StateofArkansas 

# . ----

. Jurisdiction: 

# /L'fti

## I

# (c ;f)?l__ TypeofLevy: _--=.Lo::..:c=.=a:..:..l

**::Sa**

**::..:l.::ces:::....a::::.:n:..:.:d~U::..:se=-T.!-'a::!;x:.__** 

### 10
-/-J

**~** EnactmentDate: __1_ 1
__ **Ct?~Q_'--- f3~;zq·-7**  

# I Q/o OrdinanceNo. -------- TaxRate:___ I' _ n_ Purposeand UseofTax:



## o~ **k** I 

# . Jo re..I/cieJ..

**!-~** 

# --lht 

### q(!JJ. / ApplicabilityofTax: Generalsales&usetax-Appliestoallgoodsandservicestaxableunderstatelaw
. AdministrativeCosts: 3%ofgrosscollectionswithheldbythestateforadministrationofthetax. CreditsorExemptions:Taxsubjecttosamecredits&exemptionsavailableunderstatesales&usetaxlaw SubsequentAmendmentsandAmendmentPurpose: 1. Date: ---------- AmendingOrdinance No.----------- PurposeofAmendment: 2. Date: ---------- AmendingOrdinance No.----------- PurposeofAmendment: 3. Date: ---------- AmendingOrdinance No.----------
- PurposeofAmendment: 4. Date: ------- --- AmendingOrdinance No.----------- PurposeofAmendment: --------------------------- Isthetaxonaviationfueldistributedforairportrelatedpurposes:

## Yes~ IfNo,statereason forbeliefthatthetaxisgrandfathered.

ThestateofArkansasadministerslocaltaxesforallcitiesandcountiesinthisstateandcommitsthatthe Arkansas DepartmentofFinanceandAdministrationwillnotifytheFAAofanysubsequentamendments tothistaxthatcouldaffectgrandfatheredstatus.

### ORDINANCE NO. B--1297 b b
. 

### AN ORDINANCE LEVYING ATAX OF 1% ON THE GROSS PHOCEEDS OR GROSS HECEIPTS DERIVED FROM SALES WITHIN THE CITY OF TEXARKA_"'A, AF\KANSAS; CALLING ASPECIAL ELECTION FOR APPP.OVAL THEREOF; PRESCRIBING OTHER MATTERS RELAT- ING THERETO; AND DECLARING AN EMERGENCY.

**\~1-fEREAS,** Act No. 4 of the First Extraordinary Session of 

### the General Assembly of the State ofArkansas for the year 1968 (called "Act No. 4") provides that any city of the first or second. ·class having a population of not more than 40,000 persons according to the most recent Federal 9ensus which has· been designated a Model 

### City under the Demonstration Cities and Metropolitan Development Act of 1966 may by ordinance levy for the benefit of that city a tax of not to exceed

**1;~** on gross proceeds or gross receipts derived from 

### sales within that city as such sales and gross proceeds or gross receipts are defined in the Arkansas Gross Receipts Act of 1941, as amendedi and 

### V<l-!EHEAS, the City of.Texarkana, Arkansas (called "City"), is a city of the.description set forth above; and 

### WHEREAS, Act No. 4 provides that the ordinance described above shall not become operative until approved by an election in 

### the City levying such tax; and \\'HEREAS, the City is 

### immediately in need of 

### revenues to operate 

### the government 

### of the 

### City and to furnish es&e·ntial services to its residents;

**~!0\"1,** 

### THEREFOHE, BE IT OHDAH!ED BY THE BOARD OF DIRECTORS of the City of Texarkana, Arkansas: 

### Section 1. That there is hereby levied for the benefit of the City a tax of

**l~S** on the gross proceeds or qross recc:>int_c:;

**n'"',..~"orl**

### (called •special election••); at which special election there will be submitted to the electors of the City the question of approving the levy of a tax of

**1;~** on the grosr. proceeds or gross receipts of sales 

### within the City. Section 3. That the

**questio~** 

### should be placed on the ballot of the special election in substantially the following form: Vote on measure by placing an "X11 in the squa·re above 

