State ofArkansas Jurisdiction:



# MatU~**Co~** TypeofLevy: Local Salesand UseTax Enactment Date: 

# 11(2/g1- Ordinance No. 

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**~** ApplicabilityofTax: General sales & usetax-Appliestoall goodsand servicestaxable understate law. AdministrativeCosts: 3%of gross collectionswithheld bythestateforadministration ofthetax. Creditsor Exemptions:Taxsubjecttosame credits

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### &usetaxlaw SubsequentAmendmentsandAmendment Purpose: 1. Date: ---------- AmendingOrdinance No.----------- PurposeofAmendment: 

### 2. Date:
- - -------- AmendingOrdinance No.----------- Purpose ofAmendment: 3. Date: ---------- AmendingOrdinance No. ----------- Purpose ofAmendment: 4. Date: - - -------- AmendingOrdinance No.----------- Purpose ofAmendment: Isthetaxon aviation fuel distributedforairport related purposes: Yes or



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The stateofArkansas administers localtaxesforall citiesand counties inthisstate and commitsthatthe Arkansas DepartmentofFinance andAdministrationwill notifythe FAAofanysubsequentamendments tothistaxthatcould affect randfathered status. 

# );L/? /15 ( I Date ohn H. Theis,Assistant Revenue Commissioner

### • ORDINANCE NO. 82-6 BE IT ENACTED BY THE QUORUM COURT OF THE COUNTY OF MADISON, STATE OF ARKANSAS, AN ORDINANCE TO BE ENTITLED: AN EMERGENCY ORDINANCE TO LEVY A ONE PER CENT (I';) COUNTY SALES AND USE TAX: TO ESTABLISH A SYSTEM FOR THE REBATE REQUIRED BY ACT 26 OF 1981; TO DEFINE 11$INGLE TRANSACTION11 ; 

### AND FOR OTHER PURPOSES ARTICLE 1. There is hereby levied a county-wide (excise)

**~les** tax of one per centum (l%) upon the gross receipts from the sale at retail within the county on or afte:r January 1, 1983, of all items Nhich are noN· subject or may hereafter be subject to the Arkansas Gross Receipts Tax, as provided by Arkansas Act 26 of 1981, First Extraordinary Session. ARTICLE 2. There is hereby levied a county \1ide

**(excise-~e** tax upon the storage, use or consumption Nithin Madison County, Arkansas of tangible personal property purchased, leased or rented from any retailer outside the State on or after January 1, 1983, for storage, use or other consumption 

### in Madison County, Arkansas; at a rate of one per cent (1%) of the sale price of the property or, ln 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-1~ide** sales tax and the count)'-ll.'ide use tax imposed by this ordinance shall be made in accordance with, (a) all applicable definitions and other provisions of the Arkansas Gross Receipts Tax 

### Act, as amended; and the Arkansas Compensating 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 Administration, D1Yision of Revenues, State of Arkansas; and (c) the provisions of Act 26 of 1981, First Extraordinary session. ARTICLE 4. A person, from Nhom taxes levied by this ordinance have been collected may be entitled to a rebate for taxes in excess of twenty-five dollars ($25.00), paid by the taxpayer to

**~1adison** 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 Madison County on or after January 1, 1983, in excess of twenty-five dollars ($25.00) 

### on any single transaction may file a claim with Madison County 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 claim is allowed, the County Treasurer shall refund to the claimant the excess tax paid by him. Provided, ho1-rever, a rebate for such taxes on motor vehicles shall be handled by the State in the manner provided in sub-paragraph 10 (b) of Act 26 of 1981, First Extraordinary Session. ARTICLE 5. The term "single transaction" 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 Nhich, upon which or by which any person or property is, or may be, transported or draNn, including but not limited to on road vehicles, whether required to be licensed or not, off road vehicles, farm vehicles, airplanes, water vessels, motor vehicles, or non-motorized vehicles, and mobile

**home~,** are sold to person by a seller, each individual unit, whether part of a "fleet' 1 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 b;enty-five dollars ($25.00) paid on each individual unjt; provided this provision shall not apply to motor vehicles handled under Section 10 (b) of Act 26 of 1981, First Extraordinary Session. b. The charges for utility services, which are subject to the taxes levied under this ordinance, and ;.;hich are furnished on a continuous service basis, 1-,rhether such services are paid daily, 1,•eekly, 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 single i.nvoice, receipt

## • or statement, on which an aggregate sales (or Use) tax figure has been reported and remitted to the State. d. When two or more items of major household appliances; commercial appliances; major equipment and machinery are sold, each individual unit shall be treated as a single transaction for the purpose of 

### this ordinance. 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 Nhich 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 Nithin 

### 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. IVHEREAS, the citizens of Madison County approved a one-cent countywide sales and use tax; the effectjve date 

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**county-1~ide** sales and use tax shall be January 1, 1983, the levy and collection of the countywide sales and use tax is vitally important to the financial stability of Madison County and the

**\~ell-being** of its citizens; and the adoption of vanous procedures and definitions prior to the effective date is critical to the administration of the county-wide sales and use tax; An emergency is hereby declared to exist, and this ordinance, being necessary for the health, safety and wel:fare of the dtizens of !l'!adison County, shall be in full force and effect from the date of passage and approval. APPROVEOo



# ~**U~~** ATTEST: 

## q{.J!uS(~"c--- COUNTY JUDGE 

# co1Mf'y CLERK ""'

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**"~---...._** DATED:__ **~-~D~e=c~em~b~e~r-'2~0~,_ol9~8~2~**

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