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## (I -(_pi· ApplicabilityofTax: General sales& usetax-Appliestoall goods andservicestaxable understate law. AdministrativeCosts: 3%ofgrosscollectionswithheldbythestateforadministrationofthetax. Creditsor Exemptions:Taxsubjecttosamecredits& exemptionsavailable understatesales& usetax law SubsequentAmendmentsandAmendment Purpose: 1. Date: 

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### ------------------~-------­ Isthetaxonaviationfuel distributedforairport related purposes: Yes orNo 

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The state ofArkansasadministerslocaltaxesforall cities and countiesinthisstateand commitsthatthe Arkansas DepartmentofFinanceandAdministrationwillnotifythe FAAofanysubsequentamendments tothistaxthatcould affectgrandfatheredstatus.



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### 7 7 ohn H. Theis,Assistant Revenue CommissionerIN THE QUORUM COURT OF MARION COUNTY ARKANSAS ORDINANCE NO. 

### ::,"?_:-I.5· BE IT ENACTED BY THE QUORUM COURT OF THE COUNTY OF HARION, STATE OF ARKANSAS: AN ORDINANCE TO BE ENTITLED: AN ORDINANCE TO LEVY A ONE PERCENT

**COUNTY-~'iliDE** SALES AND USE TAX AND TO CALL AN ELECTION FOR ITS ADOPTION NOW, THEREFORE, BE IT ORDAINED THAT: Section 1. Tax Rate. There is hereby levied a local sales (gross receipts) and use tax at the rate of one percent (1%) of the receipt from sale at retail within Marion County of all items which are subject to taxation under the Arkansas Gross Receipts Tax Act of 1941 (as amended) and under the Arkansas Compensating Tax Act Of 1949, (as amended) and under Act 990 of 1975 (as amended). Section 2. Special Election. There is hereby called an election by the registered voters of Harion County as to whether or not they wish to adopt a one percent county-wide sales and use tax as authorized by Act 26 of the First Extraordinany Session of the General Assembly of the State of Arkansas for 1981. Section 3. Date of Election. The date of lst day of Harch, 1983, is hereby established as the date for said election. Section 4. Notification of County Board of Election Commissioners. By transmittal of a copy of this Ordinance by the County Clerk, the county Board of Election Conmissioners are hereby notified that the measure has been referred to a vote of the people and the election shall be conducted in accordance with all laws appJic:able to county elections. Section 5.. Ballot.'lit.le. By transmittal of a copy of this Ordinance by the County Clerk, the County Board of Commissioners of Marion County is hereby notified that the ballot title to 

## pe used in this election shall be as follows: "FOR adoption of a one percent (1%) sales and use tax

within Marion County." "AGAINST adoption of a one percent (1%) sales and use

tax within Marion County." Section 6. Rebate of Tax. As provided in Section 10 of Act 26 of the First Extraordinary Session of the General Assembly' of the Stai:e of Arkansas for 1981. if the voters of Marion Countv adoot

**th~** onethe person so taxed shall be entitled to a rebate from the County for all amounts in excess of $25.00 paid in tax upon written application therefore to the County Clerk and proof of payment of the excess tax. Section 7. Designation of Receipts. That portion of the receipts of this tax subject_to

**appro~r~ation** by the County shall be designated for expenditure as follows: County road improvements, Law Enforcement, Solid Waste, and Rural 

### Fire Departments. Section 

### B. Severability. The prov1sions 

### of this Ordinance shall be deemed to be severable. 8""ct-ion 9. Unconstitutionality. The invalidity, unenforceability, and unconstit·.1tionality of any clause, phraSe, sentence or part of any section or provision of this Ordinance shall not invalidate any other section or provisions of this Ordinance. Section 10. Emergency Clause. Because additional tax resources are necessary to and welfare provide important of the citizens of services effecting the safety, health Marion declared to exist, and this ordinance passage and approval. County, an emergency is shall be effective from
ADOPTED: 

### -' APPROVED
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### _:c~~l'--"'-'''c· **c''cc-""-::'-''/~, _c_'_'·c_·._;.~··,_:':;~"-­**  date ATTESTED:



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. COUNTY CLERK



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## ---------------------~~ hereby itsEMERGENCY ORDINANCE NO. 

### 93-6 

## FILED FOR

## RECORD 93APR

## -5 All 7: SS MAR'( JD

### LAYT NM/011 CO.!Ci" 

### CLDN n. 

### ERK BY '-,, r1 

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**-----=~12£.** BE IT ENACTED BY 'l'IIE QUORUM COURT OF THE COUNTY OF MARION 1 STATE OF ARKANSAS; AN EMERGENCY ORDINANCE TO BE ENTITLED: AN ORDINANCE CALLING A SPECIAL ELECTION IN MARION COUNTY, ARKANSAS, ON THE QUES1'ION OF ISSUING BONDS UNDER AMENDMENT NO. 62 TO 1'HE CONSTITUTION OF THE STATE OF ARKANSAS AND •rHE ARKANSAS CODE FOR THE PURPOSE OF FINANCING THE COST OF EQUIPMENT AND FACILITIES FOR MAINTENANCE, CONSTRUCTION AND RECONSTRUCTION OF ROADS OF TilE COUNTY, PRESCRIBING OTHER MATTERS PER'J'AINING THERETO, AND DECLARING AN EMERGENCY. WHEREAS, the Quorum court of Marion County, Arkansas (the "County") has determined that 

### it would be in the best interest of the County to relieve the County of a leasepurchase agreement presently active for 5 motor graders and l track loader by the purchase of said equipment; and to acquire equipment and other facilities for the maintenance, construction and reconstruction of roads of the County, including road work equipment and a rock quarry and related fucilities, (tllc "Facili-ties"); and WHEREAS, it has been determined that the cost of the Facilities, including expenses incidental thereto and expense in connection with authorizing and issuing the capital improvement bonds, can be financed by the issuance of capital improvement bonds in the maximum principal amount of $1,650,000 (the "Bonds"); and 'WHEREAS, the Bonds can be issued under the authority of Amendment No. 