### the

**~easure** 

### either

### For or.Against: For

**15~:** tax on the gross receipts derived- from sales 

### within .the 

### City of Texarkana, Arkansas as such sales and gross receipts are defined in and taxabl_e under 

### the Arkansas Gross P.eceipts Act of 1941, as amended 

### {the "Arkansas Sales Tax

**La~•)** 

### ••••.•...•• Against

**l~~** 

### tax on the gro'ss receipts derived from sales 

### within the City of Texarkana, Arkansas as such sales and gross receipts are defined in and taxable under the 

### Arkansas Gross Receipts Act of 1941, as amended {the "Arkansas Sales Tax Law") ••.•••.•.•••..

## L_j Section 4. That the··special election shall be conducted and the vote canvassed in a manner prescribed by 

### law for state, county or municipal elections so far· as the same may be applicable, 

### and the Mayor shall give

**notic~** 

### of the special election by an advertisement published in a newspaper having a bona fide circulation 

### in the City, with the publication to be not less than ten (10) days prior to the date of the special election, and only qualified electors of the City shall have the right to vote at the special election on the question. 

### Section 5. That the results of the specia} ·election shall be proclaimed by the I;iayor and his proclamation shall be published 

### one time in a newspaper having a bona fide circulation in the City, which proclamation shall advise that the 

### resuits as proclaimed shall 

### be conclusive unless attacked in the courts within thirty (30) days after the date of such proclamation.

## . . page 3 shall cause this Ordinance to be 

### published on·cc a week for three weeks in a newspaper published in the City. 

### Section 8. 

### It 

### is herJ5bY found and detel·mined that the City, which has been designated a Model city, 

### under the Demonstration Cities 

### 'and !.:etropolitan Development Act of 1966, 

### is immediately in need of



# . additional revenues to enable it 

### to operate the government

**of'th~** 

### City and to furnish services to the residents thereof which are essential to the public health and welfare of the residents thereof, and that the operation of this Ordinance is immediately necessary to provide the additional revenues for the 

### City. Therefore, an emergency


## . is hereby declared to exist and this Ordinance being necessary for the immediate preservation of the·

**pu~lic** 

### peace, health and safety, shall be 

### in effect from the date of its passage. PASSED: **----~·~~a~r~c~h~6~--------'** 

### 1968. 

### APPROVED: 

## Is/ 

## w. E. Garris, Jr. •. ·.Mayor 

### ATTEST: 

# ·,. /S/ L. V. Young 

### city cler (SEAL)



# ....

# cr,

ORDINANCE NO. B--1297
.



### . AN OnDINAIJCE LEVYING ATAX OF

**l~c** ON THE GnOSS PP.OCEEDS OH GHOSS RECEIPTS DEHIVED FROM SALES WITHIN THE CITY OF TEXMKANA, .W.KANSAS; CALLING A SPECIAL ELECTION FOR APPP,OVAL THEREOF; PRESCRIBING OTHER MATTERS RELAT- ING THERETO; AND DECLMING AN EMERGENCY. \\1-!EREAS, Act No. 4 of the First Extraordinary Session of the General Assembly of the State of Arkansas for the year 1968 (called "Act No. 4") provides that any city of the first or second. 

### ·class having a population of not more than 40,000 persons according t6 the most recent Federal

**~ensus** which has· been designated a Model City under the Demonstration Cities and Metropolitan Development Act of 1966 may by ordinance levy for the benefit of that city a tax of not to exceed

**1]~** on gross proceeds or gross receipts derived from 

### sales within that city as such sales and gross proceeds or gross receipts are defined in the Arkansas Gross Receipts Act of 1941, as 

### amended; and \\1-!EREAS, ·the City of.Texarkana, Arkansas (called "City"), • is a city of the.description set forth above; and 

### WHEREAS, Act No. 4 provides that the ordinance described above shall not become operative until approved by 

### an election in 

### the City 

### levying such tax; and

**t:~'HEBEAS,** the City·is immediately in need of revenues to .ope,:rate the government of the City and to furnish ess-e·ntial services 

