

~k!U 

)