State ofArkansas 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

nactment Date:



# _ v

_ ,_

..

**'l _..._** **.._ l** ......



### / __._.

g--' ;:).... =-- / L/"7-::z. 

# ;zJ. Ordinanee No. ___ .:.. f ....: / ....:

-...../ ::....__ ___ Tax Rate: ---'----" /

_

ctJ
_ Applicability ofTax: General sales & use tax- Applies to all goods and services taxable under state law. Administrative Costs: 3% ofgross collections withheld by the state for administration ofthe tax. Credits or Exemptions: Tax subject to same credits & exemptions avai lable under state 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 tax on aviation fuel distributed for airport related purposes: Yes



## -- If No, state reason for belief thatthe tax is grandfathered. 

# (J
The state ofArkansas administe rs local taxes for all cities and counties in this state and commits that the Arkansas Department of Finance and Admin istration 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. 

# • 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/'75 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...
- 

# ----



# . '



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



## •