StateofArkansas Jurisdiction: 

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# _....;l=o:..::.ca=I-=S**=al=es:...; a=n.:..=d:....::U=s=e~T=ax~-**  ( I Enactment Date: 

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_ _ Purpose and Use ofTax: 

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# Ope~tilJn_5 ApplicabilityofTax: Generalsales& use tax- Appliestoallgoods and servicestaxable understate law. Administrative Costs: 3%ofgross collectionswithheld bythestateforadministrationofthetax. CreditsorExemptions:Taxsubjecttosame credits& exemptionsavailable understatesales & use tax law SubsequentAmendmentsandAmendment 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 thetaxon aviationfueldistributedforairport related purposes: Yes or No

# Nd IfNo,state reason forbeliefthatthetaxisgrandfathered.



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# su~>tr.«vtfN~ The stateofArkansas administer slocaltaxesforall cities and counties inthisstateand commitsthatthe Arkansas DepartmentofFinance andAdministrationwill notifythe FAA ofanysubsequentamendments tothistaxthatcouldaffectgrandfathered status.**~-·** ORDINAtiCE tiD. 237-82 AN Et1ERGENCY ORDINANCE BE IT ENACTED BY THE QUORUf! COURT OF ItiDEPEtiDENCE COUtlTY, STATE OF ARKANSAS, Al'l ORDINANCE TO BE EtiT!TLED: AN E'1ERGENCY OROINAtlCE TO LEVY A OtiE

**PERCENT~** 

### (1%) COUt\TY SALES MID USE TAX; TO ESTABLISH. A SYSTEtl FOR JHE REBATE REOU!RED BY ACT 26 OF 1981; TO DEFINE "SINGLE TRNISACT!Otl";.AND FOR OTHER PURPOSES. SECTIOtl 1. There .is hereby levied, a county-vJide (excise) sales tax of one per centum (1%) upon the gross recei!Jts from the sale at retail \•!ithin the county on or after August 

### I. 1982, of all items

**\·~hich** are now subject or may hereafter be subject to the Arkansas Gross

**Recei~ts** Tax, as provided by Arkansas Act 26 of 1,981, First Extraordinary Session. SECTION 2. There is hereby levied a county-wide (excise) use tax upon the storage, use or consumption V!ithin Independence County. Arkansas of tangible personal property rurchased, leased or rented from any retailer outside the State. on or after Jl.ugust 1, 1982, for storage, use or other

.consumption in Independer)ce. County, Jl.rkansas, at a rate of one percent (1%)

of the sale price of the property or, i.n the case of leases or rentals, of said lease or rental price, as provided by P.rkansas Act 26 of 1981, Extraordinary Session. ,,. SECTION 3. The levy, exemption from and
**collectiot:~** of the county-

**~** wide sales tax and the county-vlide use tax imposed in this ordinance shall be made in
**accoJ~dance** vlith, (a) all apnllcable definitions and other provisions of the Arkansas Gross

**Recei:-d~s** Tax Act, as arr,ended; and the Arkansas Cornpensat i ng Tax Act (.Use Tax), as amended, except the .definition of a single
**transact~on** as set out herein shall apply; {b) the existin9 ·

**~** rules and
**re~ulations** r)ertainin9 to the Arkansas Gross Receirts Tax and the Arkansas Cor:1pensating Tax as **pror:-.ul~ated** by the Department of Finance and AdminiStration, Division of Revenues, State of t\rkansas; and (c) the provisions of Act 26 of 1981, First **Extram~dinary** session. •'•

### PAGE 2 SECTION

**4~** Any 

### person, firm, Corporation, partnership or other 

### business entity making a single transaction purchase, as defined in this ordinance, on or after· August 1, 1982, shall be entitled to a rebate of all monies paid pursuant_ to the Independence County one percent sales and • use tax \>Jhich is in excess of twenty-five

