State of Arkansas 

Type of Levy: _ ____:;Lo~c~a~l ::Sa~l.:::;es~a n:.!.!d~U.=! se:..T.:..:a==.!:x~-

Enactment Date: \ l(O~ /( 1C(""f Ordinance No. C(i l1 - l Tax Rate: _!..,/..IJ.{-IJ...-- 17 

Purpose and Use of Tax: G' ene.r<t I() p era.r~Y\) 

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 fVo If No, state reason 

for belief that the tax is grandfathered. 

L-ccal 1-o.x /e"i~J I 

C>r •b( +~ 

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 

d :;z:thered status. 

V10hnH:Theis, Assistant Revenue Commissioner 

):;2/7/; s 

DatE? 1 
·, 

/r-·-. ,-, ..:::--... . _[ ' "-.1._v- • i'J,f (~-:7'. ORDINANCE NO. f2."L: I .. ,;) _,_.,. . AN ORDINANCE PHOV I DING FOR TilE J.EVY OF A !_/JCAL_ . ~ -'7_,... . -f.:--? SALES AND USE TAX AT THE HATE OF ONE PERCENT (1%·)· :·-' -~~:;r 

ON RECEIP1'S FROM llli'l'AIL S/\LES WITHIN PRAIHIE COUNTY.: "---<·;J.~-...... 

ARKANSAS: TO BE HELD IN THI...; GENERAL ELEC'l'ION OJ: ~ 

NOVEMBER 6~ 1984: PROVIDING THE ENETIGENCY CLAUSE 

AND FOR O'l'IIER PURPOSES 

WHEREAS, there is a great need for immediate improvement 

of County services and a stable source of revenue to finance 

such vital County government services, and; 

WHEREAS, Act 26 of the First Extraordinary Session of 

1981, as amended by Acts 278 and 802 of 1983, provides for 

the local option of adoption of County-wide sales and use tax. 

NOW, THEREFORE, BE 1'1' ORDAINED BY THE QUORUM COURT OP 

PRAIRIE COUNTY, ARKANSAS: 

Section l~ Levy of Sales and Use Tax~ As authorized 

by Act 26 of the First Extraordinary Session of 1981, as amel).ded 

by Acts 278 and 802 of 1983, there is hereby levied a sales 

and use tax at the rate of one percent (1%) on the receipts 

from the sale at retail within Prairie County, Arkansas, on 

all such itemsj which are subject to taxation under the ArkanSas 

Gross Receipts Tax Act 1 Act 386 of 1941 of the Acts of Arkansas, 

as amended 1 .and the Arkansas Compensating Tax Act, Act 487 

of the Acts of Arkansas of 1941, subject to a maximum of $25.00 

for a single transaction~ 

Section 2~ General Election~ Said question of the levy 

of a sales and use tax as provided in SectiOn 1 hereof shall 

be submitted to a vote of the citizens of Prairie County7 Arkansas/ 

at the General Election to be held on November 6, 1984, and 

the ·Prairie County BOard of Election CommisSioners are hereby 

notified of same. 

Section 3. 

Prairie County, 

Emergency Clause. That 

' Arkansas, has determined 

the Quorum Court of 

that there is a great 

need to establish a stable source of rev,enue to finance vital 

County services, " - and this Ordinance bein~ necf8ssary for the 

preservation of the health, safety, and ,\~~ffarc of the Citizens 

of Prairie County, Arkansas, shall become lavT immediately upon 

its passage, approval and publication. 

Passed and app~~=t=h=i~:__~·~l~l-----'-~~o~f~(~·e.,p __ t_e_m-ber, 

~otTNTY JUDGE 

1984. 
J /, . ' 

.:: J v '. ' TIESOLU'J'ION 1°'--.--t __ ,., :-··--1 -{· - (;'f/·/f. ,..,::--:' - -

WHEREAS, on this da tt::! the Quorum Court of Pr~d r.i.<e- County,~;;/ s'l.~/t:d':(o£ 

Arkansas, has adopted Onlinancc:: No. 8tf.-f which calls a ~+-:~c·{_=l-1 ·t:.lcction 

to vote on the question of the adoption of a one percen-t { 1 r:;) countyl·iide 

sales and usP tax within Clay County, Arkansas. 

Hhereas, such Ordinance vas adopted pursuanL to the provisions of 

Act 26 of the Arkansas Acts of 1981, First Extraordinary Session; 

\'Jhereas, such election uill be held on Tw~sday, Hovembcr.· 6, 1984; 

\Vhereas, a copy of such ordinance is attuchecl hereto and incorporated 

into this Resolution; 

1

:.-JHEREAS, the Quorum Court is required by said Ac·t 2 6 to not. i.fy th':! 

County Board of Election Commissioners that this measure has been referred 

to the vote of the people and to submit a copy of the ballot title to 

such Board; 

NO\'V THEREFORE BE IT RESOLVED that the Prairie County Board of Election 

Commissioners is hereby notified: 

1. That a special election will be held on Tuesday, November 6, 

1984, for the purpose of voting on the adoption of a one percent (1%) 

sales and use tax within the County of Prairie on all items which arc 

now subject or may hereafter be subject to the Arkansas gross receipts 

tax "11hich is Act 386 of Arkansas Acts of 1941 and the Arkansas Compensating 

Tax Act which is Act 487 of Arkansas Acts of 1941. 

2. That the ballot title to be used shall be in ·the following fOrm: 

"FOR adoption of a one percent sales and use tax within Prairie 

County, Arkansas 11 

"AGAINST adoption of a one percent sales and use tax within Prairie 

County, Arkansas" 

3. That the County Board of Election Commissioners should proceed 

to make the necessary arrangemen-ts for including this on the general 

election ballo·t. 

'l'hc County Clerk is directed to deliver a true copy of this Resolution 

to the Prairie County Board of Election Commissioners. 

J~DOPTED this 11th day September, 198 . 

COUNTY 

ATTEST: 

6~ County