State of Arkansas 

Jurisdiction: { J) 04tUu1rJ(dhv tkv,./.-1-i'iy Type of Levy: ---=-Lo::.;c:::.::a:..:..I""Sa=-=l=es::....;::.;an:...:..:d=-=U=se=-T..:..:a=x=---

Enactment Date: r! / t.{ /8 .~/; Ordinance No. <6 1-;)' ..... i Tax Rate: ___;_/ _

7

'-')t::.....__ 

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: ·-·fl.-:9.-=-/.-t.f l/t /f;3 Amending Ordinance No. [) :J. --;tj 

Purpose of Amendment: '-,.: -;t-o,_-i_ t l1-ffe t i le{. f>.-.-~ -ce ~ 

r;j lf /oQ ·3 2. Date: __ L._-.!-...:......:::....=:.__ _ _ _ 

Purpose of Amendment: 

Q.- "':::1 - J I 1) ,...) 0:-'' 

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

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

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

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

Is t he tax on aviation fuel distributed for airport related purposes: Yes o0V-- If No, state reason 

for belief that the tax is grandfathered. · 

;I 

(/ 

t & iu:::..n @?/t 

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 t he FAA of any subsequent amendments 

to this tax that could affect grandfathered stat us. 

Date 
EMERGENCY ORDINANCE NO. 81- rJ.? 

BE IT ENACTED BY THE QUORUM COURT 

OF THE COUNTY OF WASHINGTON, STATE 

OF ARKANSAS, AN ORDINANCE TO BE 

ENTITLED: 

AN ORDINANCE TO CALL AN ELECTION FOR THE LEVY OF A ONE 

PERCENT COUNTY-WIDE SALES TAX. 

WHEREAS, Washington County and the cities within Washington 

County are facing a financial crisis which may result in a loss 

of or a reduction in certain services; and, 

WHEREAS, the Arkansas Legislature has provided by state 

law, a method to allow ~he citizens of this county to deal 

with this financial criS1iS by voting on the levy of a one 

percent sales tax, 

NOW, THEREFORE, BE IT ORD NED BY THE QUORUM COURT OF 

WASHINGTON COUNTY, ARKANS S: 

ARTICLE 1. Election 

shall be held for the levy 

wide sales tax. 

special county-wide election 

a one percent (li.), countyARTICLE 2. 

be held on July 

Election Date. 

28. 1981. 

This special election shall 

ARTICLE 3. Ballot. The County Clerk, on behalf of the 

Quorum Court, shall notify the Washington County Board of 

Election Commissioners of said election, and shall submit to 

the said Board of Commissioners, a copy of the ballot title 

which shall read as follows: 

"FOR adoption of a one percent sales tax 

within Washington County." 

"AGAINST adoption of a one percent sales 

tax within Washington County." 

ARTICLE 4. Contingency and Effective Date. This ordinance 

shall become effective on June 18, 1981, and shall be contingent 

on the enabling legislation, Act 991 of 1981, becoming effective 

on or before June 18, 1981. 

ARTICLE 5. Emergency Clause. Whereas, there exists several 

financial restraints upon the government of Washington County, 

Arkansas, and whereas, those restraints may cause the loss of or 

reduction in several vital services to the citizens of Washington 

County, Arkansas, now, therefore, an emergency is hereby declared 

to exist, and this ordinance being necessary for the health, safet 

and welfare of the residents of Washington County, it shall have 

full force and effect from and after its passage and approval and 

the indicated contingency described in Article 4. 
EMERGENCY ORDINANCE NO. 81-,}. 7 

BE IT ENACTED BY THE QUORUM COURT 

OF THE COUNTY OF WASHINGTON, STATE 

OF ARKANSAS, AN ORDINANCE TO BE 

ENTITLED, 

AN ORDINANCE TO CALL AN ELECTION FOR THE LEVY OF A ONE PERCENT COUNTY-WIDE SALES TAX. 

WHEREAS, Washington County and the cities within Washington County are facing a financial crisis which may result in a loss 

of or a reduction in certain services; and, 

WHEREAS, the Arkansas Legislature has provided by state 

law, a method to allow the citizens of this county to deal 

with this financial crisis by voting on the levy of a one 

percent sales tax, 

NOW, THEREFORE, BE IT ORDAINED BY THE QUORUM COURT OF WASHINGTON COUNTY, ARKANSAS, 

ARTICLE 1. Election. A special county-wide election shall be held for the levy of a one percent (1%), county- wide sales tax. 

ARTICLE 2. 

be held on July 

Election Date. 

28. 1981. 

