State of Arkansas 

.

---- . 

Jurisdiction: /L 'f ti I (c; f)?l__ Type of Levy: _--=.Lo::..:c=.=a:..:..l ::Sa::..:l.::ces:::....a::::.:n:..:.:d~U::..:se=-T.!-'a::!;x:.__ 

Enactment Date: __ 1_ 

101 - /-J ~ __ Ct?~Q_'--- f3~;zq·-7 I Q/o Ordinance No. -------- Tax Rate: ___ I'_ n_ 

Purpose and Use of Tax: o~I k .Jo re..I/cieJ.. !-~ --lh t q(!JJ. 

/ 

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 airport related purposes: Yes~ If No, state reason 

for belief that the tax is grandfathered. 

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. 
ORDINANCE NO. B--1297 

b 

b . AN 

CEEDS 

ORDINANCE 

OR LEVYING A TAX OF 1% ON THE GROSS PHOCITY OF 

GROSS HECEIPTS DERIVED FROM SALES WITHIN THE TEXARKA_"'A, AF\KANSAS; CALLING A SPECIAL 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 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 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 

CEEDS 

OnDINAIJCE LEVYING A TAX OF l~c ON THE GnOSS PP.OCITY OF 

OH GHOSS RECEIPTS DEHIVED FROM SALES WITHIN THE TEXMKANA, FOR APPP,OVAL .W.KANSAS; CALLING A SPECIAL ELECTION 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 . 11 Arkansas 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 

CEEDS 

ORDINANCE LEVYING A TAX OF l~: ON THE GROSS PROCITY OF 

OR 

TEXARKANA, 

GROSS RECEIPTS DERIVED FROM SALES WITHIN THE 

FOF\ APPHOVAL AHKANSAS; CALLING A SPECIAL ELECTION 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 11 special 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.-;etropoli tan 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:,_ ____ , 196 8 • 

APPROVED: 

/sl w. E. Garris, Jr. 

·Mayor 

ATTEST: 

(SEAL) 

,, ' 
\ 

' I 

' 

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• 

. 

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H.B • .2L 

A BILL 

(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 A POPULATION 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 A GROSS 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 401 000 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'i t 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 ~·{~. 

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

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. A majority vote of.those voting in the election shall 

determine whether the ordinance shall be ·operative. If the ~:majority 

l 

vote 11 for 11 the ordinance, it shall be deemed to be operative on the' 

~ . i 

·:g••• '· ', da:te that the governing body of the city makes 1 ts 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 

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-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 tax authorized herein has been approved 

in a city of the first or second class as provid.ed heJ:ein, the governing 

body of such city shall certify to the Commissioner of Revenues of the State 

of Arkansas that such tax has become operative and shall furnish to the 

Commissioner of Revenu~a of the State of Arkansas the rate of' the tax, ineluding any limitations thereon, and the date on which it shall become 

operative. The Commissioner of Revenues of the State of Arkansas shall 

collect the tax as levied. by the ordinance concurrently with and in the 

same manner as taxes collected under the Arkansas Gross Receipts Act of 

. 

• 0 ,,, •• 

1941, as amended. This additional tax· shall be collected by the Commissioner 

• "~"" for the benefit of said city and shall be kept separately from the gross ..... 

······ •• ...... 

...... . . .. . . .... 

...... 

.. .. • 

...... • 

. ... • • ~··· 

. . . . . ...... ·n 1'-". ". n • 

. 

• 

receipts tax collected for the state in said city. All revenues collected 

by the Commissioner of Bevenues pursuant to the provisions of this Act, less 

:three (3) percent thereof which shall be deducted as a coat of' collection 

and deposited in the State Treasury to the credit of the Constitutional ari~ 

Fiscal Agencies Fund, shall be remitted by the Commissioner to the levying 

city at the· same time the Commissioner remits sales tax revenues to the 

State Treasury. All f'unda remi,tted to the levying city under the provisions of this Act shall be deposited in the city general :fund of the 

levying city and used for the purposes prescribed by la;-r. 

SECTION 4. Any ordinance of a city adopted pursuant to the authority 

granted" in thia Act may be repealed in the same manner au is provided here .. 

in for its adoption. 

SECTION 5. The tax authorized by this Act shall be in addltion to 

all other fees and taxes which cities Of the first and second class arci 

now authorized by lau to levy, whether levied in the form of excise, 

license, or privilege taxes, 

: .. • 

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AS ENGROOSED 

effect ~ithout the invalid provision, and to 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 determined by the General Assembly 

that cities in this State which have or may hereafter by designated as 

Model Cities under the Demonstration Cities and Metropolitan 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 

..... 

~ODU 

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

• 0 00000 

...... 0 

0 

000000 

: ... :: ...... 

.. .. 0 0 

··~··· ••••• 0 

0 • 0 

0 0 

fare of said residents and that .this Act is immediately necessary to provide 

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 shall be in effect from the 

date of ita passage and approval. 

--'~-

fs / Hayes McClerkin 

/sf Damon Young 

\_-:.... 

.· .... ' 

',' 

..... ' ' 

' 

• 

' 

' 

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