State of Arkansas 

Jurisdiction: fm{- ~}t1 Type of Levy: _ ___.:::Lo:::..:c::.:::a:.:...l ~Sa~l.:.;es:::...a:::..:n~d~U~se=-T.!..!a~x~-

Enactment Date: ~ {11 J g fj Ordinance No. '12 .. 8 5 

Purpose and Use of Tax: YoCAd ~ 

Tax Rate: _...:./...::\,:..=...... __ 

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: --:.-=-~~~---- lo (lo{q 5 Amending Ordinance No. __ 5_8_-_'J_S _____ _ 

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 ®.L' If No, state reason 

for belief that the tax is grandfathered. 

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. 

=t Revenue Commissioner 

J?;/?/J5 

Date 
- . 

ORDINANCE NO. ].) • g:) 

Ai~ 

LOCAL 

OROINJ..NCE PROVIDING FOR 'I'HE LEVY OF A 

FOR THE 

ShLES 

DESIGNATED (GROSS RECEIPTS) AND USE TAX 

STREETS 

USES OF CITY ROADS, 

CALLING A 

~D BRIDGES, ARD ASSO=IATED DRAINAGE; 

OF L:IW'IING SPECIAL ELECTION ON TEE QU£STION 

TITLE SUCH TI..Y.; DESIGNATING A B1..LLOT 

OTHER 

FOR 

PURPOSES 

USE AT SUCH ELECTION AND FOR 

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':ttaordina~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 

J ePUil"-.ber 

I 

, 19 e s . ~he 

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 

UPon 

receipts) and use tax at L~e rate of lt the receiPt .,.,·ithin from ~e sale at retail 

"''hich 

t.he Ci~; of Fort Smith of all items 

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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