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# --:/~**erl ~~** **erq ~-'-~~~~S------------------**  Applicability ofTax: Generalsales & use tax- Appliesto all goodsand services taxable under state law. AdministrativeCosts: 3% ofgross collectionswithheld bythestateforadministrationofthetax. Creditsor Exemptions:Tax subjecttosame credits& exemptionsavailable understate sales & use tax law SubsequentAmendmentsandAmendment Purpose: 1. Date: ---------- Amending Ordinance No
. ---- ------- Purpose ofAmendment: 2. Date: ---------- Amending Ordinance No
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. ---------- - Purpose ofAmendment: 4
. Date: --- ------- Amending Ordinance No
. ----------- Purpose ofAmendment: Isthetaxonaviationfuel distributedforairport related purposes: Yes



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The stateofArkansas administers localtaxesforall cities and counties in this s tate and commitsthatthe Arkansas DepartmentofFinance and Administrationwill notifythe FAAofanysubsequentamendments tothistaxthatcould affectgrandfathered status
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ohn H
.Theis, Assistant Revenue Commissioner 

# !J/7/6 DateMISSISSIPPI COUNTY QUORUM COURT ORDINANCE NO. 0-86-16
AN ORDINANCE LEVYING A ONE PERCENT COUNTY SALES AND USE TAX IN COMPLIANCE WITH ARKANSAS STATUTES, ORDINANCE NO. 0-86-10 OF THE MISSISSIPPI COUNTY QUORUM COURT AND THE VOTE OF THE MISSISSIPPI COUNTY ELECTORS FOR SAID TAX ON AUGUST 12, 1986, AS CERTIFIED BY THE MISSISSIPPI COUNTY ELECTION COMMISSION AND PROCLAIMED BY THE MISSISSIPPI COUNTY COURT AND TO DEFINE A SINGLE TRANSACTION THEREUNDER AND FOR OTHER PURPOSES. WHEREAS, 

### pursuant to Act 991 of the 1981 General Assembly of the State of Arkansas and Act No. 26 of the 1981 Special Legislative Session of the General Assembly of the State of Arkansas and all Acts amendatory thereto, the Mississippi County Quorum Court, by Ordinance enacted on June 24, 1986, did submit to the electors of Mississippi County, Arkansas, the issue of adoption of a one percent (1%) sales and use tax in Mississippi County, Arkansas; and WHEREAS, the electors of Mississippi County, Arkansas did cast their ballots in favor of said proposal for adoption by a vote of 1,951 votes for and 1,879 votes against said proposal and the results thereof were duly certified to the County Court and the Mississippi' County Quorum Court by the Mississippi County Election Commission; and WHEREAS, the Mississippi County Court did proclaim the result of said election in a proclamation published in the Blytheville Courier News on the eighteenth day of August, 1986; Now Therefore, BE IN ENACTED BY THE MISSISSIPPI COUNTY QUORUM COURT: 1. There is hereby levied a County-wide (excise) sales tax of one percent (1%) upon the gross receipts from the sale at retail within the County on and after October 1, 1986, of all items which are now subject or may hereafter be subject to Arkansas Gross Receipts Tax, as provided by Act 26 of 1981, First Extraordinary Session of the General Assembly. 2. There is hereby levied a County-wide (excise) use tax upon the storage, use or consumption within Mississippi County, Arkansas of tangible personal property purchased, leased, or rented from any retailer outside the State on or after

**Octo~er** 1, 1986, for storage, use or other consumption in Mississippi County, Arkansas; at a rate of one percent (1%) 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 of the Arkansas General Assembly.


### cont.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 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, Division of Revenues, State of Arkansas; and {c) The provisions of Act 2 of 1981, First Extraordinary Session of the General Assembly. 4. The term 11single transaction" pursuant to said Acts and Act No. 802 of the 1983 General Assembly is hereby 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 driwn, 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 homes, are sold to a person by a seller, each individual unit, whether part of a "fleet" sale or not, shall be treated as a single transaction for the purpose of this Ordinance, provided this provision shall not apply to motor vehicles handled under Section lO{b) of Act 26 of 1981, First Extraordinary Session of the General Assembly. {b) The charges for 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 purpose 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 w:t>Jch i3 reflected on a single invoice, receipt or statement, on which 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. cont.(e) For groceries, drug items, dry goods and other tangible personal property andior 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. 5. That for purposes of the County sales and use tax as provided for in this Ordinance 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 and use tax imposed by said Ordinance shall be levied based upon the final cost of the materials purchased to build said structure rather than upon the incremental sale 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. 6. The provisions of this Ordinance are hereby declared to be severable and 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. WHEREAS, the citizens of Mississippi County approved a one percent (1%) County-wide sales and use tazi the effective date of the County-wide sales and use tax shall be October 1, 1986, the levy and collection of the County-wide sales and use tax is vitally important to the financial stability of Mississippi 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 use tax; An emergency is hereby declared to exist, and this Ordinance, being necessary for the health, safety, and welfare of the citizens, of Mississippi County, shall be in full force and effect from the date of passage and approval.
DATE: August 26, 1986 APPROVED: Jo ATTEST: 

# eL~.J~ Eupha Sacrider, County Clerk 

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