State of Arkansas 

Jurisdiction: c t<::\v !'l\C: Co~~ 

Enactment Date: I 0 (, ( g b 

Type of Levy: ---=LO;:;:,;C~a:.!.I.:::.Sa:::..:l~e:::..S .::::an:..:.:d~U=:se=--:..;Ta~x:..__ 

Ordinance No. ~b - ·3 '8 Tax Rate: _ _,_!..._?;_" __ 

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 o~-- If No, state reason 

for belief that the tax is grandfathered. 

ftc - l)__hc/'87 Cr1C.<a{-.IY/<l.l1+ J,.,\c. N~ 5u~&{v;r\f o..-r1e.J..Me..t·h 

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-/?/U 2 

Date 
,;~1!-/0 # 

Yil;r-c>/ Y/;7- -Y/J? 

ORDINANCE NUMBER 86- 38 

S'rA'rE 

BE 

OF 

rr 

ARKANSAS; 

ENAC'rEO BY TilE QUORUM COURT OF THE COUNTY OF CLEBURNE, 

CALL AN ELEC'fiON FOR 

AN ORDINANCE TO BE ENTITLED: AN ORDINANCE TO 

AND USE TAX, DESIGNll.'riNG 

THE LEVY OF A ONE PERCENT COUNTY-WIDE SALES 

SALES TAX, AND 

USES OF THE REVENUES DERIVED FROM TUE 

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 

within 

the 

Cleburne 

adoption of a one percent (1%) sales and use tax 

of 

County designating uses of the revenues 

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. 

within 

AG.l\INS'r 

Cleburne 

.:idoption~ of a one percent {1%} sales and use tax 

of 

County designating uses of the revenues 

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: 

_ .. ,