State of Arkansas 

Jurisdiction: - -toC. .... ...~.,.u. lf...::r..;.,c....: .e....:..."----t::td;..:_ _ _ _ Type of Levy: _--=.:Lo::..:c:.:::a.:..;l S::.:a::..::le:.::s:..:a::.!.n!!::d~U~s::::e....!T~a~x __ 

Enactment Date: /,; -I-~ 7 Ordinance No. ----'/~9f::.......:. ..L,J..;;. O _ _ _ Tax Rate: - -'-;""";ti-'-l:JPurposeandUseofTax: -~~~~ ...~.r~ :a~~1 ~s-...~. ~...~.oo~ ; ..... n~t~uo~~n~~-------

Applicability of Tax: General sales & use tax- Applies to all goods and services taxable under state Jaw. 

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 Jaw 

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 o@ ___::::· If No, state reason 

for belief that the tax is grandfathered. 

a 11'\ ( o d01 u f.J. 

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. 
-

"AN ORDINAl'1CE CALLHTG /o.N ELECTION AS 

, .~.l.JT!-f0RIZED 3Y !HE _;.G':-2 OF .-',.RK_..:,t-;SAS 

NO. 26 o£ 1981 (FIRST EXTl\ ...I.ORDINARY 

SESSION) , THE SAME BEING ;..Rl{. STAT. 

ANN. §§ 17-2021-2038(Supp. 85), AS 

AMENDED, AND ANY OTHER APPLICABLE 

STATE LAW, to SUBI1IT TO THE ELECTORS 

THE QUESTION OF A ONE-PERCENT (17.) 

SALES AND USE TAX; DESIGNATING THE 

USES OF THE P~VENUES DERIVED FROM 

THE SAID TAX; DECLARING AN EMERGENCY;_ 

Al:\liJ FOR OTHER.PURPOSES." 

WHEREAS, the Quorum Court has received the report of 

a county-wide Revenue Study Committee, the results of said 

study showing the need for additional revenues for the county 

government ru1d each of the municipalities therein, and 

WHEREAS, the said Committee has recommended that a 

county-wide sales and use tax should be levied rather than increasing property tax millage rates, and 

WHEREAS, the county and municipal governments have 

been adversely affected by the continual reduction in state and 

federal funds, the reduction in farmland assessed valuation, the 

freezing of personal property taxes at the 1983 dollar amounts, 

the Constitutional limitation on taxation, the mandating of services by the federal and state governments without funding therefore, and the constantly increasing rate of inflation, all to the 

point that the basic and mandatory services can no longer be 

maintained at the level necessary for the proper protection of 

the health and welfare of the citizens, 

NOW THEREFORE, 

BE IT EHACTEiJ BY TFill QUCRtlt1 COt.'RT O:F 

CRITTENDEN COUNTY, ARKANSAS: 

SECTION 1. The Quorum Court of Crittenden County hereby calls for an election for the levy of a one percent (1%) countywide sales and use tax. The election shall be held on the 

ao~day of ~q~l987. 

liliil - ~~~ ~--------

-
SECT:ON 2. :r.medi2~ely upon passage of this Ordinance, 

the County c:erk shall ;;wcify the Board of Election Commissioners 

that the measure has ~een referred to the vote of the people. 

SECTION 3. Pursuanc co Ark. Stat. Ann. § 17-2023(Supp. 

85), the Ballot Title shall read as follows: 

"It is proposed to levy a one percent (1%) 

county-wide sales and use tax for the following designated purposes; 

Fifty percent (50%) of the proceeds from 

the sales and use tax shall be deposited 

with the County Treasurer, who shall place 

70% thereof in the County General Fund and 

30% in the County Road Fund. 

Fifty percent (50%) of the proceeds shall 

be distributed to the municipalities in the 

county, each municipality receiving its 

share as a percentage of its decennial census population divided by the total population of all the municipalities. However, 

any newly incorporated town coming into 

existence between decennial census counts 

shall receive its initial share based on 

its first official census. 

FOR adoption of one percent (li.) sales and 

use tax within Crittenden County, Arkansas. 

AGAINST 

and use 

sas." 

adoption of one percent (17.) sales 

tax within Crittenden County, ArkanSECTION 4. There shall be authorized a rebate of 

sales and use taxes collected pursuant to this Ordinance in excess of Oqenty~five dollars ($25.00) paid on a single transaction. The term "single transaction" shall be further defined 

by county ordinance. Such rebates shall be made pursuant to 

law. 

SECTION 5. EMERGENCY CLAUSE. It is hereby found and 

determined by the Quorum Court of.Crittenden County that there is 

a great need to e.sta'bLi.sh a st.<tble sourcP. of reve_nue to finance 

vital county and municipal services, and this Drdinanc~ being 

necessary for the preservation of the health, welfare and 

safety of the citizens of Crittenden County, Arkans~s shall 
' ..... -/ ::"-;._ -, .· . 7' 

~'~·" ;7 "t~::,t'"' ·::o;.-~ 

· -"/ tl\Q become law immediately upon its passage, approval and publica-

/ \. tion. 

c) 

•· ' 

ATTEST: 

DATE 

- -

.·:=m d.' Arb:m10 

=~'m;y of Clt:l!!n<lfl!'l 

! 1-.ueby e<>rli!ythis to hs" !'"" ~•/"" ~;>:>sc"' 

ol r<><:x<l in rny offioo !h!o 

10( I ,;{!_ 

~~~~