State of Arkansas 

Jurisdiction: (f) l5fJSf ?; lo. 

Enactment Date: I ~ j, / ~ ~ 

Type of Levy: _ __:::Lo::..:c::.:::a:.:...;l S::.:a:.:.:le:::.::s~a:.:.n.:..::d:...::U::.:s:..:::e_,T-=a:..:..x __ 

Ordinance No. _~_,L---'-l--'-b=---- Tax Rate: _..:.../~1{'--c;--

PurposeandUseofTax: --:/~erl ~~erq ~-'-~~~~S------------------

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 o~ If No, state reason 

for belief that the tax is grandfathered. 

? re - 1 c_/3 o/ -r e.& 14<.,-\-Me{+ • ,\)c. 5ubscr<8!\1 ~wn s. 

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 grandfathered status. 

ohn H. Theis, Assistant Revenue Commissioner !J/7/6 

Date 
MISSISSIPPI 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 11 single 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: 

Eupha 

eL~.J~ Sacrider, County Clerk 

(