State of Arkansas 

Jurisdiction: CHI COT CoiA,J("j Type of Levy: ---=-Lo=..:c::::a:..:...I=Sa=-=l=es=-=-=an:..:.:d~U""se=-T-'-'a=..:.x,___ 

Enactment Date: ftlt> V&rfB!fl. ~ @lordinance No. _l_'f;;.....;;..B.;;..J_--'2 ___ Tax Rate: ~1-~_o __ 

Purpose and Use of Tax: G eJ.Jt:RAL ruJ p5 

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 No No If No, state reason 

for belief that the tax is grandfathered. 

t/q 6tAB~£Qt<ENL ,,fu/#7@-nYe c.JIA~6r 

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. 

'?/)-> f Date 
ORDINANCE NO. 1982-2 

BE IT ENACTED BY THE QUORUM COURT OF THE COUNTY OF CHICOT, STATE OF ARKANSAS: 

AN ORDINANCE TO BE ENTITLED: 

AN ORDINANCE TO CALL AN ELECTICN FOR THE LEVY OF A ONE PERCENT COUNTY->iiiDE 

SALES AND USE TAX IN CHI COT COUNTY, ARKANSAS. 

WHEREAS, Chicot County and the cities within Chicot County are facing a 

financial crisis which may result in a loss of or a reduction in certain 

services, and 

NHEREAS, The Arkansas Legislature has provided by state law,· a .. method to 

allow the citizens of this County to deal with this financial ~risis by 

voting on the levy of a one percent (1%') sales and use tax, 

NOW, THEREFORE, BE IT ORDAINED By the Quorum Court of Chicot County, 

Arkansas: 

SECTION l. ELECTION. A special county-wide election shall be held for the 

levy of a one percent (1%) county-wide sales and use tax. 

SECTION 2. ELECTION DATE. This special election shall be held on Thursday, 

De·cember 16 1982. 

SECTION 3. BALLOT. The County Clerk, on behalf of the Quorum Court, shall 

notify the Chicot County Board of Election Commissioners of said election, 

and shall submit to the said Board of Commissioners, a copy of the ballot 

title which shall read as follows: 

"FOR adoption of a one percent {l%) Sales and Use Tax within Chicot 

County, Arkansas," 

"AGAINST adoption of a one percent (1%) Sales and Use Tax within 

Chi cot County, Arkansas." 

SECTION 4. REBATE AND EXEMPTION. (a) There shall be a rebate from Ch~cot 

County for all taxes collected in accordance with this Ordinance in excess 

of twenty-five dollars ($25.00) paid to the County on a single transaction. 

(b) Where a rebate would be due pursuant to the provisions of this 

Ordinance as a result of the purchase of a new or used motor vehicle, 

where the tax thereon is collected directly from the purchaser pursuant 

to the provisions of Act 386 of 1941, Section 3{e), as amended, the same 

being the second and third subparagraphs of Arkansas Statute 34-1903 (e) , 

then in keeping with Act 26 of 1981, First Extraordinary Session, of the 

Acts of Arkansas, the Commissioner of Revenues shall collect only the 

amount of tax due less the amount to which the purchaser would be entitled 

under the rebate provisions of this Ordinance. Where the rebate is credited 

against tax paid as set out in this paragraph, then no other rebate of 

the tax shall be given. 

SECTION 5. EMERGENCY CLAUSE. Whereas, there exist several financial restraints upon the City and County Governments of Chicot County, Arkansas, 

and whereas those restraints may cause the loss of, or reduction in several 

vital se~vices to the citizens of Chicot County, Arkansas, an emergency is 

hereby declared to exist, and this ordinance being necessary for the health, 

safety and welfare of the residents of Chicot County, shall have full force 

and effect from and after its passage and approval.