State ofArkansas Jurisdiction: __ ·__,!



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## _ Type ofLevy: _ 

### _.L,o"ca.,I.;S,_,acsle,s'-'a"-n"'d'-'U,os,e'-T'-'a"x~- EnactmentDate: 

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## ~4 Ordinance No.



## _.~.1.,3~.1"':1'--.____ Tax Rate: 

## -'/-'?,;-""'---- Purpose and Use ofTax: _ _,['-!'cc<cc•c.'



### :o".:.l.:.':..'"='--'-'""'-"''1'-"/-'~-'l""-'':.:''.:.l.:_f.:.'':.:'.:.'::.":.'.:.'-'·----------- Applicability ofTax: General sales & use tax- Applies to all goodsand services taxable understatelaw. Administrative Costs: 3% ofgross collectionswithheld by the statefor administration ofthe tax. CreditsorExemptions:Tax subjectto same credits & exemptionsavailable understate sales & use tax law SubsequentAmendments and Amendment Purpose: N

# J /1 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 thetaxon aviationfuel distributed for airport related purposes: Yes orB



## ~ IfNo, statereason for beliefthatthetaxis grandfathered.

The stateofArkansas administers local taxesforall cities and counties in this stateand commitsthatthe Arkansas DepartmentofFinance and Administrationwill notify the FAA ofany subsequentamendments tothis taxthatcould affectgrandfathered status. John H. Theis, Assistant Revenue Commissioner Date

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ORDINANCE NO. 1253 AN ORDINANCE PROVIDING FOR THE LEVY OF A LOCAL SALES AND USE TAX AT THE RATE OF ONE PER CENT (1%) ON RECEIPTS FROM RETAIL SALES WITHIN THE CITY OF WEST MEMPHIS, ARKANSAS; PROVIDING SUBMISSION TO THE VOTE OF THE CITIZENS AT THE GENERAL ELECTION, NOVEMBER 4, 1986. 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, WHEREAS, Act No. 25 of the First Extraordinary Session of 

### 1981, As Amended, provided for this 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 WEST MEMPHIS, ARKANSAS• SECTION l. Levy of Sales and Use Tax. As authorized by Act No. 25 of the First Extraordinary Session of 1981, As Amended, there 

### is hereby levied a Sales and Use Tax at the rate of one per cent 

### (1%) on the receipts from the sale at 

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retail within the City of West Memphis, Arkansas, on all such items which are sUbject- to taxation;· under· the· Arkansas Gros·s Receipts Tax Act, Act No. 386 of L941, of the Acts of Arkansas, As Amended, subject to the Maximum of $25.00 for a single transaction. SECTION 2. General Election. Said question of the levy of a Sales and Use Tax as provided in SECTION 1 hereof shall be subffiitted to a vote of the citizens of West Memphis, Arkansas, at the General Election to be held November 4, 1986. SECTION 3. Ballot Title. The Ballot Title to be used at such election shall be substantially in the following form: 

### l l "FOR adoption of one per cent (1%) local Sales and Use Tax within the City of West Memphis, Arkansas" "AGAINST adoption of a one per cent (1%) local Sales and Use Tax within the City of West Memphis , Arkansas".•.

### SECTION 4. The Election shall be conducted in the manner provided by 

### law for all other municipal elections unless otherwise specified herein. SECTION 5. The Governing Body through the City Clerk shall notify the Crittenden County Election Commission. that the measure has been referred to a vote of the people and submit a copy of the Ballo-t Title to the Crittenden. County..Board .of Election Commission.

MAYOR 

### • " ") ATTEST: 

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• CERTIFICATE
STATE OF ARKANSAS ) (SS COUNTY OF CRITTENDEN) 

### The undersigned, City Clerk of the City ot 

### West Memphis, Arkansas, hereby certifies that the above 

### arid foregoing is a true and complete and correct copy of ORDTNANcp 

### NO l253, AN ORDINANCE EBOVTDING FOR THE IFVY OF ll LOCJ>I.
**SJ'.LE~** AWD USE 

### TAX AT THE RATE OF ONE PER CENT (1%) ON RECEIPTS FROM RETAIL SALES WITHIN THE CITY OF WEST MEWPioll:a' 1 **.Z..~l<Z\W£A£** 1 PROVIDING 

### SUBMISSION TO THE **VOTE~OF** 

### THE CITIZENS AT THE GENERAL ELECTION 

### as the same appears in the official records of said City. IN WITNESS WHEREOF, I have hereunto set my ho..nd as City Clerk of the City of West Memphis, Arkansas, and the Offici:1l Seal of said 

### Cit-Y, on this 10 day of _J:JNSJOOIV:fewml.lbl!§l.lro___, 19 

### _ao_.

CITY CLERK, OF WEsT MEMPHIS CRITTL'IDEN COUNTY, ARKANSAS (SEJIL) 

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