State of Arkansas 

Jurisdiction: _ ___.f.. 'r,_..::. 0...=5;...;; • .5:;...__c........:;(/ _____ _ Type of Levy: _ ____,L~o:::.:a::..:.I-=S~a~le~s-=a'-!.!n~d...:U::..:s:.:::e--'T:...:::a:.::.x __ 

Enactment Date: _.:....:. 11_-_1_· --..::.%....::; 5 __ _ Ordinance No. {)- tJ - 8'5"- I / Tax Rate: __ /:....: %'--_ 

PurposeandUseofTax: -~?0 ·~_n s __ -c- ~~,_ ~1 ~<--', -- -- --

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 /iJ / If No, state reason 

for belief that the tax is grandfathered. 

,-,,,.- 1-o IJ-3C'-

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. 

;~/'? 15 ohn H. Theis, Assistant Revenue Commissioner Date 
ORDINJI.NCE NO. 7--0- f'.J-11 

WIDE 

AN ORDINANCE 

SALES 

PERTAINING TO THE AUTBORIZATION OF A COUNTYTAX ELECTION, AND FOR OI'HER PURPOSES: 

~lHEREAS, it has been determined by the Cross County Quorum 

Court that there is an urgent need on the part of all municipalities 

in Cross County, and by the County of Cross, for increased revenues, 

and, 

WHEREAS, ths legislature of the State of Arkansas did at 

its 1981 Session, authorize by Act 991 of 1981 a one percent (1%) 

addition to existing Arkansas Sales Taxes (Gross Receipts Taxes) and 

Arkansas Use Taxes on a County-wide basis, and 

WHEREAS, said Act 991 of 1981 directs the Quorum Court of 

Cross County, Arkansas to notify the Cross County Board of Election 

Commissioners that this measure has been referred to tte vote of the 

people, and 

WHEREAS, Act 991 of 1981 further directs th<:.t the ballot 

title to be us~d shall be substantially in the following form: 

'"FOR 

within 

the 

Cross 

adoption of a one percent (1%) sales tax 

County" 

and 

"AGAINST 

within Cross 

the adoption 

County" 

of a one percent (1%) sales tax 

and, 

WHEREAS Act 802 of 1983 General Assembly limits such sales 

tax here imposed to a mazimum of $25.00 for any single transaction. 

A single transaction shall be defined as any transaction that exceeds 

$2,500.00. 

NOW THEREFORE, BE IT ORDAINED BY THE CRO.SS COUNTY QUORUM 

COURT: 

SECTION 1. That a one percent (1%) addition to existing 

Arkansas Sales Tax (Gross Receipt Taxes) and Arkansas Use Taxes be 

and the same is hereby imposed on all sales not otherwise exempt by 

law, within Cross County, Arkansas, with a $25.00 maximum limitation 

for any single transaction, a single transaction being defined as 

any transaction that exceeds $2,500.00. 
ORDINANCE NO. '7--o-·R,J--1! (cont.) 

county-wide s~ Tax Election 

SECTION II. That the Board of Election Commissioners be 

petitioned to issue an Election Proclamation ,.~'.-- setting the /o day 

of,¥ , 1985 as the date for a County-wide sales tax 

election, pursuant to existing election laws, and Act 26 of 1981, and 

SECTION III. The provisions of this Ordinance are hereby 

declared to be severable and if any one Section is hel~ to be illegal 

or invalid, the said invalidity or illegality of the saiJ Section 

shall not effect the validity of the rest of the balance of this 

Ordinance, and 

SECTION IV. That because of said urgent nGed for revenue 

both by municpalities located in Cross County and by the County of 

Cross, an emergency is hereby declared to exist, and this Ordinance 

being necessary for the immediate preservation of the public peace, 

health, and welfare shall be in full force and effect from and after 

its passage and approval. 

1985. 

ATTEST: 

""' PASSED AND APPROVED this j j, day of 

Clerk