State of Arkansas 

Jurisdiction: ----J.A...L...As-'£.h.J.L/...:.. e J~.~.....Jo;-.!:::!..:... I1~.-1~--­ Typeoflevy: _ _;Lo~c~a~I~Sa~l~es~a~n~d~U~se~T~a~x~---

Enactment Date: _ _./..._(_- ~.-1...... ku....-.Y~- Ordinance No. _.;;;;......:LJ_-__~---- Tax Rate: I I 

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§) / 1f No, state reason 

for belief that the tax is grandfathered. 

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. 

JJ, ~,5 Date 
Ei>IERGI::~C'{ OHDlNANC£ NO. 84-2 

liE IT E:NAC'rED BY THE: QUORUM COUI-l.'r CW THE COUN'l'Y OF ASHLEY, STilT£ 

UF AH!\ANSAS: AN 0!-!DINANCE TO l:ll~ Et>lTITLE:D: 

AN t:r~8RGENCY ORDINANCE TO LEVY A LOCAL SALJ::S AND USE_ TAX AT 'l'HI~ 

RATE OF ONE PER CENT WI'P!-!IN ASHLI::Y COUNTY, ARKAN~AS; MAKING 

PHOV!SION FOR A MAXIMUM TAX ON A SINGLE TRANSACTION; DS~INING 

"SINGLE TRANSACTION"; DECLARING AN EMERGENCY TO EXIST; AND L"Of< 

OTHE:R PURPOSES. 

AHTICLE 1. There is hereby levied a countywide (excise) 

sales tax of one per centum (1%) upon the qross roc<diJtS fro1o the 

sil.le at retail within the County of l\shley on or a[ter November 

l, 1984, of all iten!S which are no,. subject or mdy hereafter b"' 

subject to taxation under the Arkansos Gross Receipts Tax, as 

provided by Arkansas Act 26 of 1981, !~irst Extraordinary Session. 

Afl'l'ICLE 2. Ther-e is also hereby levied a countywide 

(excise) use tax upon the storage, use or consumption ,.ithin 

Ashley County, Arkansas, of tangible personal property purchased, 

leased or rented from any retailer outside the State of Arkansas 

on or aft~r November 1, 1984, for stor<~ge, use, or other 

consumption in Ashley County, Arl(ansas, at the rate of one 

percent (1%) of the sales price of the property or, in the cose 

of leases or rentals, of said lease or rental pcic..;;, as provideU 

by Arkansas Act 26 of 1981, First f::xi:raordinary Session. 

ARTICLE 3. The levy, exemption from v.ncl collection of the 

countywide sales tax and the countywide use tax imposed by this 

ordinance shall be made in accordance 1dth, (a) all applicable 

dcf.initions and other provisions of the Arkansas Gross Receipts 

Tax Act, as amended; and the Arkansas Coml:-'ensc.ting '!'ax i\ct (U~~ 

Tax), a~ i:lmended, except tl,at the definition of single 

t.ransact"iun as set out herein shall upply; (b) the existing 

rulr·~ and regulations pertaining to the Ark.Jns~s Gro:;G Rcc~ipl-s 

Tax ar1d tl1e Arkansds Compensating Tax as promulgated by thu 

Dl:~'·•rlment o[ Finance and Administrcltion, Division of ncvenoJ<-~ci, 

Stille of Arkansas; (c) the provisions of Act 2G of 1031, First 

!::xtr,;ordir:ary session, and (d) the provisions of Act 8~2 o[ 

1032. 

ART [CLE tl. 

::;IJ.J\1 be collected n11ly to the 1n,1zi•n'-Hn ol t.wnnty-five dnlL~r.<> 
($25.00) for each single transaction as rlefineJ in Arlic:l~ 5 ot 

this ordinance. Vendors collecting, reporting and remitting such 

sal~s and use taxes shall comply with lhe reporting forms ~nr! 

regulations of the Commissioner of Revenues for Lhe SLdte of 

Arkansas. 

ARTICLE 5. 'fhe terrn "single transaction" for the pllrpose of 

determining the maximum 'sales tax under this ordin<Jnce, shall be 

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 drawn, 

including, but not limited to on road vehicles, whether required 

to be licenses or not, off road vehicles, farm vehicles, 

airplanes, water vessels, motor- vehicles, or nonmotorized 

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 pur:-pose of this 

ordinance; provided this provision shall not apply to motor 

vehicles handled under Section lO(b) of Act 26, 1981, First 

Extraordinary Session. 

b. 'I'he char-ges for utility ser-vices, 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, shall be computed in daily 

increments, and each such daily charge increment shall be 

con<>idered to be a single transaction for the purposes o[ this 

ordinance. 

c. For S<•les of building mat~erials and supplies to 

contractors, builders or other persons, a single transaction for 

the purpose o:f: tnis ordinanc'=', shall be dee111ed to be il single 

s.c:de made ,lnd completed on the same day wliich is rr~flect<.."d on ,, 

single invoice, receipt or statement, on 1~hich <~ggregate sales 

(or use) tax figure has b8en reported and remitted to the Stat<~. 

d. When two or mor"' items of major hous.~hold 

Clppli<u\ces; commercL:~l .:q:>pliances; major equipment and machin<!ry 

are sold, each i'ndividual unit ~h.:lll be treated as il single 

tr:,lnSCJction for thf> p11rpose of l:hi;, ordin,lnr'C'. 
e. for groceries, drug itltme>, dry goods dOd olb8r 

tal1gible personal property and/or services not otherwise 

expressly covered in this section, a single transaction sh~ll be 

which is reflected on a single invoice, receipt or statement, on 

which an aggregate s<~l-es tux figure has been reported and 

remitted to the State. 

AH'l'ICLE 6. If any provisions of Lhis Ordinance, or the 

application thereof to any person or circumstance, is held 

invalid, such invalidity shall not affect other provisions or 

Llpplications of this ordinance which C<ln be given effect without 

the invalid provision or application, and to this end the 

provisions of this Ordinance are declared to be severable. 

ARTICLE 7. WHSREAS, the citizen of Ashley County on 

September 11, 1984, approved and levied a countywide sales and 

use tax; the effective date of the countywide sales and use tax 

shall be November l, 1984; the levy and collection of the 

countywide sales and use tax is vitally important to the= 

financial stability of Ashley County and the well-being of its 

citizens; and the adoption of various procedures and fkfinitions 

prior to the effective date is critical to the administration of 

the countywide sales and use tax. Therefore, an emergency is 

hereby declared to exist, and this ordinance, b~iny necessary for 

the immediate preservation and protection of the public peace, 

health, safety, welfare and proi)erty of the citizens of Ashley 

County, shall be in full force Clnd etfect from tl1e date oL 

passage and approval. 

ADOPTED; /0 -')l--J1

4 date -~~~~---~~--

APPHOVED; 

A'l'TI::S'f: RECEIVE!I 

CL"f : 2198~