State of Arkansas 

Jurisdiction: SEA"'C.!J {1~Joi7"::J Type of Levy: _ _.:::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 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: 8/IJ/ 8 5' Amending Ordinance No. 

Purpose of Amendment: __...2,,_./.;.&.;).);;;......;;...f,=L_&"--:..1)....._A.;:_>4_..;.AJ....;;:sJ..;;..."AC_-_r.._/0._..;;.~--J:>-~_~_I,J_J_'fi4_(JJ} ____ _ 

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 ~ If No, state reason 

for belief that the tax is grandfathered. 

J o 514'8 {( (UJ nJr ..£u'8 .5'7111r1ti~P CH/1 tJ 6 r' 

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. 

!f4/!5 

Date 
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'' ,, 

' 

. '• . :• 

_; .. 

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