State of Arkansas 

Jurisdiction: Covll'frc~ f!>roJfey 

Enactment Date: { 0 /3 {/(<'!$ 3 

Type of Levy: _ __.:.;Lo:<.:c::.::a:.:....l :::.:Sa~l::::.:es~a:::..:n..!.:d::...U::::.s~e:...T:....:a::.::::x:....___ 

Ordinance No. _!.;....~_0 _____ Tax Rate: __ l~h~-

PurposeandUseofTax: Operq,tt~I\S Olf'\g f11et,'nteoance 

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 ~ If No, state reason 

for belief that the tax is grandfathered. 

tAco..( to.A [evieJ pnbr tc f M 1ft, fr w;t-~ ru arne"Jrt\ut ts 

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. 

ohn H. Theis, Assistant Revenue Commissioner 

~/?/2 5 Date 
ORDINANCE NO. 120 

OF 

BE ~KANSAS, 

IT ENACTED BY T<ffi QUORUM COURT OF THE COUNTY OF BRADLEY, STATE AN ORDINANCE TO ~E ENTITLED: 

AN ORDINANCE TO LEVY A COUNTY-WIDE ONE PERCENT 

(1%) RETAIL SALES TAX; TO PROVIDE FOR THE 

REFERRAL OF SUCH MEASURE TO A VO'l"E OF THE 

PEOPLE; TO EliRMARK ANTICIPATED REVENUES FROM SUCH TAX; AND FOR OTHER PURPOSES. 

SECTION 1: Pursuant to Act 991 of 1981 (Ark. Stat. Ann, 

5Sl7-2010- 17-2020), there is hereby levied a one percent (1%) 

tax on gross receipts from the sale at retail within Bradley 

county of all items which are now subject or may hereafter be 

subject to the Arkansas gross receipt tax which is Act 386 of 

1941, as amended (Ark. Stat. Ann. SSB4-l901 et seq.). 

SECTION 2: This Ordinance shall be referred to the vote of 

the people of Bradley County at an election for such purpose to 

be conducted on Tuesday, August 30, 1983, by the County Board of 

Election Commissioners in the manner provided by law. 

SECTION ), The sales tax levied in Section l of this 

Ordinance shall not be effective unless approved by a rnajo~ity of 

those electors voting on such measure. 

SECTION 4: The ballot title for such measure at the election 

shall be substantially as set forth in Section 3 of Act 991 of 

1981 (Ark. Stat. Ann. §17-2012). 

SECTION 5; The effective date of the tax levied under this 

ordinance, if approved by the electors at the election, shall be 

on the date established by the procedures regarding a challenge, 

if any, to such election ~esults, as set forth in Sections 5 and 

6, ACt 991 of 1983 (Ark. Stat. Ann. SS17-2014 and 17-2015) • 

SECTION 6: The fUnds to be received by Bradley County from 
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page :! 

Ordinance No, 1:!0 

the levy of the county-wide one percent [1%) sales tax shall be 

earmarked for use as follows: One-half for the county road fund 

and one-half for establishing and operating a County solid waste 

disposal program. 

SECTION 7: If any section cr part of a Section, or application thereof, of this Ordinance shall hereafter be held to be 

invalid, such invalidity shall not affect the remaining Sections, 

parts of Sections and applications of this Ordinance, which are 

declared to be severable. 

SECTION 9: Emergency Clause. The provision to the citizens 

of Bradley County and the municipalities therein of basic services, 

such as roads and solid waste disposal, and the proper and adequate financing thereof are the basic purposes of local government 

and critical to the public health, welfare and safety, and to 

those ends an emergency is hereby declared to exist, and the 

revenues to be derived from the tax to be levied hereunder being 

vital for such purposes, this Ordinance shall be effective from 

and after its passage and approval. 

PASSED this -"'"!)_"'--day of July, 1983. 

APROVED: 

~ L, Fowler, County Judge 

ATTES'l': 

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ORDINANCE NO. 120 

BE IT ENACTED BY THE QUORUM COURT OF TUE COUNTY OF BRADLEY, STATE 

OF ARKANSAS, AN ORDINANCE TO BE ENTITLED: 

AN ORDINANCE 'rO LEVY A COUNTY-NIOE ONE PERCENT 

(1%) RETAIL SALES TAX~ TO PROVIDE FOR THE 

REFERRAL OF SUCH MEASURE TO A Vo1•E OF THE 

PEOPLE; TO EARMARK AN'riCIPATEO REVENUES FROM 

SUCH TAX; AND FOR OTHER PURPOSES. 

SECTION 1: Pursuant to Act 991 of 1981 (Ark. Stat. Ann. 

§§17-2010- 17-2020), there is h~reby levied a one percent {1%) 

tax on gross receipts from Lhe sale at retail t~ithin Bradley 

County of all items which are now subject or may hereafter be 

subject to the Arkansas gross receipt tax which is Act 386 of 

1941, as amended (Ark. Stat. Ann. §§84-1901 et seq.). 

SECTION 2: This Ordinance shall be n:!ferred to the vote of 

th~ people of Bradley County at an election for such purpose to 

be conducted on Tuesday, August 30, 1983, by the County Eoard of 

Election Commissioners in the manner provided by law. 

SECTION 3: The sales tax levied in Section 1 of this 

Ordinance shall not be effective unless approved by a majority of 

those electors voting on such measure. 

SECTION 4, The ballot title for such measure at the election 

shall be substantially as set forth in Section 3 of Act 991 of 

1981 (Ark. Stat. Ann. 517-2012). 

SECTION 5: The effectiVB date of the tax levied under this 

Ordinance, if approved by the electors at the election, shall be 

on the date established by the procedures regarding a challenge, 

if any, to such election results, as set forth in Sections 5 and 

6, Act 991 of 1983 (Ark. Stat. Ann. §§17-2014 and 17-2015). 

SECTION 6: The funds to be received by Bradley County from 
( 

( 

Page 2 

Ordinance No. 120 

the levy of the County-wide one percent (1%) sales tax shall be 

earmarked for u~e as follows: One-half for the County road fund 

and one-half for establishing and operating a County solid waste 

disposal program. 

SECTION 7: If any Section or part of a Section, or application thereof, of this Ordinance shall hereafter be held to be 

invalid, such invalidity shall not affect the remaining Sections, 

parts of Sections and applications of this Ordinance, which are 

declared to be severable. 

SECTION B: Emergency Clause. 'l'he provision to the citizens 

of Bradley County and the municipalities therein of basic services, 

such as roads and solid waste disposal, and the proper and adequate financing thereof are the basic purposes of local government 

and critical to the public health, welfare and safety, and to 

those ends an emergency is hereby declared to exist, and the 

revenues to be derived from the tax to be levied hereunder being 

vital for such purposes, this Ordinance shall be effective from 

and after its passage and approval. 

PASSED this _,Ju:l.-'oe_ day of July, 1983. 

APROVEO: 

L. Fowler, County Judge 

ATTEST: 

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