State of Arkansas 

Jurisdiction: t/u r>c5~e E ed 

Enactment Date: 6/, /F5 

Type of Levy: _ _..::;Lo:::.::c=a"'-1 :::..:Sa::.:.le::.:s:....:a::.:.n.:..::d:....:U=.;s~e_,T..:::a!.!_x __ 

Ordinance No. _....;~;,_,;:,;~--~'-;;:::,_ ~<' 0"? __ Tax Rate: ,~0 _ _,__...(,~--=--

Purpose and Use ofT ax: ;e6e["-\ \:u 1\j it- mv4f<-:p ... I zerv.fe? ' 

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®- If No, state reason 

for belief that the tax is grandfathered. 

?re- 11..h~/-z1 e.<oJ~+. N~ schsEft'u:J ante.J~1b . 

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. 

)L/7/ _LS 

Date 7 7 
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, · qRPINANCE NO . . ) . ' . ~ ., .. _ .. -

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AN 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 AND FbR OTHER PURPOSES. . ' . 

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 . .. ·. ' 

" S.eCt.ion 3·. · ~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 II day of '?l1....J 

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. AP!'ROVED : .. MA'!'OR 

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ATTEST: 

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