State of Arkansas 

Jurisdiction: ___ L _,_II...:C...:c.:....:{c.:... , .:.... l __ c. ' 1...:1-'+'+Y __ 

7 Typeoflevy: -~L=o=ca=l~S=a=le=s~a~n=d~U~s=e~T~a~x ____ 

Enactment Date: __ tl ? __ o Ordinance No. I o/o t'i o 5 - Jt) J. 1<f &'5-ftTax Rate: ___ f_' _ 

PurposeandUseofTax: _ _ tl r.,~ r __ ·t c. ~(~_nt ~, ...: -------

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 o No 

for belief that the tax is grandfathered. 

If No, state reason 

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. 

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 lSI ON 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) for 
each 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 in 
this 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 

li:;;/ud . COU JUDGE 

ATTEST: 

d~~~-COUNTY CLERK 
.. ' <"" --· I 

-, !'·"· 

. ,, ' . ,i 

,_,,, __ 

IN THE COUNTY COURT OF LINCOLN COUNTY, ARKANSAS 

[)l',J<·~- Nu. ~~:)-]! 

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