State of Arkansas 

Jurisdiction: \!:,'r'1a.lll-f C. I *i Type of Levy: _--:.;Lo:.:c::::::a"-'1 S,.,.a::..:.;le:.:s:....:a:..:.n:..::d"""U:..:s:..:::.e....:.T..::.a:..:..x __ 

Enactment Date: _3_·--"l __ l 'f...:.....xB;.....3..;;;.._ Ordinance No. 8 :::, - I Tax Rate: ~ /t:....o_ 

Purpose and Use of Tax: I h1 f'I'DVt.h'Jt+c r o.f NHUt/c.,.,()./ 5eYVtU 1 t:4J lo<!A.I (}"~~~'WI t!!+J+ se-.-v,'e-.5 

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 ~ If 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. 

Jq-/~/)5 Date 
CITY 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; PROVIDING 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 unde r Section 1 hereof. The City Clerk of the City 

of Bryant, Arkansas, may promulgate reasonable rules and regulations not inconsistent 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. 

)_, .. / " . cr7 <? / ··] Approved: ..L,' ~ <Z';::~~-..:.~>>:-:-::-:::-...:~!1: :..:c;!l::·::::;;:; ---<<~-· <-:!..:~::::L-.,· iff/1-.<:::..' _ _ _ 

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: 

ballot 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. 

SALINE 

SHERIFF 

JAMES STEED 

COUNTY, 

?/ ~ 

ARKANSAS