State of Arkansas 

Jurisdiction: L~u()f..y <1 f Lra'!jb-t-r1j Type oflevy: ----=Lo=c=a:..:...I.:.;Sa~l=es~a::..:nc.:..:d=-=U::.:se~T"'-'a""'x,___ 

Enactment Date: l 0 /0 l(['t q (, Ordinance No. \ CC ~(," ~ Tax Rate: -..:..u~'---- \? 

Purpose and Use of Tax: G V'\ ~rt:t I C) f e.rq t tons 

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 or No tJ 0 If No, state reason 

for belief that the tax is grandfathered. 

~eel ( ~91( (!,1\a.,vt-d. f r•b r }() l~/30 /<6 T 

The state of Arkansas administers local taxes for all cities and counties in this state and commits that the 

John H. Theis, Assistant Revenue Commissioner 

;2-J'f0-5 Date I 
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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. /fJ'6- /? 

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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I 

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 ~s nrnuirlQA 
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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 ----'-,1/L---.:d a y o f 

Attest: ~~~-_:Approved: 

Harold ThOITipSon- --

Craighead County Clerk Judge