State of Arkansas 

Jurisdiction: &e~ Co VL--1'-N Typeoflevy: --~L~o~ca~I~S~a~le~s~a~n~d~U~s~e~T~a~x~-

Enactment Date: _.....;9:....---!-1 -C{-'- . -~-- Ordinance No. ___,."--~_1 ?J--::.ZJ=---:5 __ Tax Rate: __ (_h_ 

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 tfo If No, state reason 

for belief that the tax is grandfathered. 

The 

Arkansas 

state 

Department 

of Arkansas administers local taxes for all cities and counties in this state and commits that the 

of Finance and Administration will notify the FAA of any subsequent amendments 

to this tax that could affect grandfathered status. 

;;L/7)/5 

Date Z z hn H. Theis, Assistant Revenue Commissioner 
EMERGEJ,CY (li.Z;HnANCE NO.C_o -/9 2_3 · 5 

ot<LES lAX 

BE IT ENACTED BY THE QUORUM COURT OF GREIONE COUN'rY, P.RY-ANSAS . ' 

AN ORDINANCE TO BE ENTITLED: 

AN EMERGENCY ORDINANCE TO LEVY A ONE PERCENT (1%) COUNTY 

S~LES AND "Q_SE TAX: TO DEFINE "SINGLE 'TRA.NSACTION": AND 

FOR OTHER PURPOSES 

( AR'riCLE 1. There is hereby levied a county-wide (excise) 

sales tax of one percent (1%) npon the gross receipts from the 

sale of retail within the county on or after Septe~ber 1, 1983, 

of all items which are noF subject or may hereafter be subject 

to the Arkansas Gross Receipts Tax, as provided by Arkansas 

Act 26 of 1981, First Extraordinary Session. 

ARTICLE 2. There is "hc:.rc.by levied a county-'.·.'ide (excise) 

use tax upon the storage, use or consumption within Greene 

County, Arkansas of tangible personal property purchased, leased 

or rented from any retailer outside the state on or after 

September l, 1983, for storage, use or other consumption in 

Greene County, Arkansas; at a rate of one percent (1%) of the 

sale price of the property or, in the case of leases or rentals, 

of said lease or rental price, as provided by Arkansas Act 26 

of 1981, First Extraordinary Session. 

ARTICLE 3o The levy, exemption from and collection of the 

county-wide sales tax and the county-wide use tax imposed by 

this ordinance shall be made in accordance with, (a) all applicable definitions and other provisions of the Arkansas Gross 

Receipts Tax Act, as amended7 and the Arkansas Compensating Tax 

Act (Use Tax), as amended, except that the definition of single 

transaction as set out herein shall apply; (b) the existing 

rules and regulations pertaining to the Arkansas Gross Receipts 

Tax and the Arkansas. Conpensat.in9 Tax 3S prom'.llgated by the 

Department of Finance and Administration, Division of Revenues, 

state of Arkansas: and (c) the provisions of Act 26 of 1981, 

First Extraordinary Session, and Act 802 of 1983. 

ARTICLE 4. The term "single transaction" for the purpose 

of this ordinance shall be defined according to the nature of 

the goods purchased as follows: 
a. When two or more devices in which, upon which 

or by which any person or property is, o~ may be, transported 

or drawn, including but not limited to on road vehicles, 

whether required to be licensed or not, off road vehicles, farm 

vehicles, airplanes, water vessels, motor vehicles, or nonmotorized vehicles, and mobile homes, are sold to a person by a 

seller, each individual unit, whether part of a "fleet" sale or 

not, sl.a.ll be "1.reated as a single transaction for the purpose 

of the local sales tax. 

b. The charges for utility services, which are subject to the taxes levied under this ordinance, and which are 

furnished on a continuous service basis, whether such services 

are paid daily, weekly, monthly or annually, for the purposes 

of the local sales tax, shall be computed in daily increments, 

and each daily charge increment shall be considered to be a 

single transaction for the purposes of the local sales tax. 

Co For sales of building materials and supplies to 

contractors, builders or other persons, a single transaction, 

for the purpose of the local sales tax, shall be deemed to be 

any single sale which is reflected on a single invoice, receipt 

or statement, on which an aggregate sales (or use} tax figure 

has been reported and remitted to the state. 

d. When two or more items of major household appliances, commercial appliances, major equipment and machinery 

are sold, each individual unit shall be treated as a single 

transaction for the purpose of the local sales tax. 

f. B. For groceries, drug items, dry goods and other 

tangible personal property and/or services not otherwise 

expressly covered in this section, a single tl.an:::,action shall 

be deemed to be any single sale which is reflected on a single 

invoice, receipt or statement, on which an aggregate sales tax 

figure has been reported and remitted to the state. 

ARTICLE So If any part of this ordinance is held invalid, 

such invalidity shall not affect any other portion of this 

ordinance which can be made effective without the invalid 
provisions or applications, and to this end the provisions 

of this ordinance are declared to be sev~rable. 

WHEREAS, the citizens of Greene County approved a onecent county-wide sales and use tax on July 26, 1983, the 

effective date of the county-wide sales and use tax shall be 

September 1, 1983 ~ the levy and coll~-..ction of the county-wide 

sales and use tax is vitally important to the financial 

!"j,. · l·,ility of Greene County and the well-being of its citizens; 

the adoption of various procedures and definitions prior 

,.o the effective date is critical to the administration of the 

county-wide sales and use t4x; 

An emergency is hereby declared to exist, and this 

ordinance being necessary for the health, safety, and welfare 

of the citizens of Greene County, shall be in full force and 

effect from the date of passage and approval. 

' 

APPROVED: 

O.r OJUv1 (?L1-()/VL County Clerk ~rry ~pman; d6unty Judge 
• CERTIFICATE OF ELECTION COMMISSIONERS 

ABSTRACT OF VOTES CAST AND RESULTS OF SPECIAL 

ELECTION HELD ON JULY 26 1 1983 

we, the undersigned Election Commissioners of Greene 

County, Arkansas, do hereby certify that the following is a 

true and correct abstract of votes cast in the Special Election 

held in Greene County, Arkansas, on the 26th day of July, 1983 1 

as is reflected by the certificates of Judges and Clerks of said 

Election. Said results show the votes cast for and against the 

one-cent sales tax. 

FOR ONE-CENT SALES TAX 

AGAINST ONE-CENT SALES TAX 

2818 

2485 

IN TESTIMONY WHEREOF, we hereunto set our hands this _.;) 1 t:C'-' day of July, 1981. 

GREENE COUNTY ELECTION COMMISSIONERS 
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