State of Arkansas 

Jurisdiction: Cttftunb[a ~ Type of Levy: Local Sales and use Tax 

Enactment Date: g /30 {g 3 Ordinance No. g 3- J Tax Rate: / ~ 

Purpose and Use of Tax: ~JU ~ 1 ~ 1"evfJuAw 

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: _-f_,!qj ~ 5 . Amending Ordinance No. _5=--5_-__,/...___ ____ _ ~ I 

Purpose of Amendment: ~ - et(J.~ fu fo bQ.no{LJ 

2. Date: - --------- Amending Ordinance No.---------- -

PurposeofAmendment: --- ---- ---- ---- ---- ---------

3. Date: ----------- Amending Ordinance No.--- ------- -

PurposeofAmendment: --- ------------ -------------

4. Date: - - ---- ---- Amending Ordinance No.-- ---------

PurposeofAmendment: --- -------------------------

Is the tax on aviation fuel distributed for airport related purposes: Yes o® L. If No, state reason 

for belief that the tax is grandfathered. 

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. 

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Dat6 7 ohn H. Theis, Assistant Revenue Commissioner 
At-lEND ED 

ORDHJA:-;C:t: NO. 83-1 

) 

DE IT ENACTED BY THE QUORU:1 COURT OF TEE COUC~'!.'Y OF 

COLU;!.lBIA, STl',TE Of ARKAl.,;SAS; AN OR.Dt:;-;_II,:>CE TO DE E~ITITL::::D: 

AN ORDDIANCE PROVIDil;G FOR THE LEVY O: A CO'J::Tl-'ciiDS: 

SALES AND USE TAX AT TilE RJ\TC OF 0:'!5 PI':[{CS:OT (l?.) ON 

GROSS RECEIPTS FRO!·! RET.UL SALES \·liT!! IN COLli}:i3I;\. COUC!TY, 

ARKA~JSAS, DECLARING A NEED FOR THE Cm:STRUCTIO::. Of' A 

MULTIUSE RECREATIOC<l, t~ATER SUPPLY ]\~0 FLO'JD CO:.iTP.OL 

LAKE IN THE COUNTY, (TI!E "PROJSCT"), PRO'JIDIL'G FOR 

FORHATION OF A COUNTY .1\UT!!ORITY, DECLJ\RI::-JG A:.: li\TE:·:T 

TO FINi\NCE THE PROJECT, PROVIDING FOR A SPECIAL ELCCTiml 

ON AUGUST 30, 1983, AND PROVIDING THE ENE~GS:·~C"l CL:\USE 

AND FOR OTHER PURPOSES. 

WHEREAS, the water supply for Columbia County (herein- after County) ~s currently pcovided by wells; a~d 

HHEREAS, it is projected that the continued use of such wells will deplete same; and 

WHEREAS, there is demonstrated in the County a present 

and future need for a readilv available source of ~>rater for reside_ntial and industrial uSe; and 

___.--" HHEREAS, the citizens of the County do not have available 

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to them water related recreational activities upon any lake 

or river in the County; and 

HHEREAS, there is a need for improver..ent of county services 

and a need for the acquisition, construction, equipping, and 

maintaining of a multiuse recreation, water supply and flood 

control lake. (hereinafter referred to as the "proj8c_.t") in the 

County and a need for a stable source of revenue to finance such local government services; and 

l>lHEREAS, Act 26 of the 1st Extraordinary Session of the 

73rd General Assembly of the State of Arkansas approved Decem- ber l, 1981 as amended by Acts 278, 723 and 802 of 1983 {here- inafter collectively referred to as the "Act"} provides for the local option of adoption of a county-wide sales and use ta~ for the designation of the uses of the revenues fro:n such tax, 

far a maximum tax of $25.for a single transaction and further provides that the QuorlL'tl Court of the County is .J.Uthorized to pledge all or a portion of the revenue which the county is entitled to receive from the ta:-; to secure payrr,ent of bonds 

issued to provide funds for certain captial ir.1prove~ents of 

a public nature; and 

WHEREAS, the County has determined that there exists a 

public need to call for the adoption of a one percent (l%) county1,;ide sales and use tax for the purpose of paying the 

cast of acquiring, constructing, and equipping the Project 

by appropriate methods, including but not limited to, the 

issuance of revenue bo~ds and far the pledging a: all or a 

portion of the revenues deriv~d from the collection of the 

tax to pay the cost of the Project, including, \.;h~n app::::oved 

by a majority of the qualified electors of the county, the 

payment of the principal of, premium, if any, and interest on the revenue bonds. 
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Page 2 - Ordinunce No. 83-l 

