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**~, ...:**  **-------** Applicability ofTax: General sales & use tax- Appliesto all goods and services taxable understate law. Administrative Costs: 3%ofgross collectionswithheld by the state foradministrationofthetax. Credits or Exemptions: Taxsubjectto same credits &exemptionsavailable understatesales &usetax law SubsequentAmendments 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: Isthetax on aviationfuel distributed forairport related purposes: Yes o No forbeliefthatthetax is grandfathered. IfNo, state reason

The stateofArkansasadministers localtaxesforall cities and counties in thisstate and commitsthatthe Arkansas DepartmentofFinance and Administrationwill notifythe FAA ofanysubsequent amendments tothistaxthatcould affectgrandfathered status.

hn H. Theis, Assistant Revenue Commissioner 

# ;-2/?/!_5

I I Date

### LINCOLN COUNTY QUORUM COURT EMERGENCY ORDINANCE NO. 1985-10

BE IT ENACTED BY THE QUORUM COURT OF THE COUNTY OF LINCOLN, STATE OF ARKANSAS: AN ORDINANCE TO BE ENTITLED: AN EMERGENCY ORDINANCE TO LEVY A LOCAt SAI.ES AND USE TAX AT 

## nm RATE OF

**ONI~** PER 

### CENT WITHIN LINCOLN COUNTY, ARKANSAS; 

### MAKT.NG PROV

### lSION FOK A MAXIMUM TAX ON A SINGLE TRANSACTION; DEFINING 

### "SINGLE TRANSACTION"; 

### DECLARING AN EMERGENCY TO EXIST; AND FOR OTHER PURPOSES. ARTICLE 1. There is hereby levied a countywide (excise) sales tax of one per centum (1%) upon the gross receipts from the sale at retail within the County of Lincoln on or after September 

### 1, 1985, of all items which are now subject or may hereafter be subject to taxation under the Arkansas Gross Receipts

**Tax~** as provided by Arkansas Act 26 of 

### 1981, First Extraordinary Session. 

### ARTICLE 2. There is also hr;reby lr;vied a countywide (excise) use tax upon the storage, use or consumption within L-Incoln County, Arkansas, of tangible persona] property purchased, leased or rented from any retailer outside the State of Arkansas on or after September 1, 

### 1985, for storage, use, or other consumption in Lincoln County, Arkansas, at the rate of one percent (1%) of the sales price of the property or, in the case of leases or rentals, of said lease or rental price, as provided by Arkansas Act 26 of 

### 1981, First Extraordinary Session. ARTICLE 3. 

### The levy, exemption from and collection of the countywide sales tax and the countywide use tax imposed by thio ordinance shall be made in accordance with, (a) all applicable definitions and other provisions of the Arkansas Gross Receipts Tax Act, as amended; and the Arkansas Compensating Tax Act (Use Tax) 7 as amended, except that the definition of single transaction as set out herein shall apply; (b) the existing rules and regulations pertaining to the Arkansas Gross Receipts Tax and the Arkansas Compensating Tax as promulgated by the Department of Finance and Administration, Division of Revenues, State of Arkansas; (c) the provisions of Act 26 of 1981, First Extraordinary Session. ARTICLE 4. This countywide sales and use tax is levied and shall be collected only to the maximum of twenty-five dollars 

### ($25.00) foreach single transaction as defined in Article 5 of this ordinance. Vendors collecting, reporting and remitting such sales and use taxes shall comply with the reporting forms and regulations of the Commissioner of Revenues for the State of

**Ark~msas.** 

### ARTICLE 5. The term "single transaction" for the purpose of determining the maximum sales tax under this ordinance, shall be defined according to the nature of tlw

**guod~:;** purclmsed, as follows:

a. When two or more devices .in which, upon which or by which any person or property is, or may be, transported or drawn, including, but not limited to on road vehicles, whether required to be licensed or not, off road vehicles, farm vehicles, airplanes, water vessels, motor vehicles, or nonmotorized vehicles, and mobile homes,
are sold to a person by a seller, each individual unit, whether part of a "fleet" sale or not, shall be treated as a single transaction for the purpose of this ordinance; provided this provision shall not apply to motor vehicles handled under Section lO(b) of Act 26 of 1981, First Extraordinary Session. b. The charges for utility services, which are subject to the taxes levied under this ordinance, and which are furnished on a continuous service basis, whether such services are paid daily, weekly, monthly or annually, shall be computed in daily increments, and each such daily

