State of Arkansas 

Jurisdiction: __ ·__,! b"gr-;'>gf-'"'',)'-''"''"I~J"'J"''"-·m'4'/'-''''-'''-' _ Type of Levy: _ _.L,o"ca.,I.;S,_,acsle,s'-'a"-n"'d'-'U,os,e'-T'-'a"x~-

Enactment Date: II!: I D · ~ 4 Ordinance No. _.~.1.,3~.1"':1'--. ____ Tax Rate: -'/-'?,;-""'----

Purpose and Use of Tax: _ _,['-!'cc<cc•c.' :o".:.l.:.':..'"='--'-'""'-"''1'-"/-'~-'l""-'' :.:''.:.l.:_f.:.'':.:'.:.' ::.":.'.:.'-'·-----------

Applicability ofT ax: 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: N J /1 

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 orB ~ If No, state reason 

for belief that the tax is grandfathered. 

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. 

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: 

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"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 

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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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