### State ofArkansas Jurisdiction: 

# SEA"'C.!J

**{1~Joi7"::J** Type ofLevy: _ **_.:::Lo:::..:c=a~l S::..:a::..:.le::.::S:...:a::..:.n:..:::d** **:....:U~ s:=e...:T~a!!.x** 

### __ Enactment Date: 

# q / 1/

# 115' Ordinance No. 

## (J- 

# 85-1/ Tax Rate: 

# J..O% Applicability ofTax: General sales 

### & usetax- Appliesto all goods and services taxable understate law. Administrative Costs: 3% ofgross collectionswithheld by the statefor administration ofthetax. Credits or Exemptions:Taxsubjecttosame credits 

### & exemptions available understatesales

### & use tax law SubsequentAmendments and Amendment Purpose: 1. Date: 

# 8/IJ/ 8

# 5' Amending Ordinance No. Purpose ofAmendment: 

# __...2,,_./.;.&.;).);;;......;;...f,=L_&"--:..1)....._A.;:_>4_..;.AJ....;;:sJ..;;..."AC_-_r.._/0._..;;.~--J:>-~_~_I,J_J_'fi4_(JJ} ____ _ 2. Date: --------- Amending Ordinance No.----------- Purpose ofAmendment: -------------------- -- --- 3. Date: ------- -- Amending Ordinance No.----------- Purpose ofAmendment: -- ------ -- ---- --- ----- --- 4. Date: --------- Amending Ordinance No.----------- Purpose ofAmendment: -- --------------------- -- Isthetax onaviationfuel distributedforairport related purposes: Yes or No



# ~ IfNo, state reason for beliefthatthetax is grandfathered. 

# J o 

# 514'8{( (UJ

# nJr..£u'8



# .5'7111r1ti~P CH/1

# tJ 6r' The stateofArkansasadministers localtaxesforall citiesand counties inthisstate and commitsthatthe Arkansas DepartmentofFinance and Administration will notifythe FAA ofanysubsequent amendments tothistaxthat could affect grandfathered status. 

# !f4/!5 Date'''· 

# '' ,, '


## .'•

. 

### :• _;.. ORDINANCE NO. Q-85-ll, HE IT ENACTED BY 'rHE QUORUM COURT OF THE COUNTY OF SEARCY, STATE OF

**AR~~NSAS,** AN ORDINANCE TO BE ENTITLED: AN ORDINANCE ·PROVID!DNG FOR THE LEVY OF A LOCAL SALES AND USE TAX AT 'ri;$E 'RATE OF ONE PERCENT ( 1%) ON RECEIPTS FROM SALES WITHIN·. SEARCY COUNTY, ARKANSAS: PROVIDING FOR A

SPECIAL ELEC.TION

**~2~3>---~JJUl~l~~---------•** 1985: 

### ' THEREFORE, SE IT ORDAINED: SECTION' 1 .1. The levy of a one percent ( 1%) sales and use tax in

**S~arcy** County, Arkansas, as authorized by Act :i91, 1981 AcXs. of Arkansas, as amended by Act 26 of the 1981 

### first E:.:r:tra-Ordinary Session 

### and by Act 726 and 

### 802 ' of 1983,

**sha·~l,** be submitted by special election 

### to the qualified



### e1,'~ctors of Searcy County, Arkansas for approval 

### '' or
**disapprov~H:** 

# ,, 

# \ The ballot title to be submitted to the electors of '"$earcy County for vote shall be set out as follows: "E'IJP. .-\b9PTIOfll OF' _A ONE PERCENT

**S~** TAX WITHHi;')SEARCY COUNTY, TO BE USED FOR SOLID WASTE MANAGEMENT, ·$0AC EQUIPMENT AND ROAD MATERIALS" •

the 

## . .

**~** " AGAINS.T.' ADOPTION OF A ONE PERCENT SALES AND USE '•'· TAX 

## wr.T·HIN SEARCY COUNTY, TO BE USED FOR SOLID WASTE



### MANAG~~E~T, ROAD EQUIPMENT AND ROAD MATERIALS". 

### '• SEC':'ION···-3. ·\ 

### 1981

**Spe~ial** Pursuant to Section 10 {a.) of Act 26 of .

**~egislative** Session, and Act 

### 802 of

**1983~** 'the county shall not collect taxes in excess of twentyfive dollars..

### ($25.00) from a sale

**in~olving** 

### a single transaction. l\.(':.· 

### 8

_, '· SECTION--.4. The special election on the said que:sti0n ., .,;

**~** ,- ''I shall be held: Oh Tuesd.ay, ___ 23rd ·----- day of



## ·-~'i·y··::.:

**--'-----------~-· 198~**  between the hours of 7:30 p.in.; ahd, the Searcy County EleCtion 8:00 

### a.m. to 

# ' Commi_ssion is dir_ec·ted to 

# do

**.~11** things legally necessary and required· under the

**la~** to prepare for, and set up the special

**electi~n** 

## • an said ques-tion . . ,. . 

## ' I .J.

# '' AMMEND ORDINANCE Q-85-11 SEX::TION 3 : " 

### .... 

### '. a. Sin9le Transaction for the _purpose of this ordinance, 

## ' shall

**,~e** 

### defined according to the nature of the goods 

# ,. **purcha~ed,** 

### as follows; •, 1.


### ;\!~hen two or more devices in which, upon which or by which an¥ person or property is, or may be, transported 

### .,., or drawn, **incl~ding** 

### but not limited to on road vehiches·, whether ·1·.·. :-:equired to be:ilicensed oi not, off :;_oad vehicles, farm vechicles, airplanes,


### wat·~r vessels, motor vechiles, or non-motorized vechiles, 

### and mobile
**hom~s,** 

### are sold to a person by 

### a seller, each individual unit, whether -partof a **~fleetn** sale or not, shall be treated 

### as a single **tr'~nsaction** 

### for the purpose of 

### this ordiance, provided this **provisiot'l~** ·shall not apply to motor vehicles handled under Section 10 {bJ\.of Act 26 of 1981, First Extraordinary session. 

# '· 

# • 2.

**·~he** charges for utility services, which are subject to the taxes levied under this ordinance, and which are furnished on a **continuou~** service basis, whether such services are paid daily, weekly**;.~.-monthly** or annually, shall be computed in daily increments,

**aU.~** each such daily charge increment shall. be considered to be a sing18 transaction for the purposes of this ordinance. 3. ·.For sales of building materials and supplies to contractors, oP.ilders or other persons, a single transaction for the 

## purpos.~ CJ:f this ordinance, shall be deemed to be any single sale which is reflected on a single invoice, receipt 

### ·' or statement, "9.n"which aggregate sales {or use) tax figures has been **repor~ed** and remitted to the State. 4. .When two or more items of major household appliances; commercial



## app **~iances;** major equipment and machinery are sold, each individud;+ unit shall be treated as a single transaction 

# .. for the purpose of this ordinance. 

### ' 5. ·E"or groceries, drug items, dry goods and oth.er tangible persor\al property and/or services not otherwise expressly < covered in this section, a single transaction shall be deemed 

### ,. to be any singii,e sale which is reflected on a single invoice, 

### ·' receipt or **stat~ment,** on which an aggregate sales tax figure has been 

### repor~ed and remitted to the State. 

# ,,. 6. [·f any part of this ordinance is held invalid, such "invalidity shall not affect any other portion of thi$ ordinance