NON, THEREfORE, BE IT ORDAIL!ED BY' T!!S QliOPD:·l COSP.T OF COLU:·!BIA COUNTY, ARM<:SAS: 

Section 1. Levy of Sales <J.nd Use Tu:·:. Pu~suant to the 

Act, there is hereby levied a sJ.les and u.s.:: tOt:·: ctt lhe rJ.te of one percent (l'l.) on receipts frof:l the sal.:! at r~tail l·lithin 

Columbia county, Arkansas, on all such itcr:ts ,,:hich al::e subj~ct 

to taxation under the Ar}:ans<lS Gross Receipts Tax l\ct, Act 386 

of 1941 of the Acts of Ar};ansils, as amended, subject to a 

maximum tax of $25 for a singl~ transaction • 

.J Section 2. Creation of Countv Authoritv. The County 

hereby declares its ~ntent to create, vr~':ledJ..ately folloll.lflg 

the Election ·approving the sales and use tax:, a County Board 

to be known as the Colu~bia County Rural D~velopment Authority, hereinafter referred to as the Board_ Such Board to be created pursuant to Arkansas Statutes Annotated 20-1401 et- ~eq- and to consist of members appointed by the County Judge and ap?~Oved 

by the Quorum Court_ Such Board is to consist of five members 

from within the County, provided that at least t1vo of said board members shall reside within the city limits of t·!agnolia, Arkansas,. and at least two shall reside outside the city liraits 

members 

of Hagnolia, Arkansas, within the County. At least one of the of the Board shall have public water SUI,)ply e:·:perience. 

Such Board in cooperation with other governmental entities, is to administer the development, management and operation of 

the Project, including but not limited to, the procure~ent of land, construction of the lake and related facilities and be charged with all maintenance of said lake_ Provided ho~ever, that said Board shall be subject to the follm.;ing limitations 

and requirements; 

1. Contracts for construction of the Project must 

be atvarded within seven years of the passage of 

the sales and use tax called for herein_ 

2_ Except far water supp~y intake structures and appurtenances thereto, the Board shall neith.::r 

allocate nor expend any funds derived from the 

sales and. use tax for ~vater pipelines, treatr.o.ent 

plants or other such uses. 

3. No more them $7.,000,000 shall be design-=tt<!d or authorized by the County for land acquisition 

and construction of the Project. 

4. The Project shall be constructed on B2ech Creek, 

provided hmvever, in the event that site shall be determined by the Board to be not feasible 

or suitable for public tvater supply purposes, 

then the Board shall notify the Quor~~ Court 

which shall select the next most suitable site for 'the location of said Project taking into con- sideration the needs of the County, cost of procurement, construction and maintc~anc~, and suita- bility for the purposes sta.ted herein. 

5. Upon completion of all acqui~ition, constrnction, and equipping of the Project, but in no event 

later than sixty {60) d~ys th~reafter, the Board shall submit its final report to th~ Quorum Court 

which shall include, among other things, an estimate of the annual cost of maintaining the lake, 
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Page 3 - Ordinance No. 83-1 

exclusive of debt s~rvice, if any, una l.n consideration of the report, the Quorum Court m:t.y pr::Jvide 

for the payment of such Jaaintenance costs in an 

amount not to exceed $75,000 annually, such payr.t'i!nts 

to be made from the County's proportionat~ sbure of 

revenues derived from collection of the 'i'<:n:. 

6. The Board shall be a body politic with the authority 

to enter into contr.:J.cts and be contracted 1~ith, sue 

and be sued, and Shall strictly adhere to all ~tate 

la1~s and keep proper records as required by the 

State of Arkansas. 

Section J. Distribution and Use of Excess Re•;enu-'!s. A~~ sales and use tax revenues ~n excess of the amount pledged 

to secure and pay bonds, if issued, shall be distribuced co 

the various cities, towns and councy in Cheir proporcian~te 

share, to be used for any authorized governm9ntal purposes. 

Section 4. Intent to Finance Project. The county hereby 

declares its intent to acqu~re, construct and equip the Project 

in the County and to pay the costs thereof from revenues derived 

from the collection of the Tax and other accumulated funds pursuant to the Act, as amended, and to finance the costs of the 

Project by an appropriate and authorized method, including, 

but nat limited to, the issuance of revenue bonds in an 

will 

aggregate principal amount not to exceed $7,000,000; the bonds 

not be general obligations of the County but •,1ill be 

special obligations secured by a pledge of all or a portion 

of the revenues derived from the Tax levied pursuant to Section 1 hereof. 

