State of Arkansas
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'--_ PurposeandUseofTax:



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**--** Applicabilit y of Tax: General sales 

### & use tax- Appl i es to all goods and services taxab l e under state law. Administrative Costs : 3% of gross collections withhe l d 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: -------------- Amend i ng Ordinance No

. ------------- Purpose of Amendment: 

### 2. Date: -------- -- --- -- Amending Ord i nance No.--
- ------------ Purpose of Amendment: 

### 3. Date: ------------ Amending Ordinance No.---------

- - Purpose of Amendment: 

### 4

. Date: ---------- Amend i ng Ordinance No.------

- -- - - Purpose of Amendment: Is the tax on aviation fuel distributed for ai rport related purposes: Yes or 

# /iJ / If No, state reason for belief that the tax is grandfathered

. 

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

The state of Arkansas adm i nisters local taxes for all cities and counties in this state and commits that the Arkansas Department of Finance and Admin i stration will notify the FAA of any subseque nt amendments to this tax that could affect grandfathered status.



# ;~/'? **15** ohn H. Theis , Assistant Revenue Commissioner DateORDINJI.NCE NO. 

## 7--0- f'.J-11

AN ORDINANCE PERTAINING TO THE AUTBORIZATION OF A COUNTYWIDE SALES TAX 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 the adoption of a one percent (1%) sales tax

within Cross County" and "AGAINST the adoption of a one percent (1%) sales tax within Cross County" 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