### to its residents; r-.!01.'1. THEP.EFOP.E, BE IT ORDAU!ED BY THE BOAP.D OF DIRECTORS of the City of Texarkana, Arkansas: Section 1. That there is hereby levied for the benefit of the City a tax of

**l~S** on the gross proceeds or nr11qc:
**""",-.,....~** ....+...

**....~**__,!' ___ -'

# --

.page 2 (called "spcciol election")·, at which special election there will be submitted to the electors of the City the question of approving the levy of a tax qf

**l)~** on the grOJ:SS proceeds or gross receipts of sales ' 

### . within the City. Section 3. That the question· should be placed on the ballot of the special election in substantially the fo'llowing form: Vote on measure by placing an nxn in the squa·re above 

### the measure either

### For or Against: For 15:: tax on the gross receipts derived from sales 

### within the 

### City of Texarkana, Arkansas as such sales and gross receipts are defined in and taxable under the Arkansas Gross neceipts Act of 1941, as amended (the "Arkansas Sales Tax Lawn) ••••••••••• Against l;'G tax on the gro'ss receipts derived from sales 

### within the City of Texarkana, Arkansas as such sales and gross receipts are defined in and taxable under the Arkansas Gross Receipts Act of 1941, as amended (the
. 11Arkansas sales Tax Law11 ) • • 0 • 0 • • • • 0 0 • • • 

## L_j Section 4. That the.special election shall be conducted and the vote canvassed in a

**manr~er** prescribed by law for state, 

### county or municipal elections so far as the same may be applicable, and the Mayor shall.give

**notic~** of the special election by an 

### advertisement published in a newipaper haVing a bona fide circulation in the City, with the publication to be not less than ten (10) days prior to the date of the special election, and only qUalified 

### electors of the City 

### shall have the right to vote at the special election on the question. Section 5. That the results of the special ·election shall be proclaimed by the

**~.~ayor** and his proclamation shall be published 

### one time in a **ne~vspaper** having 

### a bona fide circulation in the City, which proclarnation shall advise that the results as proclaimed shall be conclusive unless attacked in the courts within thirty (30) days after the date of such proclamation.

### page 3 shall cause this Ordinance to be published on·cc a week for 

### thl-ec weeks 

### in a newspaper published in the 

### City. 

### Section 8. 

### It is

**he~eby** 

### found and determined that the City, b which has been designated a l•todel City, undei the Demonstration Cities 

### ·and i:.etropolitan Development Act of 1966, 

### is immediately in need of



# . additional revenues to enable it to operate the govGrnffient of·th.e 

### City 

### and to furnish services to the residents thereof which are essential to the public health and welfare of the residents thereof, and that the operation of this Ordinance is immediately necessary to provide the additional revenues for the City. Therefore, an emergency is hereby declared to exist and this Ordinance being necessary for the immediate preservation of the'

**pu~lic** peace, health and safety, shall 

### be in effect from the date of its passage. PASSED:

**---~e:·l::.a::.r"ch"-'6"-----'** 

### 1968. 

### APPROVED: 

## /s/ 

## w. E. 

### Garris, Jr.



## .. ·.Mayor ATTEST: 

## ... Young 

### (SEAL)



# ...

### ORDINANCE NO. B--1297 

### b AN ORDINANCE LEVYING ATAX OF

**l~:** 

### ON THE GROSS PROCEEDS OR GROSS RECEIPTS DERIVED FROM SALES WITHIN THE CITY OF TEXARKANA, AHKANSAS; CALLING ASPECIAL ELECTION FOF\ APPHOVAL THEHEOF; PHESCRIBING OTHER MATTEHS RELAT- ING THERETO; AND DECLARING AN EMERGENCY. 1\'HEREAS, Act No. 4 of the First Extraordinary session of 

### the General Assembly of the State of Arkansas for the year 1968 (called "Act No. 4") provides that any city of the first or second. class having a population of not more than 40,000 persons according to the most recent Federal 9ensus which has· been designated a Model 

