State

of Arkansas Jurisdict

i on:

f d. e

a f.c

n

V

,

· I

f

f

Typeoflevy

: **--~Lo~c~a~I~Sa~l~es~a~n~d~U~se~T~a~x~---** Enactment

Date:

..?

-

!

- S'3

Ordinance

No. **---Jf~**

**.J _'--1..:......:..'7**  ____

Tax Rate:

__

**..,~.!** ...... %....._ __ PurposeandUseofTax:

**-~**

**, ~4~t~c~&~t~** 

**~0~VK~**

**l** ...... **ro~aA~ ~awt~e~**  **~G~n~c~~**

**~- -----** 

**--­** ; Applicability

of Tax: General

sales

& use tax- Applies

to

all goods

and services

taxable

under

state

law. Administrative

Costs:

3%

of gross collections

withhe

l d 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

Ord

i nance

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~**

v

If No, state reason for belief

that

the

tax

is grandfathered

. The state

of Arkansas administers

loca

l taxes

for

all cities

and counties

i n this state

and commits

that

t he Arkansas Department

of

F

i nance

and Administration

w

ill notify

the
FAA

of any subsequent amendments to this

tax that could affect grandfathered

status. n H. The

i s, Assistant

Revenue CommissionerORDINANCENO.ANORDINANCEPROVIDINGFORTHELEVYOFALOCALSALESANDUSETAXATTHERATEOFONEPERCENT(1%)ONRECEIPTSFROMRETAILSALESWITHINTHECITYOFBENTONVILLE,ARKANSAS;PROVIDINGFORTHEREBATEOFTAXESINEXCESSOFTWENTYFIVEDOLLARS($25.00)PAIDTOTHECITYONASINGLETRANSACTION;PROVIDINGFORASPECIALELECTIONONJANUARY25,1983:PROVIDINGTHEEMERGENCYCLAUSEANDFOROTHERPURPOSES.NOW,BEITORDAINEDBYTHECITYCOUNCILOFTHECITYOFBENTONVILLl:,ARKANSAS:Sectiqn.J.:LEVYOFSALESANDUSETAX:AsauthorizedbyAct25of1981,FirstExtraordinarySession,oftheActsofArkansas,thereisherebyleviedasalesandusetaxattherateofonepercent(1%)onthereceiptsfronthesaleatretailwithintheCityofBentonville,Arkansas,or.allsuchitemswhicharesubjecttotaxationundertheArkansasGrossRe-ceiptsTaxAct,Act386of1941oftheActsofArkansas,asamended.SINGLETRANSACTIONREBATE:Taxesinexcessof$25.00paidtotheCityonasingletransactionshallberebatedtothepurcl:.aserofi;heitemsubjecttotaxationunderSection1hereof.TheCityClerkoftheCityofBentonville,Arkansas,maypromulgatereasonablen:.lesandJ:egulationsnotinconsistentwiththeprovisionsoftheOrdimoneetoiiaplementtherebateprocedureoftaxespaidinexcessof$25.00persingletransaction.Section3:SPECIALELECTION:Saidquestionofthelevyofasalesar:duseta:casprovidedinSection1hereofshallbesubmittedtoavoteoitheofBentonville,Arkansas,byspecialelectiontobeheldor._January25,1983.SectiqD._i:EMERGENCYCLAUSE:ThattheCityCOuncilfortheCityofBentonville,Arkansas,hasdeterminedthatthereisagreatneedtoestablishastablesourceofrevenuetofinancevitalmunicipalservices,andtbisOrdimmcebeingnecessaryforthepreservationofthehealth,safetyandwelfareoftheCitizensofBentonville,anemergencyisdeclaredtoexistandthisOt"d.inanceshallbecomelawil'mlediatelyuponite>yiSSageras·:requi_redbylaw-,PASSEl)andAPPROVEDthis£_5dayof,1982.APPROVED:A'ITEST:Cit:yClerk