State of Arkansas 

Jurisdiction: (he: riD n 0 Ou II hj 

Enactment Date: 5 ~ / ~ g 3 Ordinance No. ~ ~ - f '5 Tax Rate: 

Typeoflevy: --~Lo~c~a~I~S~al~es~an~d~U~se~T~a~x~---

/% ----

PurposeandUseofTax: 

i Mf'!'OJ/ el.l ~ (otAft Qt {J~rff / /c.~.J ~for ~: <;of.) (.....)c .r.k J 

( t-tf 1<-f r: f (. (I -(_pi· 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: __ ..:;.L_ 4-

~:.........~----- 5-· 13 Amending Ordinance No. _ _.1~-3~--!u :::l--______ _ 

Purpose of Amendment: 

r /) 

2. Date: ---------- Amending Ordinance No.-----------

Purpose of Amendment: 

3. Date: ---------- Amending Ordinance No.-----------

Purpose of Amendment: 

4. Date: ---------- Amending Ordinance No.-----------

PurposeofAmendment: ------------------~-------­

Is the tax on aviation fuel distributed for airport related purposes: Yes or No f-C If No, state reason 

for belief that the tax is grandfathered. 

]'-\o ( '-'- ~ T . c--. ry -c:-) -/-o ( ~ v;) 

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. 

/7/)5 Date 7 ohn H. Theis, Assistant 7 Revenue Commissioner 
IN 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. 'li t.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~ one 
the 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, unenforceabili ty, 

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

ATTESTED: /::c&~d/ h,.u, ~:.,.._.;; . COUNTY CLERK 

Filed in my office on this· 

~1'i!ayof ~j{;?d.. at 4; ,;,-o'clo;: · M 

~ &/"'~ ,Clerk 

---------------------~~ 

hereby 

its 
EMERGENCY ORDINANCE NO. 93-6 

FILED FOR RECORD 

93 APR -5 All 7: SS 

MAR'( JD LAYT 

NM/011 CO.!Ci" CLDN 

n. ERK 

BY '-,, r1 >" -----=~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: 

lxs-
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 

County's 

to exceed $1,650,000 to be payable from that portion of t.he 

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, 

·cons true tion and recons true tion 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 

Department, 

one percent Sales and Use 'l'ax allotecl to the Marion County Road 

said Sales and Use 'l'ax approved by the electors of 

the County ut a special election held Narch 1, 1983. 'l'he 

par lion 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. t?.3_ b Date ~:f~/'Jf..S 

Notion: ~~-

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) / 

10!!1 <;( 

VOTES REQUIRED FOR AOOPI!Ol! ------

AOOPIED --<."--- R!JECIED ----

ABSENT 

v 

1