State of Arkansas 

Jurisdiction: ~~~?'a R Hcwaal Type oflevy: Local Sales and use Ta> 

Enactment Date: 0 'f!JO / {'( i 5 Ordinance No. £ Tax Rate: _}~%UL..-__ 

Purpose and Use of Tax: Oper4t;'MS aJ /l1a/Ajena.n{(_ <d {avh'tt.tb"ov1 CLr\JR."J 7'7fcM,? 

Applicability of Tax: 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: 

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 or No (lid If No, state reason 

for belief that the tax is grandfathered. 

Lecgl rev(. { < vte~ b~ ~ ( ~ tZ-(3 {I f4'61- W~t~ \'\Q fJJ, ~ jat1t ~"e. 

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. 

~~Assistant 

g;;L Revenue Commissioner 

),1./ 7/<,£ Dad 
j 

,_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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