State of Arkansas 

Jurisdiction: MatU~ Co~ Type of Levy: Local Sales and Use Tax 

Enactment Date: 11(2/ g 1- Ordinance No. g 1.. ... " Tax Rate: J% 

PurposeandUseofTax: ~ /.'JJ(,41(}.!().. ~ @J!t'e ~ 

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 airport related purposes: Yes or N~ #o_ ~ ,, state reason 

for belief that the tax is grandfathered. c~ 

~ rot, _Vlat' bwl ~-~'l..oirW :Jhg_ 

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 randfathered status. 

);L/?/15 

( I 

Date ohn H. Theis, Assistant Revenue Commissioner 
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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 unj t; 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 of the county-1~ide sales and 

use tax shall be January 1, 1983, the levy and collection of the countywide sales and use tax is vi tally 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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