State of Arkansas 

Jurisdiction: Lovt\17 41 56 4 rp Type of Levy: ---=-Lo=c=a:..:..l =Sa::.:l..:.es"'-=an'""'d:::...=U.:..:se=-T..:....:a:.:.x,___ 

Enactment Date: 0 ~~~ ~ (l ~ g 1- Ordinance No. 'JJ- ( tJ Tax Rate: ---'-'\ %<..&.-_ 

Purpose and Use of Tax: G' el} er 4.. [ Q re rQ. hOO 5 

Applicability of Tax: Genera l 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 or No No If No, state reason 

for belief that the tax is grandfathered. 

fre ·I ,qq l~"i"~ (ocuftaX vv•l~ no 0\tYl-eltJm~ll±S 

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 gra dfathered status. 
ORDINANCE NO. g' 7- I 0 

BE IT ENACTED BY THE QUORUM COURT OF SHARP COUNTY, STATE OF ARKANSAS, 

AN ORDINANCE TO BE ENTITLED: 

AN ORDINANCE TO SET A SPECIAL ELECTION TO SUBMIT FOR THE 

APPROVAL OF THE ELEC10RS OF SHARP COUNTY, THE LEVY OF A 

ONE PERCENT (1%) SALES TAX. 

SECTION I. The levy of a one percent (1%) sales and use tax 

in Sharp County, Arkansas, as authorized by Act 26 of 1981, Special 

Legislative Session, shall be submitted by special election to the 

qualified electors of Sharp County, Arkansas, for approval or for 

disapproval. 

SECTION II. The ballot title to be submitted to the electors 

of Sharp County for vote shall be set out as follows: 

"FOR ADOPTION OF A ONE PERCENT SALES AND USE TAX WITHIN 

SHARP COUNTY" 

"AGAINST ADOPTION OF A ONE PERCENT SALES AND USE TAX WITHIN 

SHARP COUNTY11 

SECTION Ill. That the sale and use tax provide for a Twentyfive Dollar ($25.00) maximum tax on all singles transactions. 

SECTION IV. The Special Election on said question shall be 

held on the 2 9 day of Sept • , 1987 between the hours of 

8: OOA.Mand 'I: 30PM ; and, the Sharp County Election Commission 

is directed to do all things legally necessary and required under 

the law to prepare for and set up the special election on said 

question. 

SECTION V. The Sharp County Clerk shall fortlndth certify a 

copy of the Ordinance ~pan its approval by the Quorum Court, to 

the Sharp County Election Commission in order that the question may 

be timely put on the ballot for such election. 

SECTION VI. An EMERGENCY is 

Ordinance being necessary for the 

shall be in full force and effect 

approval. 

ATTES~k-c C NTY CLERK 

being declared to exist and this 

public peace, health and safety, 

from and :/its rsag~ a(' 

APPROVE~~~o/ ~ -~)( COUNTY JUDGE