### City under the Demonstration Cities and Metropolitan Development Ad of 1966 may by ordinance levy for the benefit of that city a tax of not to exceed 1;0 on gross proceeds or gross receipts derived from 

### sales within that city as such sales and gross proceeds or gross receipts are defined in the Arkansas Gross Receipts Act of 1941, as amended; and 

### y,HEHEAS,·the City of **T~xarkana,** 

### Arkansas (called "City"), is a city of the description set forth above; and 

### WHEREAS, Act No. 4 provides that the ordinance described above shall not become operative until approved by 

### an election in 

### the City levying such tax; and WHEHEAS, the City is immediately in need of revenues to operate the government of the City and to furnish es&ential services to its residents; 

### N0\'1, THEHEFOHE, BE IT OHDAHIED BY THE BOARD OF DIRECTORS of the City of 

### Texarkana, Arkansas: Section 1. That there is hereby levied for the benefit of the City a tax of l;'S on the 

### qross nrocPP.rlc. ..,,.., ,..,..,.......,..,.. **~~~-~·~.._~** -'

## ' page 2 (called 11special e1ection11 ) ·, at which special election there will be 

### submitted to the electors of the City the question of approving the levy of a tax. of

**1;~** on the gross proceeds or gross receipts of sales 

### within the City. Section 3. That the question should be placed on the ballot of the special election in substantially the fallowing form: Vote on measure by placing an 11X11 in the squa·re above 

### the measure either For or Against: For

**lJ:~** tax on the gross receipts derived from sales 

### within .the City of Texarkana, Arkansas as such sales and gross receipts are defined in and taxable under 

### the Arkansas Gross Receipts Act of 1941, as amended (the "Arkansas Sales Tax Law") • • • . . . . • . • 

# LJ Against

**1;~** tax on the gro'ss receipts derived from sales 

### within the City of Texarkana, Arkansas as such sales and gross receipts are defined in and taxable under the 

### Arkansas Gross Receipts Act of 1941, as amended (the 11

### Arkansas Sales Tax 

### Lawn) .•.•.•..••••..

## L__j section 4. That the.special election shall be conducted and the vote canvassed in 

### a manner prescribed by 

### law for state, county Or municipal elections so far as 

### the same may be applicable, and the Mayor shall give notice of the special election by 

### an advertisement published in a newspaper haVing a bona fide circulation in the City, with the publication to be not less than ten (10) days prior to 

### the date of 

### the special election, and only qualified electors of the City shall have the right to vote at the special election on the question. section 5. 

### That the results of 

### the special!··election shall be 

### proclaimed by 

### the Mayor and his proclamation shall be published one time in a newspaper having a bona fide circulation in the City, which proclamation shall advise that the results as proclaimed shall be conclusive unless attacked in the courts within thirty (30) days after 

### the date of 

### such proclamation.

### ,, page 3 

### shall cause this Ordin<J.nce to be published on'ce a week for three weeks 

### in a newspaper published in the City. Section 8. It is hereby found and determined that the City, which has been designated a lhodel City, under the Demonstration Cities ·and I.-;etropolitan Development Act of 1966, is immediately in need of ' additional revenues to enable it to operate the government of th_e 

### City and to furnish services to the residents thereof which are essential to the public health and welfare of the residents thereof, and that the operation of this Ordinance is immediately necessary to 

### provide the additional revenues for the City. Therefore, an emergency is hereby declared to exist and this Ordinance being necessary for the immediate preservation of the

**pu~lic** 

### peace, health and safety, shall be in effect from the date of its passage. PASSED: 

### ---"'Wl,a_::r,:;:c:::hc_:,6:,_ ____, 1968• APPROVED: 

## /sl w. E. Garris, Jr. ·Mayor ATTEST:

(SEAL)



### ,, '

# \ ' 

# I ' ' 

## '. 

# ''

j ! 

