State ofArkansas Jurisdiction: 

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# Co~~ Enactment Date: 

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# b Type ofLevy:

**---=LO;:;:,;C~a:.!.I.:::.Sa:::..:l~e:::..S .::::an:..:.:d~U=:se=--:..;Ta~x:..__**  Ordinance No.



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## '8 Tax Rate: _ _,_!..._ ?;_"__ Applicability ofTax: General sales & use tax- Appliesto all goods and servicestaxable understate law. Administrative Costs: 3% ofgross collections withheld bythe state foradministration ofthe tax. Creditsor Exemptions:Tax subject to same credits & exemptions available under state sales & use tax law SubsequentAmendmentsand Amendment Purpose: 1. Date: ---------- Amending Ordinance No.----------- Purpose ofAmendment: 2. Date: --- ------- Amending Ordinance No.----------- Purpose ofAmendment: 3. Date: ---------- Amending Ordinance No. ----------- Purpose ofAmendment: 4. Date: ---------- Amending Ordinance No.----------- Purpose ofAmendment:

**£.~ '\**  Is the taxon aviation fuel distributedfor airport related purposes: Yes

**o~--** IfNo, state reason for beliefthatthetax is grandfathered.



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The state ofArkansas administers local taxes forall citiesand counties in this state and commitsthatthe Arkansas Departmentof Finance and Administration will notifythe FAA ofany subsequent amendments tothis taxthatcould affectgrandfathered status. 

# ;J-/?/U 2 Date**,;~1!-/0** 

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# -Y/J? ORDINANCE NUMBER 86- 

# 38 BE rr ENAC'rEO BY TilE QUORUM COURT OF THE COUNTY OF CLEBURNE, S'rA'rE OF ARKANSAS; AN ORDINANCE TO BE ENTITLED: AN ORDINANCE TO CALL AN ELEC'fiON FOR THE LEVY OF A ONE PERCENT COUNTY-WIDE SALES AND USE TAX, DESIGNll.'riNG USES OF THE REVENUES DERIVED FROM TUE SALES TAX, AND PROVIDING FOR A MAXIMUM TAX. 

### Section 1: A special county-wide election shall be held for 

### the levy of a one percent (1%) county-wide sales and use tax. Section 2

**~** 'l'he Quorum Court hereby finds and determines that this matter should be decided by the people at a special election called for that purpose, and said election shall be held 

### on the 26th day of August, 1986. Section 3: The Quorum Court hereby finds and determines that the uses of the revenues derived from the sales tax should be designated in the following manner: county General Fund Forty percent (40%) Fifty-six percent (56%) county Road Fund Rural Fire Departments Four percent (4%) Section 

### 4: The Quorum Court shall notify the Cleburne County Board of Election Commissioners, by causing a copy of this Or"dinance to be delivered to them, that the measure has been referred to the 

### vote of the people and the Quorum Court shall submit a copy of the ballot title to the Cleburne County Board of Election Commissioners. form:The Ballot Title to be used shall appear in the following FOR the adoption of a one percent (1%) sales and use tax within Cleburne County designating uses of the revenues of forty percent (40%) to the County General Fund, fifty-six percent (56%) to the County Road Fund, and four percent (4%) to Rural Fire Departments. AG.l\INS'r **.:idoption~** 

### of a one percent {1%} sales and use tax within Cleburne County designating uses of the revenues of forty percent (40%) to the County General Fund, fifty-six percent (56%) to the County Road Fund, and four percent {4%) to

**Fur~l** 

### Fire Departments. Section 5: For taxes collected pursuant to this ordinance there shall be levied and collected only a maximum tax of Twenty-Five Dollars ($25.00) on each single transaction, and vendors shall be responsible for collecting and remitting the sales• 

### tax only to the maximum of Twenty-Five Dollars ($25.00) for each single transaction. Section 6. All use taxes collected pursuant to this ordinance shall be computed in accordance with Ark. Stat. Ann. Section 17-2045. Section 7. All sales taxes collected pursuant to this ordinance shall be collecCed on sales of items and services sold by a business located in Cleburne County, and one overall sale shall constitute a single **transaction~**

ATTES'r:

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