State ofArkansas
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# t!!+J+ se-.-v,'e-.5 Applicability ofTax: General sales & use tax- Applies to all goods and services taxable under state law
. Administrative Costs: 3% ofgross collections withheld by the state for administration ofthe tax. Credits or Exemptions: Tax subject to same credits & exemptions available understate sales & use tax law Subsequent Amendments and Amendment Purpose: 1. Date: ---------- Amend ing Ordinance No.----------- Purpose ofAmendment: 

### 2. Date: ---------- Amending Ordinance No.----------- Purpose ofAmendment: 3. Date: ---------- Amending Ordinance No.---- ------- Purpose ofAmendment: 4. Date: ---------- Amending Ordinance No. -- -------- - Purpose ofAmendment: Is the tax·on aviation fuel distributed for airport related purposes: Yes



# ~ If No, state reason for beliefthat the tax is grandfathered.

The state ofArkansas 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 ofany subsequent amendments to this tax that could affect grandfathered status.



# Jq-/~ **/) 5**  DateCITY OF BRYANT ORDINANCE NO. 83-1 AN ORDINANCE PROVIDING FOR THE LEVY OF A LOCAL SALES AND USE TAX AT THE RATE OF ONE PERCENT (1%) ON RECEIPTS FROH
.RETAIL SALES WITHIN THE CITY OF BRYANT, ARKANSAS; PROVIDING FOR THE REBATE OF TAXES IN EXCESS 0F TWENTY-FIVE DOLLARS 

### ($25.00) PAID TO THE CITY ON A SINGLE TRANSACTION; PROVIDING FOR A SPECIAL
. ELECTION ON MARCH 1, 1983; PR OVIDING THE EMERGENCY CLAUSE AND FOR OTHER PURPOSES. WHEREAS, there is a grea t need f6r immediate improvement of munlcipal services and a stable source of revenue to finance such vital local government services, and WHEREAS, Act 990 of 1975 , as amended, provides for the local option of adoption of a city

- wide sales and use tax . NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BRYANT, ARKANSAS: Section 1. Levy of Sales and Use Tax. As authorized by Act 990 of the Acts of Arkansas, as amended, there is hereby levied a sales and use tax at the rate of one per cent 

### (1%) on the receipts from the sale at retail within the city of Bryant, Arkansas, of all such items which are subject to taxation under the Arkansas Gross Receipts Tax Act, Act 386 of 1941 of the Acts of Arkansas, as amended. Section 2. Single Transaction Rebate. Taxes in excess of $25.00 paid to the City on a**siD~le** transaction shall be rebated to the purchaser of the item subject to taxation under Section 1 hereof. The City Clerk of the City of Bryant, Arkansas, may promulgate reasonable rules and regulations not in

consistent with the provisions of the Ordinance to implement the rebate procedure of taxes paid in excess of 

### S25.00 per single transaction. Section 

### 3
. Special Election. Said question of the levy of a sales and use tax as provided in Section 1 hereof shall be submitted to a vote of the citizens of Bryant, Arkansas, by special election to be held on March 1 , 1983. Section 

### 4. Emergency Clause. That the City Council for the City of Bryant, Arkansas, has determined that there is a great need to establish a stabl'e source of revenue to finance vital municipal services, and this Ordinance being necessary for the preservation of the health, safety, and welfare of the Citizens of Bryant, Arkansas, shall become law immediately upon its passage, approval, and publication. Passed and approved this 18th day o. f January, 1983. )_

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_ _ _ MAYOR /
Attest:

### SHERIFF'S PROCLAMATION WHEREAS, a special elect.ion will be held on March 1, 1983, in the City of Bryant, Saline County, Arkansas, pursuant to the proclamation of the Honorable Dean

**Bo~wcll,Jr,** 

### Mayor of the City of Bryant, dated Janaury 18, 1983, for the purpose of submitting to the qualified electors of said City the levying of a 1% sales and use tax, and WHEREAS, the Sheriff of Saline County, Arkansas, is required by law to issue a proclamation setting forth the

**polli~g** 

### places for said special election and notifying the qualified voters of said City of the matters to be 

### presented on the: bal lot for their consideration. NOW THEREFORE, KNOW ALL MEN BY THESE PRESENTS: 1. 

### That there will be a special election on March 1, 1983, 

### for the purpose of submitting to the qualified electors of
, the City of Bryant, Saline County, Arkansas, the levying of a 1% sales tax. 2. That the polling places for the said special election will be as follows: Boxes A and B at the Boswell Community Center. Box D at the Bryant High School Gymnasium. WITNESS my hand this 1st day of February, 1983. JAMES STEED



# ~ SHERIFF 

# ?/ SALINE COUNTY, ARKANSAS