State ofArkansas Jurisdiction: 

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**,~0** Ordinance No. **_....;~;,_,;:,;~--~'-;;:::,_** __ Tax Rate: _ **_,__...(,~--=--** Purpose and Use ofT a

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# I ze rv.fe? ' ApplicabilityofTax: General sales & use tax- Applies to all goods and services taxable under state law. Administrative Costs: 3% ofgross collections withheld by the state foradministration ofthetax. Credits or Exemptions: Tax subject to same credits & exemptions available understate sales & use tax law Subsequent Amendments and Amendment 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 aviation fuel distributedfor airport related purposes: Yes®- If No, state reason for beliefthat the tax is grandfathered. 

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**.** The state ofArkansas administers local taxesforall cities and counties inthis state and commits thatthe Arkansas DepartmentofFinance and Administrationwill notifythe FAA ofany subsequent amendments to this taxthat could affectgrandfathered status. 

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-,,., ,.- .' '• ' ' .' 'I • .. : .•' , · qRPINANCE NO .



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### ORDI~ANCE PROVIDING FOR. THE LEVY OF A LOCAL SALES ,>,NO USE TAX AT THE RATE OF ONE PERCEilT (1%) ON RECEIPTS ·fROM RETAIL SALES l>IITHIN THE CITY OF HORSESHOE BEND, ARKANSAS; PROVIDING FOR A SPECIAL ELECTION.,_011 APRIL 16, 1985; P.ROVIDING THE EMERGENCY CLAUSE 

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## FbR OTHER PURPOSES.

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### . WHERl::As.,··. The:re- i_s a great need for immediate improvement 

### of municipal

**se~vtces** 

### apd_a stable source of revenue to finance such Vital l'pcal:' government services, and WHEREAS, Aci:'25 

### .of 1st Extraordinary Session of 1981, as amended by .Acts..726 and 802. of 1983, provides for the 

### local option pf 

## _adoPtion of a city-wide sales aad use tax. 

# .. NOW,

**TH~RE~ORE;·.IlE** IT QRDA!NED BY THE CITY COUNCIL OF THE CITY OF HORSESHOE BEND, ARKANSAS: Section· 1·. LeVy ·af Sales and Use Tax. As. authoriz.ed by · Act 25 of 1st

**EK~raord1nary** Session of 1981, as amended by Acts 726 and 802 of 1983, there is hereby levied 

### a sales and use tax at the rate oi. 

### one ·percent (1%) on the receipts from the sale at retail withiU 

### ·the c.ity of Horseshoe Bend, Arkansas, on all such items 'whic.b.. are.. subject to taxation under the Arkansas Gross Receipt,l!•.Ta.K:..Ac!:, Act 386 of 1941 of the

**Act~** of Arkansas, as amended, 

### s&J>Jeet: .to a maximum of $25.00 for 

### a s1ngle 

### transaction, · Section 

# 2; >·speC·ia) .. Election. Said question of the levy of a sales and. uSe.·.tax.- as provided in Section 1 hereof shall be submitted t.o

**·~·vote** 

### qf · ..the citizens of Horseshoe Bend, Arkansas, 

### b.y speci-al election to be held 

### on April. 16, 1985 . 

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### ~e~gency **Cl~·Use.** That the City Council for the City o.f

**H~rs¢.Soe** l)end·, Arkansas, has determined that there· is a great ne.ed to' e.s'tablish a stable source of revenue to 

### finance vital:miinicipal services, and this Ordinance being necessary for

**th~** 

### j>rese;rvatton of the health, safety and welfare 

### of the

**Cit~ZE!P,~** 

### of!·Horseshoe Bend, Arkansas, shall become law i1111lle4iately upon;. 'its passage,

**appr~1** and publication. 1935.Passe(j an:.t ,approv.e<l this 

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. AP!'ROVED : 

# .. MA'!'OR

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### ATTEST: '. ' .•.'