StateofArkansas Jurisdiction: 

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# ~}t1 TypeofLevy: _ ___.:::Lo:::..:c::.:::a:.:...l


# ~Sa~l.:.;es:::...a:::..:n~d~U~se=-T.!..!a~x~- EnactmentDate:



# ~{11J 

# gfj Ordinance No. 

# '12..

# 8 

# 5 Purposeand Use ofTax: 

# YoCAd

**~** Tax Rate: _...:./...::\,:..=...... __ ApplicabilityofTax: Generalsales & usetax-Appliestoall goods and servicestaxable understate law. AdministrativeCosts: 3% ofgrosscollectionswithheld bythe stateforadministrationofthe tax. CreditsorExemptions:Tax subjecttosamecredits & exemptionsavailable understatesales & usetax law SubsequentAmendmentsand Amendment Purpose: 

### 1. Date: 

# lo

# (lo{q5

**--:.-=-~~~----** AmendingOrdinance No.__ 

# 5_8_-_'J_S

______ Purpose ofAmendment: 

### 2. Date: ---------- AmendingOrdinance No.----- ------ Purpose ofAmendment: 

### 3. Date: ---------- AmendingOrdinance No.-------- --- Purpose ofAmendment: 4. Date: ---------- AmendingOrdinance No.---------- - PurposeofAmendment: Isthetaxon aviationfueldistributedforairport related purposes: Yes

# ®.L' IfNo, state reason for beliefthatthetaxis grandfathered.

The state ofArkansas administers localtaxesforall citiesand counties inthisstate and commitsthatthe Arkansas DepartmentofFinance andAdministrationwill notifythe FAA ofanysubsequent amendments tothistaxthatcould affectgrandfathered status. =t Revenue Commissioner 

# J?;/?/J5 Date

# - . ORDINANCE NO. ].)•

# g:)

**Ai~** OROINJ..NCE PROVIDING FOR 'I'HE LEVY OF A LOCAL ShLES (GROSS RECEIPTS) AND USE TAX FOR THE DESIGNATED USES OF CITY ROADS, STREETS

**~D** BRIDGES, ARD ASSO=IATED DRAINAGE; CALLING A SPECIAL ELECTION ON TEE QU£STION OF L:IW'IING SUCH TI..Y.; DESIGNATING A B1..LLOT TITLE FOR USE AT SUCH ELECTION AND FOR OTHER PURPOSES BE IT ORDAINED BY TEE BOARD OF DIRECTORS 0? THE CITY OF FORT **S~ITH, A~~SAS,**  **THP~:** SECTION 1: As au"i:.ho:dzed by Act 25 c!

**t..~e** First E':tta**ordina~y** Session of l9El, as amended, there is hereby levied a sales and use tax at t..'le :ate o:!: one percent (li) on the receipts from the sale at retail within the City of Fort Smith, AYkansas, on all such ite:ns "·hich a=e subject to taxation under the 1-.=kansas Gr.oss .Recei?t.S J..ct, Act 386 of 1941 of the Act.s of **~~kansas,** as amended. The proceeds from such tax

**a~e** hereby **desisna~ed** !or

**~~e** uses of City roads,

**s~ree~s** and **bridges~** and associated drainage. SECTION 2:

**~he** 

### maximum local sales (gross receipts) and use
**t~** on any single t=ansaction shall be in the

**s~** o! $25.00 and shall be dete=minee 

### ana collected in accordance· \\·it.h the provisions of 1..ct 802 o! the 1.983 Acts o! Arkansas. SECTION 3: The question of

**~e** levy of a sales and use tax as proviDed in Section 1 hereof shall be submitted to a vote of the electorate of
**~art S~ith,**  election to be held on the

**~** Cay of Arkansas, by special 

# JePUil"-.ber , 19

## es. **~he** I City Clerk is hereby authorized and directed by the9overning boCy of the City to give all necessary notices to the County Board of Election **Commi~sioners** and to all other persons of the calling of such election. SECTION 4: The ballot presentation of the issue to be used in such election shall be substantially in the following fo=m: 

### shall there be levied a local sales {sross receipts) and use tax at

**L~e** rate of lt UPon the receiPt from

**~e** sale at retail .,.,·ithin t.he
**Ci~;** of Fort Smith of all items "''hich a:::-e subject to taxation under t!le **.1..-:~~~~o:-:t·** Citr **-"-~:-:::1k·~·** 

