State of Arkansas 

Jurisdiction: ___.Ve~-...·S:~{t'-t!.. __ C_o_<A_Il----'-h___,_ __ Typeoflevy: --~Lo~ca~I~Sa~l~es~a~n~d~U~se~T~a~x~-

Enactment Date: -----"~~/=---...::..~= [' __ _ Ordinance No. 0 ·-rff)'' ·3 J -( 

Tax Rate: ______ / il_ 

Purpose and Use of Tax: fY1 ti- Jl\ t / ft f o/ vJ( ti l:u/ t1 /2 0 f: (1, l! ~ ~ .,_/ 

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 belief 

for airport related purposes: Yes or No f-f.o If No, state reason 

that the tax is grandfathered. 

no 

The state of Arkansas administers 

Arkansas Department 

local taxes for all cities and counties in this state and commits that the 

of Finance and Administration will notify the FAA of any subsequent amendments 

to this tax that could affect grandfathered status. 

J$/ • 705 4 

Date 
.. 

EMERGENCY ORDINANCE 

DESHA COUNTY ORDINANCE NO. D-SS-3 ,, ' 

AN EMERGENCY ORDINANCE TO LEVY A ONE PERCENT (1%) 

COUNTY SALES AND USE TAX: TO ESTABLISH A SYSTEM FOR THE REBATE REQUIRED BY ACT 26 OF 1981: TO 

DEFINE "SINGLE TRANSACTION: : AND FOR OTHER PURPOSES. 

BE IT ENACTED BY THE QUORUM COURT OF DESHA COUNTY, ' 

ARKANSAS: 

ARTICLE 1: There is hereby levied a county-wide 

(excise) sales tax of one per centum (l%) upon the gross 

receipts from the sale at retail within the county on or 

after /) 111• ~ t / l?f.,S, of all items which are now 

J subject or may hereafter be subject to the Arkansas Gross 

Receipts Tax, as provided by Arkansas Act 26 of 1981, First 

Extraordinary Session. 

ARTICLE i: There is hereby levied a county-wide 

(excise) use tax upon the storage, use or consumption within 

Desha County, Arkansas of tangible personal property purchased, 

leased or rented from any retailer outside the State on or 

a,fter 4~fvst I) )1&$ , for storage, use or other consumption 

of Desha County, Arkansas; at a rate of one percent (l%) of 

the sale price of the property or, in the case of leases or 

rentals, of said lease or rental price, as provided by Arkansas Act 26 of 1981, First Extraordinary Session. 

ARTICLE 3: The levy, exemption from and collection of 

the county-wide sales tax and the county-wide use tax imposed 

by this ordinance shall be made in accordance with, (a) all 

applicable definitions and other provisions of the Arkansas 

Gross Receipts Ta~ Act, as amended; arid the Arkansas Compensatine Tax Act (Use Tax), as amended, except that the 

definition of single transaction as set out herein shall 

apply; (b) the existing rules and regulations pertaining to 

the Arkansas Gross Receipts Tax and the Arkansas Compensating 

Tax as promulgated by the Department of Finance and Adminis-
i£2 _:_;p 

. ., - '. ' 

tration, Division of Revenues, State of Arkansas; and (c) 

the provisions of Act 26 of 1981, First Extraordinary Session. 

ARTICLE 4: A person, from whom taxes levied by this 

ordinance have been collected may be entitled to a rebate 

for taxes in excess of twenty-five dollars ($25.00), pai~ 

by the taxpayer to Desha County on a single transaction, 

pursuant to Section 10 of Act 26 of 1981, First Extraordinary 

Session. Any taxpayer who pays a county-wide sales or use 

tax to Desha County on or after /lv<j uS 1-~ /911.5 , in 

excess of twenty-five dollars ($25.00), on any single transaction may file a claim with the Desha County Comptroller for 

a rebate of the excess tax paid. The claim shall be duly 

verified according to law, and accompanied by (a) a cash 

receipt or invoice showing the amount of sales or use tax 

charged; and, (b) proof of payment of the taxes. Claims shall 

be filed within sixty (60) days of the date of purchase. If 

the Comptroller allows the claim, the County shall refund to 

the claimant the excess tax paid by him. Provided, however, 

a rebate for such taxes on motor vehicles shall be handled 

by the State in the manner provided in sub-paragraph lO(b} 

of Act 26 of 1981, First Extraordinary Session. 