**ch~rge** increment shall be considered to be a single transaction for the purposes of this ordinance.

c. For sales of building materials and supplies to contractors, builders or other persons, a single transaction for the purpose of this ordinance, shall be deemed to be any single sale made and completed on the same day which is reflected on a single invoice, receipt or statement,
on which aggregate sales (or use) tax figure has been reported and remitted to the State. d. When two or more items of major household appliances; commercial appliances; major equipment and machinery are sold, each individual unit shall be treated as a single transaction for the purpose of this ordinance.

e. !<'or groceLi'='s, drug items, dry goods and other tangible personal property and/or services not otherwise expressly covered inthis section, a single transaction shall be deemed to be any single sales made and completed on the same day which is reflected on a single invoice, receipt or statement, on which an aggregate sales tax figure has been reported and remitted to the State. ARTICLE 6. If any provisions of this Ordinance, or the application thereof to any person or circumstance, is held invalid, such invalidity shall not affect other provisions or applications of this ordinance which can be given effect without the invalid provision or application, and to this e'nd the provisions of this Ordi.nance are declared to be severable. 

### WHEREAS, the citizens of Lincoln County on July 

### 9, 1985, approved and levied a countywide sales and use tax; the effective date of the countywide sales and use tax shall be September 

### I, 1985; the levy and collection of the countywide sales and use tax is vitally important to the financial stability of Lincoln County and the well-being of its citizens; and the adoption of various procedures and definitions prior to the effective date is critical to the administration of the countywide sales and use tax. Therefore, 

### an cme'l':gency is hereby declared to exist, and this ordinance, being necessary for the immediate preservation and protection of the public peace, health, safety, welfare and property of the citizens of Lincoln County, shall be in full force and effect from the date of passage and approval.

**ADOPTED~** July 15, 1985 

### APPROVED: July 15, 1985 

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. COU JUDGE ATTEST:



# d~~~- COUNTY CLERK.. ' <"" --· I -, !'·"·

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### IN THE COUNTY COURT OF LINCOLN COUNTY, ARKANSAS



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### IN THE MATTER OF SPECIAL ELECTION HELD IN LINCOLN COUNTY ON JULY 9, 1985.
PROCLAMATION AND ORDER DECLARING RESULTS OF SPECIAL ELECTION i /:.



### Now on this day, which the court hereby determines and declares to be a day when this Court is legally convened for the transaction of business, comes on for consideration the canvassing and declaring the results of the special election called and held on July 9, 1985, 

### in Lincoln County for the levy of a county-wide sales and use tax, as shown by 

### the report of the county Board of Election Commissioners which has been filed with the County Clerk. And the Court, being well and sufficiently advised as to the facts and the law herein, finds that the notice of said election was given as required by law and that said election was duly held in the manner prescribed by law for the holding of such 

### a special election and was in all things regularly and legally conducted, that the judges thereof have 

### made due returns to the 

### County Board 

### of Election Commissioners of the 

### votes cast at 

### said election and that said county Board has made a certification of the votes in this special election to this Court; upon a 

### canvass of said certification of the election the Court finds: 1. 

### That 955 

### votes were cast for adoption of one percent sales and use tax within Lincoln County, and 

### 476 votes were cast against adoption of one percent sales and 

### use tax within Lincoln County. 2. 

### That on
**--~J~u~l~~l~l~---------------'** 

### 1985, 

### and within the 

### time provided by law7 

### the County Board of Election Commissioners did ascertain, declare and certify the results of said special election and file their certification of Special Election Results with one of the 

### ballots with the county Clerk for Lincoln County. IT IS THEREFORE, CONSIDERED, ORDERED, ADJUDGED, DECLARED AND PROCLAIMED 

### that the results of the special election held in Lincoln county, Arkansas, on July 9, 

### 1985, 

### for the levy of a county-wide sales and use tax was for adoption of one percent sales and use tax within Lincoln County; the results being 955 

### votes for adoption of one percent 

### sales and use tax within Lincoln County, and 476 

### votes against adoption of one 

### percent sales and use tax within Lincoln County. IT IS SO 

### ORDERED, ADJUDGED AND PROCLAIMED in open Court 

### on this

**--~~~2~n_L** 

### __ day of July, 1985.



### RITA SHEPHE;JUDGE OF THE COUNTY COURT