### StateofArkansas Jurisdiction: ----J. A ...L...A s- '£. h .J.L/...:..

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# 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 ApplicabilityofTax: General sales 

### & usetax-Applies toallgoodsand servicestaxable understate law. AdministrativeCosts: 3%ofgross collectionswithheld bythe state foradministration ofthetax. CreditsorExemptions:Taxsubjecttosame credits 

## &exemptionsavailable understatesales

## &usetax law SubsequentAmendments and Amendment Purpose: 

## 1. Date: ---------- AmendingOrdinance No.----- ------ Purpose ofAmendment: 

### 2. Date: ----- ----- AmendingOrdinance No.---------- - Purpose ofAmendment: 

## 3. Date: ---------- AmendingOrdinance No.---------- - Purpose ofAmendment: 

### 4. Date: ---------- AmendingOrdinance No.----------- Purpose ofAmendment: Isthetaxon aviationfuel distributedforairport related purposes: Yes

## or§) / 1f

## No, state reason for beliefthatthetaxisgrandfathered.

The stateofArkansas administers localtaxes forallcitiesand counties inthisstateand commitsthatthe Arkansas DepartmentofFinance and Administrationwill notifythe FAAofanysubsequentamendments tothistaxthatcould affectgrandfathered 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--J 1 

### 4 date

**-~~~~---~~--** 

### APPHOVED;

A'l'TI::S'f: 

## RECEIVE!I 

## CL"f :

**2198~**