**($25~00)** as a result of that



### . . single transaction, less .and except any portion thereof deducted by 

### the State of Arkansas as a cost of collection. Provided, hov1ever, a rebate for 

### such taxes on motor vehicleS shall be handled by 

### the State in the manner provided in sub-paragraph ·lD(b) of

**.~ct** 

### 26 of 1981, First Extraordinary· 

### SessiOn.SECTION 5. For the purpose of this--ordinance, a ·single 

### transaction shall be defined as the sale of goods, services or other items subject to the Arkansas Gross Receipts Tax, the sale af·vlhich is

**compl~ted** in a single day and is evidenced by a single invoice, with the following exception: a. The Charges for utility services, 1•1hich are subject to the taxes levied under this ordinance, and 1;rhich are furnished on a continuous 

### • serviCe basis, I'Jhether such services are paid daily, weekly, monthly or annually, for the purpose of the rebate

**pl~ovisions** of this ordinance, shall be computed in average daily increments, and each such average daily charge shall be considered to be a single transaction for the purposes of this ordinance. SECTION 6. Any person entitled to a rebate under the provisions of this ordinance shall certify to the Independence County Clerk, on a form to be provided by the Clerk, the follOWing duly riotarized facts: 1. The date of the single transaction. 2. The total price paid by the

**pur~haser.** 3. The total tax paid by the purchaser. 4. The amount requested as a rebate by tlle applicant. Upon certification of the above facts and the

**p1~esentation** to the Clerk of the completed, properly addressed, original invoice, receipt or

**statement~** the County Clerk shall prese.nt the rebate request to the County Judge for allm1ance. After the rebate request is allm·:ed, a county \·JalTant in the name of the pUl·chaser and the afllount of the rebate to 1-lhich the 

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### purchaser is entitled (as set forth in Section 4 of this Ordinance), shall be issued by the County Clerk. Rebate requests (claims) shall be filed ;1ith the County Clerk within 60 days of the purchase or date of transaction, unless otherwise set forth in this Ordinance, after v.Jhich time period all rights 

### to the rebate are forfeited. SECTION 7. It shall be unlawful for any person to obtain, or try to obtain, an unauthorized sales tax rebate from Independence County, Arkansas by 

### deception, trickery, fraud or. false

**pretense~-** 

### The presentation



# - to the Indeoendence County Clerk of false, untrue or forged documentation of payment of sales taxes shall give rise to a presumption that the actor knew that documention to be false, untrue, or forged and made such presentation 

### in order to unlawfully-Obtain 

# an unauthorized sales tax rebate. SECTION 8. ·Any person violating any- of the provisions of this Ordinance shall be fined in an amount not to exceed $500.00 for every such offense. --If any person violates this Ordinance a second time the penalty shall be by fine not to exceed $1,000.00. 

### Any person violating any of the provisions of this 9rdinailce may alsci be imprisoned in the Independence County Jail 

### for some term not to exceed on.e (1) 

### year. SECTiotl 9. 

### All ordinances or parts of ordinances in conflict herev1ith are hereby repealed. SECTION 10. 

### If any provisions-of this ordinance are found to be invalid or **unconstitutional~** 

### such finding shall not invalidate other provisions of the Ol'dinance and to that extent the provisi.ons of the ordinance are deemed to be severable. (EMERGENCY CLAUSE - SEE PAGE 4) 

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### SECTION 11. EMERGENCY CLAUSE: WHEREAS, the citizens of Independence County has approved a one percent (1%) county-wide sales and use tax; the effective date of the county-wide sales and use tax shall be August 1. 1982; the levy and collection of the said tax is vitally important to the financial stability of Independence 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 county-wide sales and use tax;

**NOt~** 

### THEREFORE, an emergency is hereby declared to exist. and this ordinance, being necessary for the preservation of the public peace, health. safety and well-being, is hereby declared to be effective immedi_ately upon its passage and approval.



### ATTEST: APPROVED:



# L~ **a~** 

# {I County Judge 

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