~Section 5. Special Election. The question of the levy 

of a sales and use tax as provided in Section 1 hereof and 

the question of the approval of the principal amount. of the 

bands described in Section 2 hereof and the purpose for ~hich 

the bonds will be issued shall be submitted to a vote of the 

citizens of the County, by special election to be held on 

August 30, 1983. 

The official ballot shall contain the folloHing; 

PROPpSED LAKE PROJECT 

ONE PERCENT (1%) COU:.JTY-h'IDE S!\LES MlD USE TAX 

AND APPROVAL TO PLEDGE REVENUES FOR BONDS 

The adoption of a one percent (1~) sales and use 

tax >-Jithin the county far the purpose of paying the 

costs of acquiring, constructing and equipping a 

multiuse recreation, Hater supply and flood control 

lake (the "Project") and for other authorized county 

and municipal governmental purposes and to authorize 

the Quorum Court to pledge all or a portion of the 

revenues from said tax to pay principal of, interest 

on and fees and expenses in connection 1·1ith, a.nd to 

approve the issuance of, revenue bonds in an aggregate 

principal amount not to exceed $7,000,000 to be issued 

by the County for the purpose of acquiring, constructing 

and equipping the Project. 

FOR ONE PERCENT (l%) COUNTY-\HDE SALES AND USE TAX 

AND APPROVAL TO PLEDGE REVENUES_ FOR BONDS 

AGAINST ONE PERCENT (1%) COUNTY-\HDE SALES ~\NO USE TAX 

AND APPROVAL TO PLEDGE REVENUES FOR BONDS 
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Page 4 - Ordin.:tnc>a l!o. 83-l 

Section 6. Interlocal Agr~e::-.ents. Each govern:nental 

-unit (hereinafter 

entitled 

the "Un1.ts") Hithin the Countv •:;hich is 

to receive a ?ro;_Jortion.::tc slur~ of th~ re•;enues 

derived 

of 

from the Ta:..: shall authorize by approp:::iate action 

of an 

its governing body, the a<Jpl:'o·.;al o:: and tho Ci1t~l:'ir.J into 

interlocal agree.:~ent tvith and a~ong tho other Units for 

the purpose of providing for the acquisition, construction, 

equipping and fin<J.ncing of the Project. Pro·,,idcd, fuJ:"thcr 

agreements 

that all such Units shall execute and delh,er such interlocal 

for 

prior to the date a:: the special elcctio:-t called 

in Section 5 hereof. 

are declared 

Section 7. Severability. The provisions of this ordi~ance 

_to be severable. 

be held 

ff any provision hereof shall 

to be invalid or to be inapplicable 

circumstance 

to any perso~ or 

applicability 

such holding shall not affect the validity or 

of the remainder hereof. 

County, 

Section 

Arkansas, 

B. E!:tergency Clause. The Quorum Court of Colwnbi;:; 

has determined that there is an immediate 

control 

need to provide a multius8 recreation, water supply and flood 

a one 

lake and improve county services, that the levy of 

derived 

percent (1%) sales and use tax and the use of the revenues 

from the collection of such tax are essential provide 

to 

for the preservation 

for these needs, and this Ord~n~nc~ being n~cessary 

citizens of Columbia 

of the health, safety and welfare of t.he 

County, Arkansas, shall become law 

immediately upon its passage, approval and publication. 

Passed and approved this f,._t day of L,_;~: . 1,,,. 

Attest: tf;;./)4f3 

County Clerk 

Approved: 

STATE OF ARKANSAS } SS 

COUNTY OF COLUMBIA 

I horoby certify this to be a true copy 

of the origi:!~ ~ il.:~n,me~t filed in this comb 

on th · 

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Of. M-· .:as ·. L:...;q;oaf- 19 ,.._ 

ci'j:! t =>, p r/Jf:.ty C!er!: x ,;a.·'" . 1- n.c~ 

-. ~·-;-•,... ·.,-= 
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ORDI:lAHCZ ~lO. 

BE IT ENACTED BY THE QUORUH COURT OF THE COUNTY OF COLONBIA, 

STATE OF ARKANSAS! Al~ ORDINANCE TO BE ENTITLED; 