This special election shall 

ARTICLE 3. Ballot. The County Clerk, on behalf of the 

Quorum Court, shall notify the Washington County Board of 

Election Commissioners of said election, and shall submit to 

the said Board of Commissioners, a copy of the ballot title which shall read as follows: 

"FOR adoption of a one percent sales tax 

within Washington County." 

"AGAINST adoption of a one percent sales 

tax within Washington County. 11 

ARTICLE 4. Contingency and Effective Date. This ordinance shall become effective on June 18, 1981, and shall be contingent 

on the enabling legislation, Act 991 of 1981, becoming effective 

on or before June 18, 1981. 

ARTICLE 5. Emergency Clause. Whereas, there exists several financial restraints upon the government of Washington County, Arkansas, and whereas, those restraints may cause the loss of or reduction in several vital services to the citizens of Washington County, Arkansas, now, therefore, an emergency is hereby declared 

to exist, and this ordinance being necessary for the health, safety, and welfare of the. residents of Washington County, it shall have full force and effect from and after its passage and approval and the indicated contingency described in Article 4. 

DATED, APPROVED,&~~ 
BE IT ENACTED BY THE QUORUM COURT 

OF THE COUNTY OF WASHINGTON, STATE 

OF ARKANSAS, AN ORDINANCE TO BE 

ENTITLED: 

AN ORDINANCE TO AMEND ORDINANCE 81-27 TO DEFINE 

"SINGLE TRANSACTION" FOR PURPOSES OF COLLECTION OF 

THE WASHINGTON COUNTY ONE PERCENT (1%) SALES TAX 

ARTICLE 1. Ordinance 81-27 is hereby am nded by adding the following Article: 

ARTICLE 6: The one perce t ( ) sales and use tax levied by 

Washington County shall be collected by vendors only to a 

maximum tax of twenty-five dollars ($25.00) on each single 

transaction. 

ARTICLE 2: Ordinance 81-27 is hereby amended by adding the following 

Article: 

ARTICLE 7: For purposes of this ordinance, the tenn 11 Singl e 

transaction~~ shall be defined according to the nature of the 

goods purchased, as follows: 

a. When two or more devices in which, upon which or by 

which any person or property is, or may be, transported or drawn~ 

including but not limited to on-road, off-road or farm vehicles, 

whether required to be licensed or not, airplanes, water vessels, 

motor vehicles, or non-motorized vehicles, or mobile homes, are 

sold by a seller, each individual unit, whether part of a 11 fleet" 

sale or not, shall be considered a single transaction. 

b. The charges for utility services which are subject to 

the county sales and use tax and which are furnished on a continuous 

service basis~·whether·paid daily, weekly, monthly or annually, shall 

be computed in daily incrementS, and each such daily charge increnent 

shall be considered to be a single transaction. The total «mount nf 

the·county sales and use tax due for each billing cycle may be 

computed as the 1 esser of either one percent (1%) of the total charges 

for the billing cycle, or tVJenty-five dollars ($25.00) multiplied by 

the number of days in the billing cycle. 
0...1./llt::t..l.tUtt Ul VUI.illlo:J 1/0 ~Qit::::l ug.A 

Page Two 

c. For sales of building materials and supplies to 

contractors, builders or other persons, a single transaction 

shall be considered to be any single sale made on a single day 

which is reflected on a single invoice or receipt on which an 

aggregate sales or use tax figure has been reported and remitted 

to the State. 

d. When two or ~ore items of major household appliances, 

commercial appliances, major equi ment or machinery are sold. 

each individual unit shall be co siderd to be a single transaction. 

The total amount of the c unty sales and use tax due may be computed 

as the lesser of either one ercent (1%) of the total amount of 

the invoice, or twenty-five dollars ($25.00) multiplied by the 

number of individual units listed on the invoice. 

e. For groceries, drug itens, dry goods and other tangible 

personal property and/or services not otherwise expressly covered 

in this section, a single transaction shall be de'aned to be any 

single sale on a single day which is reflected on a single invoice 

or receipt on which an aggregate sales tax figure has been reported 

and remitted to the state. 

ARTICLE 3: All ordinances and parts of ordinances in conflict with this 

ordinance are hereby repealed. 

ARTICLE 4: This ordinance shall become effective on July 4, 1983 . 

Date of Passage: _ .K ' g'' ______ ___s,O'-o-cL-1,_, -=-:'-'·-~'Jc_ ___ _ 
CHARl-ES A. JO~INSON 

COUNTY JUDGE 

BUD DENNIS 

SHERIFF 

WASHINGTON COUNTY MARilYN EDWARDS 

COUNTY CLERK 

JOAN PERRY 

TREASURER 

KIM M. SMITH 

PROSECUTING ATTORNEY 

STATE OF ARKANSAS 

Washington County Courthouse 

Fayetteville, Arkansas 7270"1 

Telephone 521-8400 JO MHOON 

COLLECTOR 

ALMA KOLLMEYER 

CIRCUIT CLERK 

LINDA M. PRIEST 

CORONER 

July 30, 1981 SUE PHil-LIPS 

ASSESSOR 

FRANK W. 81-E:W. JR. 

