State ofArkansas Jurisdiction: 

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# "'~ Enactment Date: __ 

# -g **_/_,_/_ ~_)**  **=---** Typeoflevy: **--~Lo~c~a~I~Sa~l~es~an~d~U~se~T~a~x~---** Ordinance No. __ 

## 4_1_ ' _)_ )::.....___ __ Tax Rate: 

# --'-/_..i{_., ___ Applicability ofTax: General sales & use tax- Applies to all goods and services taxable understate law. AdministrativeCosts: 3% ofgross collectionswithheld bythe 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.---------------------- Purpose ofAmendment: 2. Date: ------------------- Amending Ordinance No. - ------------------ Purpose ofAmendment: 3. Date: ---------- Amending Ordinance No.------------- Purpose ofAmendment: 4. Date: -------- -- Amending Ordinance No.------------ Purpose ofAmendment: Is the taxon aviation fuel distributed forairport related purposes: Yes

## o~f No, state reason for beliefthatthetax Is grandfathered. 

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The state ofArkansas administers local taxes for all cities and counties in thisstate and commitsthat the Arkansas Department ofFinance and Administration will notifythe FAA ofanysubsequent amendments tothis taxthatcould affectgrandfathered status.
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### City City

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### of Pine Bluff Council 

### ORDINANCE NO. AN ORDINANCE PROVIDING FOR THE LEVY OF A LOCAL

.SALES,TAX AT THE RATE OF ONE PERCENT (1%) ON RECEIPTS FROH RETAIL SALES WITHIN THE CITY OF PINE BLUFF, ARKANSAS; PROVIDING FOR THE REBATE OF TAXES IN EXCESS OF TWENTY-FIVE DOLLARS ($25.00) PAID TO THE CITY ON A SINGLE TRANS- ACTION; PROVIDNG FOR A SPECIAL ELECTION ON JUNE 28, 1983; PROVIDING FOR AN EHERGENCY AND FOR OTHER PURPOSES. ·WHEREAS., there is a great need for immediate improve

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### ment of municipal services and a stable source of revenue to 5 finance such vit.al local goverrunent services; and, 

### 6 HHEREAS, Act 990 of 1975, as amended, provides for 7 the local option of adoption of a city-wide saLes tax.

**~** 

### 8 NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF 

# -- 9 THE CITY OF PINE BLUFF, ARKANSAS: 10 SECTION l: As authorized by Act 990 of 1975 of the 11 Acts of Arkansas, as amended, there is hereby levied a sales 12 tax at 

### the rate of one per cent (1%) on the receipts from the 

### 13 sale at retail within the City of Pine Bluff, Arkansas, of all 14 such items which are subject to taxation under the Arkansas ' 

### 15 Gross Receipts Tax Act, Act 336 of 1941 of the Act of Arkansas, 16 as amended. 17 SECTION 2: Taxes in excess of twenty-five dollars 18 ($25.00) paid to the City on a single transaction shall be re19 bated to the purchaser of the items subject to taxation under 

### 20 Section l hereof. The City Clerk of the City of Pine Bluff, 21 Arkansas, may promulgate reasonable rules and regulations not 22 inconsistent with the provisions of the ordinance to implement 23 the rebate procedure of taxes paid in excess of twenty-five 24 dollars ($25.00) per single transaction. 

### 25 SECTION 3: Said question of the levy of a sales tax 26 as provided in Section 1 hereof shall be submitted to

**~** vote 27 of the citizens of Pine Bluff, Arkansas, 

### by special election 

### 28 to be held on June 28, 1983. 29 SECTION 4: That the City Council has determined that 30 there is a great need to establish a stable source of revenue 31 to finance vital municipal services, and this ordinance being 

### 32 necessary for the preservation of the health, safety and

### City of Pine Bluff City 

### Council

1 welfare of the citizens of Pine Bluff, Arkansas, shall become 

### 2 law as soon as legally possible after obtaining approval of 

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### 12 voters. 

### PASSED AND APPROVED this 

# .23J day of MAYOR ' 

# / ,k&tL! SPONSO .

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## 19$'.:5.NOTE-This Affidavit may be rilade by the editor, publisher, principal account<'nt. • STATE OF ARKANSAS 

### \ County of Jefferson 

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## 9.·..**.l:~9P.~---·····················** do solemnly swear that I am Mi'hr, rrats!taAIIIOoo principal accountant of THE COMMERCIAL, a Daily Newspaper, printed and Published in Jefferson County, State of Arkansas; that I was such aiiih1, patsliablip principal accountant at and during the publication of the annexed legal advertisement in the case of...City...of ...

**P.i.r:J..~.** -Bluf'.f' ...

MayGP·

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### .. pending in court. in said county, and at the dates of the several publications of said advertisement hereinafter stated, and that during said period and said dates, said newspaper was printed and had a bona fide circulation, in said county; and that said newspaper had been regularly printed and published in said county and had a bona fide circulation therein for a period of six months next before the date of the first publi- cation of said advertisement and that said advertisement was published in the regular issue of said newspaper for .C?D.t$............times, the first time thereof had been made the .......JO.tb. .day of.....

### June--- .19-8-3 the second on the. . .daY of 19.. the third on the. . . .day of. . ...19 the fourth on the .....day of.......... . .19.... the fifth on the ......day of..... . .19.. and the sbcth on the......day of.. . ....19 .



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Subscribed and sworn to before me tliis... . .19... 

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Notary Public. My Commission expires 

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