State ofArkansas Type oflevy:

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__ **.;__lA~·~~--­** Enactment Date: 

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# g 3 Ordinance No. 

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# /-==g'---- Tax Rate:
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# /_W~­ PurposeandUseofTax:



# ~O~F~~~~~ **~~S~~~~~~~~~~~~~~-~----~** Applicability ofTax: General sales & use tax- Applies to all goods and services taxable under state law. Administrative Costs: 3% ofgross collectionswithheld bythe stateforadministration ofthetax
. Credits or Exemptions:Tax subjectto same credits & exemptionsavailable understate sales & use tax law SubsequentAmendments and 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: --- ----- ------------------- Is the tax on aviation fuel distributed for airport related purposes: Yes

# o@.L If No, state reason for beliefthat the tax is grandfathered. 

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The state ofArkansas administers local taxes forall cities and counties in this state and commits that the Arkansas Department ofFinance and Administrationwill notifythe FAA ofany subsequent amendments to thistax thatcould affectgrandfathered status. 

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### ORDINANCE NO. 118
AN ORDINANCE PROVIDING FOR THE LEVY OF A LOCAL SALES AND USE TAX AT THE RATE OF ONE PERCENT (1%) ON RECEIPTS FROM RETAIL SALES WITHIN THE CITY OF SALEM, ARKANSAS; PROVIDING FOR THE LIMITATION OF TAXES IN EXCESS OF TWENTY-FIVE DOLLARS ($25.00) PAID TO THE CITY ON A SINGLE TRANSACTION; PROVIDING FOR A SPECIAL ELECTION ON JULY 12, 1983; PROVIDING THE EMERGENCY CLAUSE AND FOR OTHER PURPOSES. WHEREAS, There is a great need for immediate improvement of municipal services and a stable source of revenue to finance such vital local government services, and 

### WliEREAS, Act 25 of 1st Extraordinary Session 

### of 1981, provides for the local option of adoption of a city wide sales and use tax. 

### NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SALEM, ARKANSAS : Section 1.**Le~** of Sales Tax and Use Tax. As authorized by Act 25 of 1st ExtraoTinary Session of 1981, there is**~ereby** levied a sales and use tax at the rate of one percent (1%) on 

### the receipts from the sale at retail**wi~hin** 

### the city of Salem, Arkansas, on all suc:l items which are subject to taxation under 

### the Arkansas Gross Receipts Tax Act, Act 386 of 1941 of the Acts of Arkansas, as amended. Section 

### 2. Single Transaction Limitation. Any municipal general sales 

### ana or use tax levied pursuant to Act 25 of the 1st Extraordinary Session of 1981 shall be levied and collected only to a maximum tax of $25.00 

### on each singlP transaction, and vendors shall be responsible for collecting and 

### remitting the tax only to the maxittJ.m of $25.00 

### for each 

### single transaction.

. Section 3. 

### Single Transaction Definition. A single
, transaction shall be defined as any retail sales which are subject 11 

### to a 

### general sales and or use tax 

### pursuant to 

### present Arkansas Law which takes place within a single 24 

### hour period. Section Lj.. 

### Purposes. enactment of said 

### sales and use used for the following purposes Street Fund 55io 

### All revenues generated from 

### the tax shall be appropriated and and in 

### the following proportions: 

### Industrial Development

- Capital Improvements 20% Police Department 15% Fire Deparrrnent 10% Section 5. Special Election. Said question of the leVy of a sales and use tax as provided in Section 1 hereof shall be Rllhmit:t:Pcl ro :'1 Vt1t"P nf t'hP ,....it"i7.Pn:r;:; n.P**~::J1Pm Ark.<~n.<=L~~**  hv/



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## ,. ' vital municipal services, and this ordinance being necessary for the preservation of the health, safety and welfare of the citizens of Salem, Arkansas shall become law immediately upon its passage, approval and publication. 

### Passed and approved this

**/~·** 

### day of May, 1983. 

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**~** "/ ATTEST, 

### ·j(~ 7Ylc 

### C~ City Clerk