### State ofArkansas Jurisdiction:

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# Hcwaal Type oflevy: Local Sales and use Ta> Enactment Date: 

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# i5 Ordinance No. 

# £ Tax Rate:



# _}~%UL..- __ Purpose and Use ofTax: 

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# CLr\JR."J 7'7fcM,? Applicability ofTax: General sales 

### & use tax- Applies to all goods and services taxable under state law. Administrative Costs: 3% ofgross collections withheld by the state for administration ofthe tax. Credits or Exemptions: Tax subject to same credits & exemptions available under state s ales & use tax law 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 or No 

# (lid IfNo, state reason for beliefthatthe tax is grandfathered. 

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# ~"e. The state ofArkansas administers local taxesfor all cities and counties in this state and commits that the Arkansas Department of Finance and Administration will notify the FAA ofany subsequent amendments to thistaxthat could affect grandfathered status

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# g;;L **~~Assistant** Revenue Commissioner 

# ),1./

# 7/<,£ Dadj ,_o;. ORDINANCE NO. 5 

# '0 'I AN ORDINANCE SETTING A DATE FOR A SPECIALELECTiakJlz2:.-_l,L TO PROVIDE FOR THE IMPOSITION OF A ONE PERCENT (1%) SALES AND USE TAX WITHIN THE COUNTY OF HOWARD'· 

### STATE OF ARKANSAS, LEVYING THE SAID TAX, PROVIDING FOR THE DISTRIBUTION OF REVENUE AND FOR OTHER PURPOSES.
WHEREAS, the Counties and Cities of the State of Arkansas have been authorized by Arkansas Statutes Annotated Section 17-202l**~ ~**  (Supp !983) to impose a one percent retail sales and use tax to raise revenue for the separate entities, and; WHEREAS, Howard County has a need for the tax revenue to support the Sanitation System and County Road System. 

### NOW THEREFORE, BE IT ORDAINED by the Quorum Court of Howard County, Arkansas, to-wit: SECTION 1: That pursuant to Ark. Stat. Ann. 17-2021**~ ~**  (Supp 

### 1983), a local sales and use tax in the amount of one percent be levied on the receipts from sale at retail within the County of Howard of all items which
are subject to taxation under the Arkansas Gross Receipts Tax Act of 

### 1941
as amended. SECTION 2: That the County's share produced by collection of such tax shall be distributed in its entirety to funds for construction and maintenance of the roads of Howard County and to maintain and improve the Sanitation System. SECTION 

### 3: That the sale and use tax provide for a Twenty-five and No One Hundredths Dollars ($25.00) maximum tax on all single transactions. SECTION 

### 4: That a special election is hereby called on July 

### 30, 1985 for the purpose of submitting to the qualified electors of Howard County the levying of such tax. SECTION 5: The right of the voters to repeal this tax by referendum is affirmed. PASSED and APPROVED this 

# ,fttdoy of

# ;:rv~. 1985.

APPROVED:

CONRAD BAGLEY, COUNTY E ATTEST:

# \N.::cLv'{\~**~.::ce_** DORTHA MAE SMITH, COUNTY CLERK 

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