State ofArkansas Type ofLevy: _ **____:;Lo~c~a~l ::Sa~l.:::;es~a**  **n:.!.!d~U .=!**  **se :..T.:..:**  **a==.!:x~-** Enactment Date: \



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# 1C(""f Ordinance No. 

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# 7 Tax Rate: _!..,/..IJ.{-IJ...-- Purpose and Use ofTax: 

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**era.r~Y\)** Applicability ofTax: General sales & use tax- Applies to all goods and services taxable under state law. Administrative Costs: 3% ofgross collectionswithheld bythe statefor administration ofthetax. 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 ofAmendment: 2. Date: --- - ------ Amending Ordinance No.----------- Purpose ofAmendment: 3. Date: --------- - Amending Ordinance No.------- ---- Purpose ofAmendment: 4. Date: --- - - ----- Amending Ordinance No. ----------- Purpose ofAmendment: Is the tax on aviation fuel distributed for airport related purposes: Yes or No 

# fVo If No, state reason for beliefthatthetax is grandfathered. 

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# +~ I The state ofArkansas administers local taxesforall cities and counties in this state and commitsthatthe Arkansas Departmentof Finance and Administrationwill notifythe FAA ofanysubsequent amendments



### d :;z: thered status. V10hnH:Theis,Assistant Revenue Commissioner 

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**(~-:7'.** ORDINANCE NO. 

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# I ..,;) _,_.,. . AN ORDINANCE PHOVI DING FOR TilE J.EVY OF A !_/JCAL_ .



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## -'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 

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### v '. ' TIESOLU'J'ION 1°'--.--t __ ,., :-··--1 -{· -

(;'f/·/f. ,..,::--:' - - WHEREAS, 

### on this datt::! 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 { 1r:;) 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:



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