StateofArkansas Jurisdiction:



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## q(, Ordinance No. \CC



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## tons Applicability ofTax: General sales & use tax- Appliesto all goods and servicestaxable understatelaw. Administrative Costs: 3%ofgrosscollectionswithheld by the stateforadministration ofthetax. CreditsorExemptions:Tax subjecttosamecredits& exemptionsavailable understatesales& usetax 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
. ----------- PurposeofAmendment: Isthetaxonaviationfuel distributed forairport related purposes: Yes orNo 

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The stateofArkansas administerslocal taxesforall cities and counties in this state and commitsthatthe

John H. Theis, Assistant Revenue Commissioner 

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### EMERGENCY ORDINANCE
BE IT ENACTED BY THE QUORUM COURT OF CRAIGHEAD, STATE OF ARKANSAS, AN ORDINANCE TO BE ENTITLED: ORDINANCE NO. 

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AN EMERGENCY ORDINANCE TO LEVY A ONE PERCENT (1%) COUNTY SALES AND USE TAX: TO DEFINE 'SINGLE TRANSACTION': AND FOR OTHER PURPOSES ARTICLE 1. There is hereby levied a county-wide (excise) sales tax of one per centum 

### (1%) upon the gross receipts from the sale at retail within the county on or after October 1, 1986, of all items which are now subject or may hereafter be subject to the Arkansas Gross Receipts Tax, as provided by Arkansas Act 26 of 1981, First Extraordinary Session. 

### ARTICLE 2. There is hereby levied a county-wide (excise) use tax upon the storage, use or consumption within Craighead County, Arkansas of tangible personal property purchased, leased or rented 

### from any retailer outside the State on or after October 1, 1986, for storage, use or other consumption in Craighead County, Arkansas; at rate of one percent (1%) of the sale 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 countywide sales tax and the county-wide use tax imposed by this ordinance shall be made in accordance with, (a) all applicable definitions and other p"rovisions of the A-rkansas Gross Receipts Tax Act, as amended; and the
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or non-motorized 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 10 (b) of Act 26 of 1981, First Extraordinary 

### Session. b. The charges for utility services, which 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, for the purpose of the rebate provisions of this ordinance, shall be computed in daily increments, and each such daily charge increment shall be considered to be a single transaction for the purpose of this ordinance.
c. For sales of building materials and supplies to contractors, builders, or other persons, a single transaction for the purpose of this ordinance, shall be deemed to be any single sale _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; commercial 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 sinqle transaction shall be deemed to be any single sale which is reflected on a single invoice, receipt or statement, on which an aggregate sales tax figure has been reported and remitted to the State. ARTICLE 5. That for purposes of the County Sales Tax

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ARTICLE 6. If any part of this Ordinance is held invalid, 

### such invalidity shall not affect any other portion of this Ordinance which can be made effective without invalidity. WHEREAS, the citizens of Craighead County approved a one-cent county-wide sales and use tax; the effective date of the county-wide sales and use tax shall be October I, 1986, the levy and collection 

### of the county-wide sales and use tax is vitally important to the financial stability of Craighead County and the well-being of its citizens; and the adoption of various procedures and definitions prior to the effective date is critical to the administration of the county-wide sales and use tax; An emergency is hereby declared to exist, and this Ordinance, being necessary for the health, safety, and welfare of the citizens, of Craighead County, shall be in full force and effect from the date of passage and approval.

Dated this 

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### Attest:


# ~~~-_:Approved: Harold ThOITipSon-

-- Craighead County Clerk 

### Judge