State of Arkansas 

Jurisdiction: ?, Ae 0\ "'~ 

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 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.------------

Purpose of Amendment: 

Is the tax on aviation fuel distributed for airport related purposes: Yes o~f No, state reason 

for belief that the tax Is grandfathered. 

?rc:- trz.!~o/t 7 4to(+~f . No 5vbs

1vl.At at')1c;..JtYH0 ts 

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. 

J 
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 improve4 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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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 r 

I, .. ;J: .•... 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· ~ s . Of' fi ce 

.~9~.-1-.9.~ .. 

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 . 

a~d. fuo. ~t. ,~,.on ·.·.·.rtlfar. 

Subscribed and sworn to before me tliis ... 

. .19 ... 

JOtlo 

.8.3 ' 

Notary Public. 

My Commission expires -;;;;2._ h , wf/