StateofArkansas Jurisdiction: 

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# VL--1'-N Typeoflevy: **--~L~o~ca~I~S~a~le~s~a~n~d~U~s~e~T~a~x~-** Enactment Date: 

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**. -~--**  Ordinance No.



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=-- - :5 __ T ax Rate: __ 

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_ ApplicabilityofTax: General sales & usetax-Appliestoallgoodsand servicestaxable understate law. Administrative Costs: 3% ofgross collectionswithheld bythestateforadministration ofthetax. CreditsorExemptions:Taxsubjecttosame credits& exemptionsavailableunderstate sales & use tax law SubsequentAmendmentsand Amendment Purpose: 1
. Date: ------------ AmendingOrdinance No

. ----------- Purpose ofAmendment: 2
. Date: ---------- AmendingOrdinance No.----------- Purpose ofAmendment: 3. Date: ----------- AmendingOrdinance No.----------- Purpose ofAmendment: 4. Date: ----------- Amending Ordinance No.--
- --------- Purpose ofAmendment: Isthetaxonaviationfuel distributedforairportrelated purposes: Yes orNo 

# tf o IfNo, state reason for beliefthatthetaxis grandfathered.

The stateofArkansas administerslocaltaxesforall citiesand counties inthisstate and commitsthatthe Arkansas DepartmentofFinance and Administrationwill notifythe FAA ofanysubsequentamendments tothistaxthatcouldaffectgrandfathered status. 

# ;;L/7)/5 Date Z z hn H.Theis, Assistant Revenue CommissionerEMERGEJ,CY (li.Z;HnANCE NO.C_o 

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## 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

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### 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.

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### APPROVED: 

# O.rOJUv1 

# (?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 COMMISSIONERS0 

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