State of Arkansas 

Jurisdiction: LfR- ~ Type of Levy: - ---=L=-o.:::.:ca::..:I-=S;.:a.:..:: le..:s-=a:..:..;n;.:d'""'U:o.:s:..::e'""T:...::a,.,x __ 

Enactment Date: ~PB/ 8/ Ordinance No. J ~Z /- 8 Tax Rate: ----'/'-,_0 _ _ 

PurposeandUseofTax: '-'~~r--·- -------------- ---------------­

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 Ord inance No.------------ -

Purpose of Amendment: 

2. Date: --- ---- --- Amending Ordinance No.--- --------

Purpose of Amendment: 

3. Date: ------- --- Amending Ordinance No.--------- --

Purpose of Amendment: 

4. Dat e: --- ------- Amending Ordinance No.---- --- --- -

Purpose of Amendment: 

Is the tax on aviation fuel distributed for airport related purposes: Yes o~ 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 t he FAA of any subsequent amendments 

to this tax that could affect grandfathered status. 

ohn H. Theis, Assistant Revenue Commissioner 

?;/?~i,'i Date 
LEE COUNTY QUORUM COURT 

ORDINANCE NO. 1981-__ 8 __ 

AN ORDINANCE PERTAINING TO THE AUTHORIZATION OF A 

COUNTY-WIDE SALES TAX ELECTION, AND FOR OTHER PURPOSES -

WHEREAS, IT HAS BEEN DETERMINED BY THE LEE COUNTY QuoRUM 

CoURT .THAT THERE IS AN URGENT NEED ON THE PART OF ALL MUNICIPALITIES IN LEE CoUNTY, AND BY THE CoUNTY OF LEE, FOR INCREASED 

REVENUES, AND 

WHEREAS, THE LEGISLATURE OF THE STATE OF ARKANSAS DID AT ITS 

1981 SESSION, AUTHORIZE BY ACT 991 OF 1981 A ONE PERCENT (1%) 

ADDITION TO EXISTING ARKANAS SALES TAXES (GROSS RECEIPTS TAXES) 

ON A COUNTY-WIDE BASIS, AND 

WHEREAS, SAID AcT 991 OF 1981 DIRECTS THE QuoRUM CouRT OF 

LEE CoUNTY, ARKANSAS TO NOTIFY THE LEE COUNTY BoARD OF ELECTION 

COMMISSIONERS THAT THIS MEASURE HAS BEEN REFERRED TO THE VOTE OF 

THE PEOPLE, AND 

WHEREAS, ACT 991 OF 1981 FURTHER Dl RECTS THAT THE BALLOT TITLE 

TO BE USED SHALL BE SUBSTANTIALLY IN THE FOLLOWING FORt'o: 

"FOR THE ADOPTION OF A ONE PERCENT SALES TAX WITHIN LEE CoUNTY," 

AND "AGAINST THE ADOPTION OF A ONE PERCENT SALES TAX WITHIN LEE CoUNTY 

BE IT ORDAINED BY THE LEE COUNTY QUORUM COURT: 

SECTION 1, THAT THE BoARD OF ELECTION CoMMISSIONERS BE PETITIONED TO ISSUE AN ELECTION PROCLAMATION SETTING THE 2/~ DAY 

"1':"' 1 ... 11\()"l - - -· ·- - . -- ---
' 

LEE COUNTY QUORUM COURT 

ORDINANCE NO. 1981---10 

AN ORDINANCE PERTAINING TO THE AUTHORIZATION OF A 

COUNTY-WIDE SALES TAX ELECTION, RATIFYING ORDINANCE 

1981-8, ENACTED MAY 26, 1981 

WHEREAS, the Legislature of the State of Arkansas did at its 

1981 session, authorize by ACT 991 of 1981 a one percent (1%} addition 

to existing Arkansas Sales Taxes (Gross Receipts Taxes) on a countywide basis, and 

WHEREAS, the Lee County Quorum Court did, during regular session 

on May 26, 1981, pass Ordinance 1981-8, referring a one percent (1%) 

sales tax addition to a vote of the people, and 

WHEREAS, said ACT 991 of 1981 was not legally in effect on that 

date, and 

WHEREAS, said ACT 991 of 1981 is in fu~l force and effect on the 

18th day of June, 1981, and 

WHEREAS 1 the Lee County Quorum Court desires to abide by all laws 

pertaining to actions taken by said Quorum Court. 

BE IT ORDAINED BY THE LEE COUNTY QUORU!r< COURT: 

Section 1. Ordinance 1981-8 is hereby ratified as was ordained 

on l'ay 26, 19 81 and will become effective on June 18 1 19 81. 

Section 2. That the Lee County Board of Commissioners be petitioned to issue an Election Proclamation setting the 21st day of July, 

1981 as the date for a county-wide sales tax election, pursuant to all 

existing election laws, and Act 991 of 1981, and 

Section 3. That because of said urgent need for revenues both 

by municipalities located in Lee County and by the County of Lee, an 

emergency is hereby declared to exist, and this ordinance being necessary of the immediate preservation of the public, peace, health and 

welfare, shall be full force and effect from and after its passage 

and approval. 

Dated June 16, 1981 / 

Attesty~ co~nty 

c.w~ Cle 

. I 

SA<.LS TA/ 

.. ,