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# 'lo PurposeandUseofTax: ------------- ---------------------------------- Applicability ofT ax: General sales 

### & use tax- Appliesto all goods and servicestaxable understate law
. Administrative Costs: 3% ofgross collections withheld bythestate foradministration ofthe tax. Credits or Exemptions: Tax subjectto same credits 

### &exemptions available understatesales 

### &use tax law Subsequent Amendments and Amendment Purpose: 1. Date:
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## _J7_~..JJ'-"3"---....~.8.LJ3~--- Amending Ordinance No.
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2. Date: Amending Ordinance No.----------- PurposeofAmendment: ------------------------------------------------ 3. Date: ------------------- Amending Ordinance No.---- ----- -- PurposeofAmendment: ---------------------------------------------- 4. Date: ----------------- Amending Ordinance No.----------- PurposeofAmendment: -------------------------------------- ----- Isthetax on aviation fuel distributedforairport related purposes: Yes or@ 

## V1fNo, state reason for beliefthatthetax is grandfathered.

The stateofArkansas administers local taxesforall cities and counties in thisstate and commitsthatthe Arkansas DepartmentofFinance and Administrationwill notifythe FAA ofany subsequent amendments tothis taxthatcould affectgrandfathered status.

## ORDINANCE N0.__ **8~7~---** 

## "BE IT ENACTED BY THE QUORUM COURT OF THE COUNTY OF UNION, STATE OF ARKANSAS, AN ORDINANCE TO BE ENTITLED:" AN ORDINANCE TO CALL AN ELECTION FOR THE ADOPTION OF A ONE PERCENT COUNTY-WIDE SALES TAX Section 1: A special county-wide election shall be held for the levy of a one percent (1%), county-wide sales tax. Section 2: This spe_cial election shall be held on August 18, 1981. Section 3: The County Clerk shall notify the Union County Board of Election Commissioners of said election, and shall submit to said Board of Election Commissioners a copy of the ballot title which shall read as follows: FOR adoption of a 1% sales tax within Union County AGAINST adoption of a l% sale tax within Union County. Section 4: The effective date of this Ordinance shall be July 14, 1981 Section 5: If any provision of this Ordianace is held invalid, such invalidity shall not effect other provisions of the Ordinance which can be given effect without the invalid provision, and to this end the provisions of the Ordinance are declared to be severable. DATED: July 14, 1981

ATTEST

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# ({j__.!L~::r COUNTY C'LERKEMERGENCY ORDINANCE NO. 135 "BE IT ENACTED BY THE QUORUM COURT OF THE COUNTY OF UNION, STATE OF ARKANSAS; AN ORDINANCE TO BE ENTITLED:" "AN ORDINANCE TO SIMPLIFY ENFORCEMENT OF AND COMPLIANCE WITH SALES AND/OR USE TAXES LEVIED BY UNION COUNTY VOTERS, AUGUST, 1981, AS AUTHORIZED BY ACT 991 OF 1981; ACT 26 OF THE FIRST EXTRAORDINARY SESSION OF 1981 AND ACT 802 OF 1983; TO PROVIDE THAT SUCH TAXES BE LIMITED TO A MAXIMUM TAX OF TWENTY FIVE DOLLARS ($25.00) FOR EACH SINGLE TRANSACTION; TO DEFINE THE TERM 'SINGLE TRANSACTION'; AND FOR OTHER PURPOSES. Section 1.Union County voters <Jdopted <1 county-wide tax of one per centum (I%) upon the gross receipts from the s<J!e at ret<Jil within the County in August, 1981, of <JIJ items which are now subject or may hereafter be subject to the Arkansas Gross Receipts Tax, as provided by Arkansas Act 26 of 1981, First Extraordinary Session and Act 802 of 1983. Section 2. The levy, exemption from and collection of the County-wide s(!les tax and the County-wide use tax imposed by the voters of Union County in a Special Election August 18, 1981, Ordinance No. 87, shall be made in accordance with, (a) all applicable definitions and other provisions of the Arkansas Gross Receipts Tax Act, as amended; 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 pe1·taining to the Arkansas Gross Receipts Tax and the Arkansas Compensating Tax

**<~S** promulgated by the Department of Finance and AdminiStl"ation, DiViSion of Revenues, State of Arkansas; and {c) the provisions of Act 26 of 1981, First Extt-aordinary Session and Act 802 of 1983. Section 3. Effective July 1, 1983. the Union County genera! sales and/or use tax shall be levied and collected only to a maximum tax of twenty-five dollars {$25.00) on each single transaction, and vendors shall be responsible for collecting and remitting the tax only to the maximum of twenty-five dollars {$25.00) .for each single transaction. Vendors collecting, repot-ting and remitting such

**c..:>unty-wio~** sales and{ol- use

**·,;~xes** shall show County sales taxes as a separate entry on the tax report form filed with the Commissioner of Revenues. Section 4. The term ''single transaction" for the purpose of cv:lecti;;;"s under this ordinance, shall be defined as follows: a. any single sale which is reflected on a single invoice, receipt or statement, on which aggregate sales {or use) tax .' 

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# ..Section 5. All Ordinances or parts of Ordinances in conflict herewith are hereby repealed, Section 6. 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 invalidity. Section 7. Emergency Clause. That the Quorum Court of Union County, Arkansas has determined that there is an immediate need to establish a definition of "single transaction" for the purpose of assisting the State of Arkansas in its collection responsibilities of the local sales tax and this ordinance being necessary for the preservation of the health, safety and welfare of the citizens of Union County, Arkansas shalf become law immediately upon its passage, approval and publication. Passed and approved this --"1;3"tchc__:day of _ __,J 0 u"l"y'--· ' 1983.



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