StateofArkansas Jurisdiction:



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__ _ Ordinance No.

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**-(** Tax Rate: ______ / il

_ Purpose and UseofTax: 

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**~ ~**  .,_/ Applicability ofTax: General sales & usetax-Appliestoallgoodsand servicestaxableunderstate law

. AdministrativeCosts: 3%ofgrosscollectionswithheld bythestateforadministrationofthe tax

. Credits orExemptions:Taxsubjecttosame credits& exemptionsavailable understatesales & usetaxlaw SubsequentAmendmentsandAmendment Purpose: 1. Date: ---------- AmendingOrdinance No.------------ PurposeofAmendment: 2. Date: ----------- AmendingOrdinance No.----------- Purpose ofAmendment: 3

. Date: ---------- AmendingOrdinance No.----------- PurposeofAmendment: 4. Date: ---------- AmendingOrdinance No.----------- PurposeofAmendment: Isthetaxon aviationfueldistributedforairport related purposes: Yes orNof-f.o IfNo,state reason forbeliefthatthetax isgrandfathered. 

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ThestateofArkansas administers localtaxesforall cities and counties inthisstateand commitsthatthe Arkansas DepartmentofFinanceand Administrationwill notifythe FAAofanysubsequentamendments tothistaxthatcouldaffectgrandfatheredstatus. 

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EMERGENCY ORDINANCE DESHA COUNTY ORDINANCE NO. 

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### ,, 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 /)

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### 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



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### )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

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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 

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# ~/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 11single 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



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**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 11fleet 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 

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# ::($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 salestax 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

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**)'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 effectAMENDMENT 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.



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**~** APPROVED' 

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.............._ Desha County Judge
County & Probate Clerk 

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