State of Arkansas 

Jurisdiction: Uruin Co~ Type of Levy: ----=-Lo::..:c=-=a:..:..I.:::;Sa::..:l~e:::...s ::..:a n:..:.:d=-.::::U.::; se==-T..:..:a::.:cx,___ 

Enactment Date: I Q ( rf g I Ordinance No. __ g_r-r _ _ __ Tax Rate: I. 0 'lo 

PurposeandUseofTax: ------------- ----------------------------------

Applicability ofT ax: 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: _ _J7_~..JJ'-"3"---....~.8.LJ3~--- Amending Ordinance No. _ _._! ..... , 1-.... ...... f ______ _ 

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

PurposeofAmendment: ------------------------------------------------

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

PurposeofAmendment: ----------------------------------------------

4. Date: ----------------- Amending Ordinance No.-----------

PurposeofAmendment: -------------------------------------- -----

Is the tax on aviation fuel distributed for airport related purposes: Yes or@ V1f 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 the FAA of any subsequent amendments 

to this tax that could affect grandfathered status. 
ORDINANCE N0. __ 8~7~---

OF 

"BE 

ARKANSAS, 

IT ENACTED BY THE QUORUM COURT OF THE COUNTY OF UNION, STATE 

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 y '1) L tLd?ct-7 ,J ({j__.!L~::r COUNTY C'LERK 
EMERGENCY 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 

.' .:. .. 
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 _ __,J0u"l"y'--· ' 1983. 

~'~ COlfN~]UDGE 

DATE ___ J_u_l~y_l_3_,c_l_9_8~3 ________________ _