State ofArkansas Jurisdiction: 

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# ~PB/ 8/ Ordi nance No . 

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# ~Z/- 8 Tax Rate: 

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_ _ Pu rposeandUseofTax:



# '-'**~~r-- ·-**  **--- --**  **--------- ---**  **-- ----**  **-- ----­**  Applicability ofTax: General sales & use tax - Applies to all goods and services taxable under state law. Administrative C osts: 3% of gross co ll ections withheld by the state for administration of the tax. Credits or Exemptions: Tax subject to same credits &exemptions available u nder state sales & use tax law Subsequent Amendments and Amendment Purpose: 

### 1. Dat e: ----------------- Amending Ord inance No
. --- -- -- -- -- - - Purpose ofAmendment: 2. Date:
-- - --- - --- Amending Ordinance No.--- -------- Purpose ofAm end m ent: 3. Date: -- -- -- - -- - Amending Ordinance No
. --------- -- Purpose ofAmendment: 4. Dat e: -- - -- -- -- - Amending Ordinance No.---- -- - -- - - Purpose ofAmendment: Is the tax on aviation fuel distributed fo r airpo rt related p urposes: Yes



## o~ If No, state reason for belief that the tax is grandfathered.

The state ofArkansas administers local taxes for all cities and counties in this state and commits that the Arkansas Department of Fin ance and Ad m inistration wil l notify t he FAA of any subseq uent amendments to this tax that could affect g randfathered status.

ohn H. Theis, Assistant Revenue Commissioner 

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**'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 

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