### StateofArkansas

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### Purpose and Use ofTax: 

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### ApplicabilityofTax: General sales 

### & use tax-Appliestoallgoodsand servicestaxable understate law. AdministrativeCosts: 3%ofgross collectionswithheld bythe state foradministrationofthe tax

. Creditsor Exemptions:Tax subjecttosame credits

### & exemptionsavailable understatesales 

### & usetax law SubsequentAmendmentsand Amendment Purpose: 

# /1/./ A 1. Date: ---------- AmendingOrdinance No.----------- Purpose ofAmendment: 

### 2. Date: ---------- Amending Ordinance No.----------- PurposeofAmendment: 

### 3. Date: ---------- AmendingOrdinance No.----------- PurposeofAmendment: 

### 4. Date: ---------- AmendingOrdinance No.----------- PurposeofAmendment: Isthetaxon aviation fuel distributedforairport related purposes: Yes orfj; / / IfNo, state reason for beliefthatthetax isgrandfathered.

ThestateofArkansas administers localtaxesforall citiesand counties inthisstate and commitsthatthe Arkansas DepartmentofFinance and Administrationwill notifythe FAA ofanysubsequentamendments tothistaxthatcould affectgrandfathered 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, eachindividual 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

# ~r?o/~~¥ ATTEST: COUNTY JUDGE**C-~** 

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