### 62 to the Constitution of the State of Arkansas, ("Amendment 62") and Title 14, Chapter 164, Subchapter 3 of the Arkansas Code 1987 Annotated (the "Authorizing Legislation"); and WHEREAS, the County can pay the principal 

### of and interest on the Bonds from that portion of the County's share of collections of county-wide one percent sales and use tax alloted to the Harion County Road Department, being 66.68%, said county-wide one percent sales and use tax having been approved at the special election held Harch 1, 1983, (the "Sales ·and Use Tax"); and WHEREAS, the purpose of this Ordinance is to submit to the electors of the County the question of issuing the Bonds under Amendment No. 62 and the Au·thorizing Legislation at a special election called for that purpose. NOW, 'l'IIEREFORE, BE I'l' ORDAINED by the Quorum Court of Marion County, Arkansas: 

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### l\rticle 1. '!'hat there be, and there is hereby called a special election ·to be held on May 11, 1993, at which there shall be submitted to 

### the electors of the County the question of the issuance of the Bonds in the principal amount of not to exceed $1,650,000 to be payable from that portion of t.he County's slw.re of collections of county-wide one percent Sales and Use 'l'ax allo·ted to the Marion County Road Department. /u:liclc 2. be plocecl on the followiny form: 'l'hat the ljuestion of issuing the Bonds shall ballot for t.he election in substantially the FOH an issue of bonds of Marion county in the maximum principal amount of $1,650,000 to be payable with no new tax. Bonds shall be secured by a pledge of that portion of tile County's share of collections of the county-wicle one percent Sales ancl Use 'l'ax which has been alloted -to the Marion County Road Department. Bond issue is for the purposes of financing the purchase of equipment presently on lease-purchase, and to acquire eyuipntent ancJ. a rock yuurry for the maintenance, constructioll and reconstruction of roads of the County. 1\Gli.INS'l' an issue of bonds of Marion County in the maximum principal amount of $1,650,000 to be payable with no new tax. Bonds shall be secured by a pledge of that portion of tlle county's share of collections of the coun·ty-wicle one percent Sales and Use 'l'ax which has been alloted to the Marion County Road Department. Bond issue is for the purposes of financing the purchase of equipment presently on lease-purchase, and to acquire equipment and a roclc quarry for the Jllaintenance, ·construetion and reconstruetion of roads of the County. 'l'he Bonds, if approved, will be issued by Marion County in an amount Jlot to exceed $1,650,000 to finance the purchase of road equipment presently on lease-purchase, and to acquire other road equ.i.pment alld a

**J~ock** quarry and related facilities and pny

**Go~ts** j_nciclental thereto and to the issuance and sale o[ the Donds. 'J'IJG Bonds will Le secured by a pledge of that portion of the County's share of collections of county-wide one percent Sales and Use 'l'ax allotecl to the Marion County Road Department, said Sales and Use 'l'ax approved by the electors of the County ut a special election held Narch 1, 1983. 'l'he parlion of tax alloted to the Marion County Road Department and not used foJ: the payment or security of the nonds will be used by the Mu.rion County Road De1Jartment for other legal purposes.

### Article 3. That the election shall be held and conducted and the vote canvassed and the results declared under the law and in the manner now provided for county elections unless otherwise provided in the Authorizing Legislation, and only qualified voters of the County shall have the right to vote at the election. Article 

### 4. 'l'hat the results of the election shall be proclaimed by the County Judge, and his proclamation shall be published one time in a 

### newspaper published in the county and having a bona fide circulation therein, which proclamation shall advise that the results as proclaimed shall be conclusive unless attacked in the courts within 

### 30 days after the date of publication. Article 5. 

### 'l'hat the County Judge and County Clerk, for an on 

### behalf of the County, be, and they are hereby, authorized and directed to do any and all things necessary to call and hold the special election as herein provided and to perform all acts of whatever nature necessary to carry out the authority conferred by this Ordinance. Article 

### 6. That a copy of this Ordinance shall be given to the Marion County noard of Election Commissioners so that the necessary election officials and supplies may be provided. Article 7. That all ordinances and parts thereof in conflict herewith are hereby repealed to the extent of such conflict. Article 8. 

### That it is hereby ascertained and declared that there is an immediate need for the Facilities, and to relieve the County of the lease-purchase agreement for road work equipment. It is, therefore, declared that an emergency exists and this Ordinance, being necessary to meet a public emergency affecting life, health, safety and property, shall take effect irrunediately from and after its passage and approval. Article 9. 

### 'l'hat the County Clerk is hereby directed to initiate publication for this Ordinance within seven days after adoption and approval by the county Judge. PASSED: 1993.

ATTEST: DATED :MARIOH COllllTY QUORUM COURT ROLL CALL RECORD No. 

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**~:f~/'Jf..S** Notion:



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JUSTICES YEA N!Y ABS'l'AIH Ruth Kleven 

# ,/ (District 1) Ricky A. Eastwold (District 2) 

# ,/ Marcus FliWin (District 

# I Donald "D. R.' Hudson 

# ./ (District 4) Kathy Stude (District 5) 

# - -- 

# - John Hadlel [District ) 

# ,/ H. C. Hall 

# / {District 7) Sue Pannell Mackey (District 8) 

# v Harion\lesley Shipman (District 9) 

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10!!1 

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VOTES REQUIRED FOR AOOPI!Ol! ------ AOOPIED --<."--- R!JECIED ---- ABSENT



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