### ' 

### l. •



## . '



# I I H.B• 

## .2L ABILL

# (t,-r ·' 

# . . 

# )**~** 

# . .::. •.••<(;4 I BY: REPRESENTATIVE McCLERKIN REPRESENTATIVE YOUNG AS ENGROSSED 'FOR AN ACT TO BE ENTITLED: "AN ACT AUTHORIZING CI1'IES OF THE FIRST AND SECOND CLASS HAVING APOPULATION OF NOT**~!ORE** THAN 40,000 PERSONS WHICH HAVE BEEN OR MAY HEREAFTER BE DESIGNATED MODEL CITIES UNDER THE DEMONSTRATION CITIES AND ME'I'ROPOLITAN DEVELOPMENT ACT OF 1966 jPUBLIC LAW 89-754; 80 STAT. 1255? TO LEVY AGROSS RECEIPTS TAX; TO PRESCRIBE FOR THE PROCEDURE FOR LEVYING SAID TAX; TO PROVIDE FOR THE COLLECTION OF SAID TAX; AND FOR OTHER PURPOSES. " . • BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:**SE~TION** 

### 1. Any city of the first or second class having a populatiori of not more than 401000 persons according to the most ·recent Federal Census, and which has been or may**her~after** be 

### ·' '

.J ·';**~** designated as a Model City under the Demonstration Cities and 0**~•>GOOO** -::;:: •Metropolitan Development Act of 1966 Li'ublic**La~<** 89-754; 80 Stat.'

Ill !Jl

# .

# ..

. 

# . .... ...... 

# .... .

# . ...... •••• 

# . . ....

. 

# . .

# . . ......
•• 0**~·01** fp'J·**.ooo~** 

## .z ·l 

### 0 'lJ 12551., may be an ordinance passed.bY its governing**bo~y,** levy for ·the benef'it of' such city a tax of not to percent(%) : exceed one on gro'ss proceeds 

### or gross receipts derived from·sales within said city, as such sales and gross proceeds or gross receipts are defined in the**ArlG~t.nsas** Gross Receipts Tax Law of 1941, as amended. Rules and



# . I'egulatlons promti!Sated by the Commissioner of Revenues for the Siate 

# I and administration of 

### - of Arkansas in connection with the collection the Arkansas Gross Receipts Tax shall be equally applicable with respect to any tax levied hereunder. Provided, the ordinance authorizing the levy of such tax shall set the rate thereof w:l.thin the limits authorized herein. J ) t"<l Provided, further, that the opera**tioiT-~ ~:**  of any ordinance levying such tax shall be subject to approval of 

# Z**~·{~.** 

### ["'g;!' .the voters as required in Section 2 of this Act. After**init~l** 

# I I. adoption of the tax as provided herein, the tax rate may b increased ·by such city under the ......

same procedure but not to exceed the max1mum prescribed here:tn.

# --

• •

**00~000** • .,, ,.

**~-.'** 

## --·. ''

_,__ ·•. 

### AS ENGROSSED ._, 

# ' ' ' ' 

# . '• • ·:... •.

SECTION 2, An ordinance of a city of the first or second 

### class, as provided in Section 1

**~.hereof,** shall not become operative until approved in an election in the city of the first or second class levYing _Such tax: Arl election shall be held in the levying city .the question of whether' such ordinance shall become effective· within 60 days after the receipt of a certified copy of the ordinance and shall_be conducted in the manner prescribed by law for holding 

### state, county, or municipal elections, so far as the same may be



## .' applicable. Amajority vote of.those voting in the election shall determine whether the ordinance shall be·operative. If the

**~:majority** l vote 11for11 the ordinance, it shall be deemed to be operative on the'

**~** . i ·:g••• '·',da:te that the governing body of the city makes 1ts official canvas uoooo 

# ...... : 

# . : 

# .... ...... •••• 

# .. 

# ...... of the election returns. Provided, however, that no such tax shall 

### be.Collected under any such qrdinance until the first day of·a month •::::• occurring at least 30 days after the operative date. Prior to the<::



### -a~·

## ..: ::0 ••• 111 • r.n •••
•• 0 •••

'"'• '" ,.

