State of Arkansas 

Jurisdiction: J r r w f?, :-ur1 *) Type of levy: _ __.!:l~o:::::.:ca~I-=S~a!!:le:.:!s~a~n~d'-!U~s~e'-'T~a~x--

Enactment Date: f -I - ffJ Ordinance No. -~fS - Lf Tax Rate: f 7" ~---------- ~~---

Purpose and Use of Tax: fJ.f.t r a t j t-' n.S a.r)p{ 1Y1 .:. ,·, f f., c. n c -t:. , 

Applicability ofTax: 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/./ A 

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 orfj;/ / 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. 
·~'------------------J" 

EMERGENCY ORDINANCE NO. 83-4 

BE IT ENACTED BY THE QUORUM COURT OF THE COUNTY OF DREW, STATE OF ARKANSAS; AN ORDINANCE TO BE ENTITLED: 

AN EMERGENCY ORDINANCE TO LEVY A LOCAL SALES AND USE TAX AT THE RATE 

OF ONE PER CENT WITHIN OREN COUNTY, ARKANSAS; MAKING PROVISION FOR A 

MAXIMUM TAX ON A SINGLE TRANSACTION; DEFINING "SINGLE 'l'RANSACTION"; 

DECLARING AN EMERGENCY TO EXIST; AND FOR OTHER PURPOSES. 

ARTICLE l. There is hereby levied a countywide (excise) sales 

tax of one per centum (1%) upon the gross receipts from the sale at 

retail within the County of Drew on or after August 1, 1983, of all 

items which are now subject or may hereafter be subject to taxation 

under the Arkansas Gross Receipts 'rax, as provided by Arkansas Act 26 

of 1981, First Extraordinary Session. 

ARTICLE 2. There is also hereby levied a countywide (excise) use 

tax upon the storage, use or consumption >-rithin Drew County, Arkansas, 

of tangible personal property purchased, leased or ren·ted from any 

retailer outside the State of Arkansas on or after Augus·t 1,. 1983, for 

storage, use, or other consumption in Dret.,r County, Arkansas, at the 

rate of one percent (1%) of the sales price of the property or, in the 

case of leases or rentals, of said lease or rental price, as provided 

by Arkansas Act 26 of 1981, First Extraordinary Session. 

ARTICLE 3. The levy, exemption from and collection of the county>.,ride 

sales tax and the countywide use tax imposed by this ordinance shall 

be made in accordance with, (a) all applicable definitions and other 

provisions of the Arkansas Gross Receip-ts Tax Act, as amended; and the 

Arkansas Compensating Tax Act (Use Tax), as amended, except that the 

definition of single transaction as set out herein shall apply; (b) 

the existing rules and regulations pertaining to the Arkansas Gross 

Receipts Tax and the Arkansas Compensating Tax as promulgated by the 

Department of Finance and Administration, Division of Revenues, State 

of Arkansas; (c) the provisions of Act 26 of 1981, First Extraordinary 

session, and (d} the provisions of Act 802 of 1982. 

ARTICLE 4. This countywide sales and use tax is levied and shall 

be collected only to the maximum of twenty-five dollars ($25.00) for 
each single transaction as defined in Article 5 of this ordinance. 

Vendors collecting, reporting and remitting such sales and use taxes 

shall comply with the reporting forms and regulations of the Commissioner 

of Revenues for the State of Arkansas. 

ARTICLE 5. The term "single transaction" for the purpose of 

de·termining the maximum sales tax under this ordinance, 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 

licensed or not, off road vehicles, farm vehicl~s. 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 purpose of this ordinance; provided this provision shall not apply 

to motor vehicles handled under Section lO(b) of Act 26 of 1981, First 

Extraordinary Session. 

b. The charges for utility services, \Vhich 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 considered to be a single transaction 

for the purposes of this ordinance. 

c. For sales of building materials and supplies to contractors, 

builders or other persons, a single transac-tion for the purpose of 

this ordinance, shall be deemed to be any single sale made and 

completed on the same day which is reflected on a single invoice, 

receipt or statement, on which aggregate sales (or use) tax figure has 

been reported and remitted to the State. 

d. When two or more items of major household appliances; 

cownercial appliances; major equipment and machinery are sold, each 
individual unit shall be treated as a single transaction for the 

purpose of this ordinance. 

e. For groceries, drug items, dry goods and other tangible 

personal property and/or services not otherwise expressly covered in 

this section, a single transaction shall be deemed to be any single 

sales made and completed on the same day which is reflected on a 

single invoice, receipt or statemen·t, on which an aggregate sales tax 

figure has been reported and remitted to the State. 

ARTICLE 6. If any provisions of this Ordinance, or the application 

thereof to any person or circumstance, is held invalid, such invalidity 

shall not affect ather provisions or applicati~ns of this ordinance 

which can 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. WHEREAS, the citizens of Drew County on June 7, 1983, 

approved and levied a countywide sales and use tax; the effective date 

of the countywide sales and use tax shall be August 1, 1983; the levy 

and collection of the countywide sales and use tax is vitally important 

to the financial stability of Drew County and the well-being of its 

citizens; and the adoption of various procedures and definitions prier 

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, being necessary for the immediate preservation 

and protection of the public peace, health, safety, welfare and property 

of the citizens of Drew County, shall be in full force and effect from 

the date of passage and approval. 

ADOPTED; June 20, 1983 

APPROVED: June 27, 1983 

ATTEST: 

~r?o/~~¥ COUNTY JUDGE 

C-~ . " ,_,__,