State of Arkansas 

Jurisdiction: _ ..... f(Y...:.. I < .:..J,L; _...:.....::....__c.iik' ...::..:......: ~k-= :..;;F- J Typeoflevy: -~L=o=ca=I~S~a~le=s~a~n=d~U~s=e~T~a=x~---

E na ctm e nt Date: _v_,_ .. 'l_..._.._ l ...... /__._. g--';:).... =-- / L/"7-::z. ;zJ. Ordina nee No. ___ .:.. f ....:/....:-...../ ::....__ ___ Tax Rate: ---'----"/_ctJ_ 

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 -- If No, state reason 

for belief that the tax is grandfathered. 

(J 

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. 1473 ----- 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 BRINKLEY, ARKANSAS: PROVIDING FOR THE 

REBATE OF TAXES IN EXCESS OF TWENTY FIVE DOLLARS 

($25.00) PAID TO THE CITY ON A SINGLE 

TRANSACTION: PROVIDING FOR A SPECIAL ELECTION 

ON OCTOBER 19, 1982 PROVIDING THE EMERGENCY 

CLAUSE AND FOR OTHER PURPOSES • 

. W~EREAS, T~ere is a great need for immediate improvement of 

mun1c1pal serv1ces and stable source of revenue to finance such 

vital local government services, and 

WHEREAS, Act 25 of 1st Extraordinary Session of 

provides for the local option of adoption of a city wide 

and use tax. 

1981, 

sales 

NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS OF 

THE CITY OF BRINKLEY, ARKANSAS: 

Section 1. Levy of Sales and Use Tax: As authorized by Act 

25 of lst Extraordinary Session of 1981, 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 Brinkley, Arkansas, on 

all such items which are subject to taxation under the Arkansas 

Gross Receipts Tax Act 386 of 1941 of the Acts of Arkansas, as 

amended. 

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Section 2. Single Transaction 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 Brinkley, Arkansas, may 

promulgate reasonable rules and regulations not inconsistent with 

the Rrovisions 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 1 hereof shall be 

submitted to a vote of the citizens of Brinkley, Arkansas, by 

special election to be held on October 19, 1982. 

Section 4. Emergency Clause: That the Board of Directors 

for the City of Brinkley, 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 Brinkley, Arkansas, shall become law immediately upon 

its passage, approval and publication. 

Passed and approved this 21st day of ___ ;:S::ep!:t::e::m::h:.:e:.:r __ , 1982. 

Approved by: 

MA) 

~~ 
I, Margaret M. Stockdale, City Clerk of the City of Rrinkley, 

Monroe County, Arkansas, do hereby c~rtify that the above and foregoiog 

Ordinance No. ii/'7 5 was passl::!d and adopted by the Board of Direetor:; 

of the City of Brinkley, Monroe County, Arkanoas, on the ;;;;.A-T day 

of J~, ,ijJ" V , in regular session assembled, at which 

meeting a quorum, as required by law, was present and voting thereon. 

WITNESS ruy hand 

day of 4 ;?;;;., h'= , r 

(SJ\AL) 

and the seal of 

,.__.( 

the ::;aid City on thi·s the .;< :J... - ----

. ' 

City 

4:.&@1~~¥.{* of Brinkley, Monroe County, Arkansas 

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