AN ORDINANCE CALLING AN ELECTION TO 

AUTHORIZE ISSUANCE OF CAPITAL H1PROVEMENT BONDS AND APPROVAL OF A PLEDGE OF 

RECEIPTS FROM THE EXISTING ONE PERCENT 

COUNTY-WIDE SALES AND USE TAX TO SECURE 

PAYMENT OF THE BONDS~ PRESCRIBING OTHER 

MATTERS PERTAINING_~ijERETO; AND DECLARING AN EMERGENCY 

WHEREAS, pursuant to the Constitution and laws of the 

State of Arkansas, particularly Act 24 of 1985 and Act 26 of 

1981 of the First Extraordinary Session of the Seventy-Third 

General Assembly of the State of Arkansas, as amended, 

{collectively the "Acts"), Columbia County, Arkansas, {the 

"County") is authorized to carry out public purposes described 

in the Acts by issuing its capital improvement bonds to 

acquire, construct, and equip a multipurpose recreation, 

water supply and flood control lake including dam, reservoir, water intake structure~ and appurtenances, and use 

the receipts from the 1¢ sales and use tax hereinafter described for the payment of the principal of and interest on 

any such bonds; and 

WHERE~S, the County by Ordinance No. 83-1 adopted on 

July 15, 1983, and amended on August 1, 1983, (collectively 

"Ordinance No. 83-1), declared a need for the acquisition, 

construction, equipping, and maintaining of a multi-purpose 

recreation, water supply and flood control lake in the county 

(the "Project") and, 

WHEREAS, in said Ordinance the County declared its 

intent to acquire, construct and equip the Project and to 

pay the cost thereof from receipts derived from the collection 

of a sales and use tax levied by said Ordinance No. 83-1; and, 

WHEP£AS, the levy of that sales and use tax and the 

purpose for which it was levied were approved by the voters 
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of Columbia County, .~rkansas at a special election cal!.ed b·f 

Ordinance ~a. 83-1 and held on August 30, 1983; and, 

WHEREAS, the taxes levied by said Ordinance No. 83-1, 

as amended, continue in force; and, 

WHEREAS, since the foregoing special election, Amendment 62 to the Constitution of Arkansas was adopted by the 

electors and Act 24 of 1985 was adopted by the General 

Assembly to implement Amendment 62, and it is desirable to 

clarify that the bonds authorized hereunder will be issued 

in compliance with the law and Constitution of Arkansas. 

NOW, THEREFORE, BE IT ORDAINED by the Quorum Court of 

Columbia County, Arkansas, that: 

Section 1. The question of the issuance of the bonds 

provided for herein shall be submitted to the qualified 

electors of Columbia County for approval and consent at a 

special election, which is hereby called to be held on the 

4th day of June, 1985. 

The form of the ballot ~uestion shall be as follows; 

PROPOSED LAKE PROJECT 

AUTHORIZATION OF CAPITAL IUPROVEMENT BONDS FOR 

LAKE COLUMBIA PROJECT AND APPROVAL TO PLEDGE 

RECEIPTS FROM ONE PERCENT COUNTY-WIDE SALES AND 

USE TAX FOR PAYMENT THEREOF 

The issuance of capital improvement bonds 

by the County in the. aggregate principal amount 

not to exceed S7,000,000 for the purposes of 

paying the costs of acquiring, constructing and 

equipping a multipurpose recreation, water supply 

and flood control lake and to authorize the Quorum 

Court to pledge all or a portion of the receipts 

from the 1% sales and use tax heretofore levied 

by the county and approved by the County electors 

on August 30, 1983, to pay the principal of, and 

interest on, said bonds and all fees and expenses 

in connection therewith. 

FOR authorization of the issuance of bonds in 

the principal amount not to exceed $7,000,000 and 

approval of pledge of 1% county-wide sales and use 

tax for payment thereof. 

AGAINST authorization of the issuance of 

bonds in the principal amount not to exceed 

$7,000,000 and approval of pledge of 1% countywide sales and use tax for payment thereof. 
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Section 2. ':.'here is hereby found and declared ':.o :::,e an 

i=ediate and pressing need for the securing and de•.reloping 

of the Project in order to provide such facilities to persons 

in Columbia County, and to provide employment and payrolls, 

alleviate unemployment and otherwise benefit the public 

health, safety and welfare of Columbia County and the inhabitants thereof, and the election called hereby and the 

taking of the other action authorized hereby are immediately 

necessary for the accomplishing of these public benefits and 

purposes. It is, therefore, declared that an emergency exists 

and this Ordinance being necessary for the immediate preservation of the public peace, health and safety shall be in force 

and effect immediately upon and after its passage. 

PASSED and approved on the ~day of May, 1985. 

APPROVED: 

Attest: 

County Clerk 

CERTIFICATE 

The undersigned, County Clerk of Columbia County, Arkansas, hereby certifies that the foregoing pages are a true and correct 

copy of an Ordinance of the County adopted on the ~ day of 

May, 1985, and filed in this office in Book No. at Pages I 

GIVEN under my hand and seal this ~ day of 

1985. 

County Clerk 

(S E A L) 

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