### State ofArkansas Jurisdiction: 

## CHICOT 

## CoiA,J("j Type of Levy:

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**I=S a=-=l=es=-=-=an:..:.:d~U""se=-T-'-'a=..:.x,___**  

### Enactment Date: 

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## ~ @lordinance No. 

## _l_'f;;.....;;..B.;;..J_--'2 ___Tax Rate:



## ~1-~_o 

# __ Purpose and Use ofTax: 

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# p5 Applicability ofTax: General sales 

### & use tax- Appliestoall goods and services taxable understate law. Administrative Costs: 3% ofgross collectionswithheld bythestateforadministration ofthetax. Credits or Exemptions:Tax subject tosame credits

### & exemptions available understate sales 

### & use tax law SubsequentAmendmentsand Amendment Purpose: 1. Date: ---------- AmendingOrdinance No.----------- Purpose ofAmendment: 

### 2. Date: ---------- Amending Ordinance No.----------- Purpose ofAmendment: 

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

### 4. Date: ---------- Amending Ordinance No.----------- Purpose ofAmendment: Is thetaxon aviationfuel distributed forairport related purposes: Yes or No 

# No IfNo, state reason for beliefthatthetax is grandfathered. 

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The state ofArkansas administers local taxesforall cities and counties in this state and commitsthatthe Arkansas Departmentof Finance and Administrationwill notifythe FAA ofanysubsequent amendments tothistaxthatcould affectgrandfathered status.



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**-> f**  DateORDINANCE 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 CHICOT 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

Chicot 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.