State ofArkansas Jurisdiction: 

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**-I-~** 7 Ordinance No.



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_ _ _ Tax Rate: 

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;ti -'- l:JPurposeandUseofTax :



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**--** Applicability ofTax: Genera l 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 ofthe 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 ofAmendment: 2. Date: -- -------- Amending Ordinance No. -- --- ---- - - Purpose ofAmendment: 

### 3. Date:
- ---- ----- Amending Ordinance No. - ----- ----- Purpose ofAmendment: 4. Date:
-- --- ----- Amending Ordinance No. - --------- - Purpose ofAmendment: Is the tax on aviation fuel distributed for airport related purposes: Yes

# o@___::::·If No, state reason for belief that the tax is grandfathered
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# u f.J. The state ofArkansas 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.

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



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**~~~ ~--------** 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

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