ARTICLE 5: The term 11 single transaction11 for the purpose of rebate under this ordinance, shall be defined according 

to the nature of the goods purchased, as follows: 

(a) When two or more devices in which, upon which or by 

which any person or property is, or may be, transported or 

drawn, including but not limited to offroad vehicles, farm 

. vehic~es, airplanes,.water vessels, motor vehicles, or nonmotorized vehicles, and mobile homes, are sold to a person 

by a seller, each individual unit, whether part of a 11 fleet 11 

sale or not, shall be treated as a single transaction for the 

purpose of this ordinance, and rebate of the county-wide sales 

and use tax be made for the excess over twenty-five dollars 

: . ., :: 
($25.00) paid on each individual unit; provided this provision shall not apply to motor vehicles handled under 

Section lO(b) of Act 26 of 1981, First Extraordinary Session. 

(b) The charge of utility services, which are subject 

to the taxes levied under this ordinance, and which are 

furnished on a continuous service basis, whether such services 

are paid daily, weekly, monthly or annually, for the purpose· 

of the rebate provisions of this ordinance, shall be computed 

in daily increments, and each such daily charge increment 

shall be considered to be a single transaction for the purposes of this ordinance. 

(c) For sales of building materials and supplies to contractors, builders or other persons, a single transaction for 

the purpose of. this ordinance, shall be deemed to be any 

single sale which is reflected on a single invoice, receipt 

or statement, on aggregate sales (or use) tax figure has been 

reported and remitted to the State. 

(d) When two or more items of major household appliances, 

Connnercial appliances, major equipment and machinery are sold, 

each individual unit shall be treated as a single transaction 

for the purpose of this ordinance. 

(e) For groceries, drug items, dry goods and other 

tangible personal property and/or services not otherwise 

expressly covered in this section, a single transaction shall 

be deemed to be any single sale which is reflected on a single 

invoice, receipt or statement, on which an aggregate sales 

tax figure has been reported and remitted to the State. 

ARTICLE 6: That for purposes of the County Sales Tax as 

provided for in this Ordinance as amended and as applied to 

the construction of any single family residential structure, 

the erection of which requires the issuance of a building permit from any of the Cities or County, a single transaction 

shall be considered to be the completed structure. The sales 
tax imposed by said Ordinance as amended shall be levied 

based upon the final cost of the materials purchased to 

build said structure rather than upon the incremental 

sales of materials used in said construction. Not more than 

one rebate per residence shall be paid and rebate request 

must be submitted within 60 days of completion of the 

structure. 

ARTICLE 7: If any part of this ordinance is held 

invalid, such invalidity shall not affect any other portion 

of this ordinance which can be made effective without invalidity. 

WllliREAS, the citizens of Desha County approved a onecent county-wide sales and use tax; the effective date of 

the county-wide sales and use tax shall be 1/,fUJ t I, )'f~S 

the levy and collection of the county-wide sales and use tax 

is vitally important to the financial stability of Desha County 

and the well-being of its citizens; and the adoption of various_ 

procedures and definitions prior to the effective date is critical to the administration of the county-wide sales and us~ tax; 

An emergency is hereby declared to exist, and this ordinance, being necessary for the health, safety, and welfare of 

the citizens of Desha County, shall be in full force and effect 
AMENDMENT 

DESHA COUNTY ORDINANCE NO, 0-85-3 

AN EMERGENCY ORDINANCE TO LEVY A ONE PERCENT (1%) COUNTY 

SALEjS AND USE TAX' TO ESTABLISH A SYSTEM FOR THE REBATE 

REQUIRED BY ACT 26 OF 1981, TO DEFINE "SINGLE TRANSACTION' 

AND FOR OTHER PURPOSES. 

BE IT ENACTED BY THE QUORUM COURT OF DESHA COUNTY, ARKANSAS: 

ARTICLE I: WHEREAS, the Ordinance passed on June 24, 1985, 

stated a procedure for rebate of excess sales tax beyond a single 

amount of $25.00. 

' 

ARTICLE II: As provided by Act 802 of 1983 of Arkansas 

Legislature, provide for single amount of $25.00 maximum, without 

collection and rebate of sales tax in excess of $25.00 . Article 

four of said Ordinance is hereby repealed which is in conflict with 

State Law. 

ARTICLE III; An emergency is hereby declared to exist, and this 

Ordinance, being necessary for the health, safety, and welfare of the 

citizens of Desha County, shall be in full force and effect from the 

date of passage and apProval. 

PASSED:Q~i!lfP/ ~ .# ~ APPROVED' 

Bain oole -

•---,L~~~--~~~ 7 .............._ 

Desha County Judge 

County & Probate Clerk 

'