State of Arkansas 

Jurisdiction: Covtlf''i ( altJ<pm~rnce I Type of levy: _....;l=o:..::.ca=I-=S=al=es:...;a=n.:..=d:....::U=s=e~T=ax~-

Enactment Date: 0 1-fJ.-CO/ <6' ~ Ordinance No. c\ S 1 · <() 2.. Tax Rate: --'\'--% _ _ 

Purpose and Use ofTax: b e-11&7:1.{ Ope~tilJn_5 

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 or No Nd If No, state reason 

for belief that the tax is grandfathered. 

L-oea[ fo.x [ ute.J be~~ 2,{~/l~1t «J 1\0 su~>tr.«vtfN~ 

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. 
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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 Cornpensa t 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. 

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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 

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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 

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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: {I L~ County a~ Judge 

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