State ofArkansas Jurisdiction:

# N-1tt-b ( G{/f

# ttf:J Typeoflevy: **--~L~o~ca~I~S=a~le~s~a~n=d~U~s~e~T~a~x**__ ___ Enactment Date:
_ 

## ___,_/_-....~../_**"'""'g"---'-7** __ Ordinance No. ()

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# ~ 

# 17 Tax Rate: __ /_
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# ..!,.(;_**_** Purpose and Use ofTax: 

# ov Applicability ofTax: General sa es & use tax- Appliestoall goods and services taxable understate law. Administrative Costs: 3% ofgross collections withheld by thestate for administration ofthetax. Credits or Exemptions: Tax subject tosame credits & exemptions available understate sales & use tax law SubsequentAmendmentsand Amendment Purpose: 1. Date: ---------- Amending Ordinance No.------------ Purpose ofAmendment: 2. Date: ------- --- AmendingOrdinance No.--- ---- --- - Purpose ofAmendment: 3. Date: ---------- Amending Ordinance No.---- --- -- -- Purpose ofAmendment: 4. Date: ----------- AmendingOrdinance No.------------ PurposeofAmendment: ------------- ------- -------- Is the tax on aviation fuel distributed forairport related purposes: Yes or No 

# P- IfNo, state reason for beliefthatthetax is;randfathered. 

# hf o .{I)

# 0 {,T· ftrrv:--t1

# c! 

# /-v hv-'1 .
The state ofArkansas administers local taxesfor all cities and counties in this state and commitsthatthe Arkansas Department ofFinance and Administration will notifythe FAAofany subsequentamendments to this taxthatcould affectgrandfathered status. 

# J:J-)7/?5 ;> I John H. Theis, Assistant Revenue Commissioner Date

# --- o.StORDINIIN::E 

### NJ. /

# q OF 1986 Ali OIDINANCE J:.EilYlm A mE PE!ONr.CXlJNI'Y SALEs l\IV USE

TAX,· CliLI.D(; !!OR Ali EJ:B:!l'ICN, EST1\BLISHIN3 WE DATE OF 'lliE 

## mrn, l\IV **TilE~** DIITE OF TilE TAX W!lEREAS, the General Assatbly of the State of Arkansas 

### has enacted a la.w (l>ct 26 of 1981, 1st Ex. Session, 

### as amen:led) autb:lrizing counties to adept a local sales and 

### use tax in order to provide a stable 

### rource of 

### revenue to fiJlanc:a local gooemrent services; and

**~.** there 

### is a great need of 

### funds for the establish!oont and maint.ellarla! of a county sanitaJ:y landfill and inprovarent of other county 

### services within the CCJunty of Nevada, and, there 

### are 

### rot sufficient 

### funds available to the <bunty 

### for these pw:poses. !Oi', 

### THEREFORE, BE IT ORDAINED BY WE c;vomM <XXJRr 

### OF NEVl\llA cnJNl'Y, SECI'ICN 

### 1: '!hat a looal sales tax at the rate of 

### one percent is hereby levied 

### on the receipts fran the sale at retail 

### within the County of Nevada of all items ..nich 

### are subject to taxation un:ler the Arkansas Gross Receipts Act of 1941, l\ct 386 of 1941, as said Act has been heretofore or nay be hereinafter amen:led; and a local use 

### tax is hereby levied 

### on the storage, 

### use, or other OOt\S\.Illltion 

### within the County of Nevada or 

### tangible personal property 

### purdlased, leased or rented fran 

### any retailer outside the State 

### of l\l:l<ansas after the effective date of this ordinance at the rate of 

### one percent of the sale price of the prqlerty, 

### or, in the 

### case of leases or rentals, of said lease or rental price. 'lhe OJutlty shall rebete 

### any sales or use taxes paid to the County in excess of $25.00 on a single transaction. SEX::riCN 2: An election is hereby called for the pw:pose of 

### re- £erring to the pecple of the County of Nevada the question of whether or not the one percent sales and use 

### tax levied un:ler Section 1 hereof should be adopted. This election shall be held in ccncert 

### with the state and county general election to be held on the 

## l'.pi day of 

# 4ft: , 1986• SECI'IOO 3: 'l'he 

### tax levied under Section l shall be effective only if approved by the pecple of Nevada County at the election called for underPage 2 Section 2, and, 

### if so

# aw~ shall 

### bea:tne effective on the first_day of the first calendar IIOilth after the expiration of 

## thirty (30) days f 

### a following the .,.U,lication of the Coun 's Proclamation of the 

### results of the election, or, if there 

### is an election oontest, the first day of the first calendar IIOilth 

### after the final court decision. PASSED on the // day of 

# c:Z~ift_J-1986.



# ~:~~~ ATI"ES!": 

# ~f~~.g

'!he undersigred County Clerk of the County of Nevada, 

### state of Arkansas, hereby a.rtifies that the

**fo~** pages are a true and carpared CXJpy of an 

### <Jrtlinarnl passed at the general rreeting of the NeVada County
**Quorum~** held at 7:00 p.m. on the llst day of July, 19S6, at the regular meeting plaos at the Quorum Court, and that the Ordinance 

### is of record 

### in Book

**No~** -"A __ ., Page 202 , llCJW in my 

### possession. Given under my hand and seal of the

# County of Nevada, 

### State of Arkansas, on this 

# 1/ day of L:<f1-£t'd 1986.

(SEAL)



### I{ECEW!:.Ll 

## .IAN271987

SALES T 

## A:'Page 1 

## socrtrn 2: That for purposes of the County Sales Tax as provided 

### in this Ordi.nanoa and as 

### applied to the o:mstruction of single family residential structt.tte, a single transaction shall l::le considered to be the coopleted structure. Tha sales 

### tax inposed by said 

### ordinance as anended shall te levied tesed 

### upon the final cost of the materials purchased to build said structure rather than 

### upon the increrental sales of rraterials used in said construction. SECl'IC>! 3: This 

### ordinance will te 

### in full force and effect fran and after its passage. SK"I'ICN 4: An **~** is tereby declared to exist and this Ordinance being necessary for the preservation of the public peace, health, and safety shall te 

### in full force and effect after its passage. PASSED AND APPROVED this 

# cf' day of



## ,._{~\:. ..

## c

# c_., , 1986.



# ~y~Judge ATI'EST: