State of Arkansas 

Jurisdiction: ~oje... ( 5 Type oflevy: ---=-Lo:..:c::.::a:.:.. I::.Sa:..:l..:::.es::....::.;an:..:..:d::....::.U.:::..:se=-T..:..:a~x=----

Enactment Date: 0 S(O'j/[9. <bL Ordinance No. _8_J.._-_{_() ____ Tax Rate: _1'--%=-r; __ 

Purpose and Use of Tax: () Uf-fo 1 0 pe(Q t-t'on5 

Applicability of Tax: General sales & use tax- Applies t o 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: __

OS(/D(*[) ___ ...;:..._ 3 ____ Amending Ordinance No. --='i{::..__s_--~-~------

Purpose of Amendment: 4tn~~r., 5 ;I).Bl~ Tr c:(l\~qct•'o'\ De f.t tt()f) 

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 o@ N 0 If No, state reason 

for belief that the tax is grandfathered. 

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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. 

J2--;/?/!5 

Date 7 
ORDINANCE NO. g;;, -/ 0 

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 ___ L[D_._,_..,,M=."-'=e.t_,"'-'"-----

dJL \0 ·~·= h. 

' MAYOR I' 

APPROVED: 

ATTEST: ~It CLERK 
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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. 

na 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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