# ..

**~~**

# , ... 'I) Ul 111 

## z )> -1 1'1 election the ordinance shall be published once a \"teek :Cor at least 

### three (3} weeks in at least one newspaper publiched in the city of the first or second class in \'lhich the election is to be held. If a city of the first or second class shall hold an election as provided herein, and if the ordinance shall be rejected, no other election there?n shall be held by such city of the first or 

### second class for a period of one year from the 

### date of holding 

### such prior election.

-2- ''. ·}.

';··<•--·· **-~~-·--"·'""-** 

# -- j .' •• ;':



# . ' •. 

### ··..,

AS ENGROSSED SECTION 3. When the levy of the taxauthorized hereinhas been approved in a city of the first or second class as provid.ed heJ:ein, the governing body of such city shall certifytothe Commissioner ofRevenues of the State ofArkansas that such taxhas become operative and shall furnish to the Commissioner of
**Revenu~a** of the State ofArkansas the rate of' the tax, ineludingany limitations thereon, and the date on which it shallbecome operative. The Commissioner ofRevenues of the State ofArkansas shall collect the tax as levied.by the ordinance concurrentlywithand in the same manner as taxes collectedunder theArkansas Gross Receipts Act of

• 

# . 0 ,,,•• 1941, as amended. This additional tax·shallbe collectedby the Commissioner
•

**"~""** for thebenefit of said city and shallbe kept separatelyfrom the gross



# ..... ······ •• 

# ...... ...... . 

# .

# .. . 

# . .... ......



# ..

# .. • • 

# ......



# . ... • •

**~···**



# . 

# . .. . 

# ...... ·n1'-".".



### n •



# . • receipts tax collected for the state in said city. All revenues collected by the Commissioner ofBevenues pursuant to the provisions of this Act, less :three (3) percent thereofwhich shallbe deducted as a coat of' collection and deposited in the State Treasury tothe credit of the Constitutional

**ari~** FiscalAgencies Fund, shallbe remittedby the Commissioner to the levying city at the·same time the Commissioner remits sales tax revenues to the StateTreasury. All f'unda remi,tted tothe levying cityunder the provisions of thisAct shallbe deposited in the city general :fund of the levying city andused for the purposes prescribedby la;-r. SECTION 4. Any ordinance of a city adoptedpursuant to the authority granted"in thiaAct may be repealed inthe same manner au is providedhere.. in for its adoption. SECTION 5. The taxauthorizedby this Act shallbe inaddltion to all other fees and taxes which cities Of the first and second class arci now authorizedby lauto levy, whether levied in the form of excise, license, or privilege taxes, : 

### .. •

. 'I, ''o

\'



### ·' ' 

### ,, 

## ..

' ''



### I;' '•

0 

### .. • ... .• 

## ..,_ ,. ! }.'

AS ENGROOSED effect

**~ithout** the invalid provision, andto this end the provisions of this Act are.declared-to be severable. SECTION 7. All laVa and parts of laws in conflict with this·Act are hereby repealed. SECTION 8. It is hereby found and determinedby the GeneralAssembly that cities in this Statewhichhave ormay hereafter bydesignated as Model Cities under the Demonstration Cities andMetropolitan Development Act of 1966 need additional revenues to enable such cities and towns to continue to operate the government in such cities and furnish services to

.....: the residents thereof which are essential to the public health and wel-

**~ODU** • 0

00000 

# ......

0 0 000000 :

# ...:: 

# ...... 

# ..

# .. 0 0

**··~···** •••••0

0 • 0 0 0 fare of saidresidents and that.this Act is immediately necessary toprovide the additional revenues for such cities. Therefore an·emergency is hereby declared to exist and this Act being necessary for the immediate prescrvation of the public peace, health and safety shallbe in effect from the date of ita passage and approval.

**--'~-** 

## fs/ Hayes McClerkin 

## /sfDamon Young \_-:....

.·.... ' ',' ' 

### ..... '

' • '

' 

### "