## r,-,_~P.---'=---

**l'uf;::.·~** /

# ,. Arkansas Sales Tax Act (Arkansas Gross Receipts Tax Act of 1941, Act 386 of the 1941 Acts of Arkansas), as said Act as heretofore or may hereinafter be amended, and under the Arkansas Use Tax Act (Ark- ansas Compensating Tax Act of 1949, Act 487 

### of the 1949 Acts of Arkansas}, as said Act as heretofore or may be hereinafter amended, provided that the maximum local sales {gross receipts) and use tax on any single item of sale or use shall be in the tax sum of $25.00 and provided that the proceeds from such tax be designated for the use of City roads, streets and bridges, and associated drainage? FOR adoption of a li local sales and use tax within the City. AGAINST adoption of a 1% local sales and use tax within the City. SECTION 5: The effective dates of the various provisions of this ordinance shall be those effective dates established in Section 2'· Act 25 of the First Extraordinary Session of 1981, codified as Ark. Stat. Ann. S 19-4524 .(1983 Supp.). SECTION 6: After approval of the tax levied by Section 

### 1 of this Ordinance 

### by the electors of the City, Sections 

### 1 and 2 of this Ordinance shall be codified in the Code of Ordinances of the City under a designation **dete~ined** at the discretion of the editors of

**~~e** code. The other provisions of this ordinance shall not be codified.

**~ ~·**  

## .ir PASSED AND APPROVED this 

# f.d_ day of 

# ~' 1985.

### ORDINANCE NO.

## 59-9~ AN ORDINANCE CALLING A SPECIAL ELECTION 

### REGARDING THE CONTINUED EFFECTIVENESS OF FORT SMITH ORDINANCE NO. 72-85, WHICH PROVIDES FOR THE LOCAL ONE PERCENT SALES TAX FOR CITY STREETS, BRIDGES AND ASSOCIATED DRAINAGE, DESIGNATING A BALLOT TITLE FOR USE AT SUCH ELECTION AND FOR OTHER PURPOSES
BE IT ORDAINED AND ENACTED BY THE BOARD OF DIRECTORS OF THE CITY OF FORT SMITH, ARKANSAS, THAT: 

### SECTION 1: The question of the continued effectiveness of 

### Fort Smith Ordinance 72-85, which levies a local sales (gross 

### receipts) and use tax at the rate of one percent (1%} upon the 

## receipts from sales at retail within the City of Fort Smith, the proceeds from which tax are designated for the use of 

## City streets, bridges and associated drainage, shall be submitted to a vote of the electorate of Fort Smith, Arkansas, at a special election to be held on the lOth day of October,**1995~** 

### The City 

### Clerk is hereby authorized and directed to give all necessary notices to the County Board of Election Commissioners and to all other persons of the calling of such election. SECTION 2: The ballot presentation of the issue to be used in such election shall be substantially in the following form: Shall the Board of Directors continue the effectiveness of Fort Smith Ordinance 

### 72-85, which levies a local sales (gross receipts) 

### and use 

### tax at the rate of one percent 

### (1%) upon 

### the receipt from the 

### sale at retail within the City of Fort Smith of all 

### items which are subject to taxation under the Arkansas Sales Tax 

### Act (Arkansas Gross Receipts 

### Tax Act of 

### 1941, Act 

### 386 of the 

### 1941 Acts of Arkansas) 1 

### as said Act has heretofore or may hereinafter be amended, and under the Arkansas Use Tax 

### Act (Arkansas Compensating Tax Act of 

### 1949 1 

### Act 

### 487 of the 

### 1949 Acts 

### of Arkansas), as said Act has heretofore or 

## may hereinafter be 

### amended, provided that the maximum local sales (gross receipts) and use tax on any single item of sale or use shall continue be in the tax sum of $25.00 

### and provided that the proceeds from such tax shall continue to be designated for City streets, bridges and associated drainage? vote by 

### placing an X in the square opposite your choice.

### (Vote for one) FOR Continuation of 

## a One Percent (1.0%) local Sales and Use Tax within the City for streets, bridges and associated drainage... 

# c=J AGAINST Continuation of a One Percent (1.0%) local Sales and Use Tax within the City for 

# D streets, bridges and associated drainage•.. 

### SECTION 3: The provisions of this Ordinance shall not be codified by the codifier of the City's Ordinances. 

### THIS ORDINANCE ADOPTED THIS 

# Is' DAY OF AUGUST, 1995.



## ~ED:r:, 

# "(..



# \~. "' ATTEST: MJI,YOR



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