Commissioner of Revenues 

State of Arkansas 

Little Rock, Arkansas 

Dear Sir; 

I am enclosing a copy of the proclamation, along with the certification by Washington County Election Commission giving-the 

results of the Washington County Sales Tax which carried in Washington county on July 28 by a vote of 6,569 for to 5,537 againest. 

I am also enclosing a map showing the boundaries of Washington 

County and each incorporated area within the county. 

Charles A. Johns 

Washington County Judge 

/nm 

Enclosure 

SURVEYOR 
CERTIFICATE OF WASHINGTON COUNTY ELECTION COMMISSION 

SPECIAL ELECTION 

JULY 28, 1981 

STATE OF ARKANSAS ) 

) ss. 

COUNTY OF WASHINGTON) 

We, the duly commissioned and acting Election Commission of 

Washington County, Arkansas, do hereby certify that the following 

is a true and correct abstract of votes cast in the Special Election 

held in Washington County, Arkansas, on the 28th day of July, 1981, 

on the question as follows: 

FOR ADOPTION OF A ONE PERCENT SALES TAX WITHIN 

WASHINGTON COUNTY, 

YES b::?6CJ 

NO _)5-3 7 

We further certify that the polls were open from 8:00 a.m. until 

7:30p.m., that only the duly appointed judges and clerks made due 

returns of the votes cast, and that we canvassed the votes as required 

by law, 

IN TESTIMONY WHEREOF, we have hereunto set our hand this 29th 

day of July, 1981. 

COMMISSION 
J,.Dly, 1918. 

.. 

day ol 

UJCINDAJ.C80QUE'lTE 

AdmbllstratrlX 

M Blair, Cypert, 

Waters aild Roy , 

P.O.B~S$9, 

Sprlogdale, AR 7mt 

NOTICE : IN TilE COUNTY COURT OF 

WASHINGTON COUNTY, ARKAN-

"' 

• IN THE MATTER OF ANNE~ATION OF CERTAIN 

TERRffORY TO mE CITY OF 

ELKINS, WASHINGTON COUNTI', 

,~KANSAS NO. CCil-36 

NOTICE Is hereby gtveo that HllJel 

roDocll. and Vlrglala Gardner ffled 

tbelr·Pet;itlon Ia the COaDty Cmu1 of 

~aahlagUIB Comity, ArkMsu oo the 

Ust day of July, ltSt as"kiq for !he 

~U~DeXJ~tiou to the City of Ebdaa, 

Wodtlagton County, Arkllllllas fO£ the 

''lllowlag lands llleated alld situated Ia 

'ublnmlu Comity, Artansua alld 

Public Notices 

PROCLAMATION 

JN THE COUNTY COURT OF 

W ASIUNGTON COUNTY, ARKANSASIN THE MA Tl'ER OF THE 

COUNTYWIDE ONE PERCENT 1% 

SALES TAX 

WHEREAS, Act 991 of 1981 

1lll.thorlzed County Quorum Courts ta 

calla splltlal elecUon for the levy of a 

oae pereenl (%) sale! taJt; and, 

WHEREAS, the Wasbillgtm:l Couaty 

Quorum Cllllrl pMSed ao ordinance on 

Jone 11, l!lil calling a ~tal eleetlou 

for tbe levy of a oue per<:e~~t (%)sales 

tax; and, 

WHEREAS, the $11e(:lal election was 

set for J11\y ZS, 1981 and $ub8eq:oeolly 

collducted lu the IIIIIUIIer pi11VIded fnr 

bylaw, 

Now, 'l'HEREFORE, I Charles A. 

Johlllloa, Washington Coonty Judge, 

do bet"eby proclaim lbal tbi: re$11\ts of 

&aid Npeclalelectloo are as follows: 

FOR adoptloll of a one percent .ales 

tax within Washlngtoa County, 6,569. 

AGAINST adoption of aooe pereeut 

.ales tax wllbln Wa..blngton County, 

5,53'1. 

DATE 

Jl!ly'l9,1981 

CHARLES A. JOHNSON 

Wasblngtoa County Judge 

'A TrEST: Marilyn Edwards 

.CmwtyC\erll. 

by Karen Comhs 

July :W 

Peace Corps The toughest job you'll ever loVe. 

800-424·8580 

m A Pu!lltc Sol"'..:e ol Th,. New"P<>P"' 

. - .. ······--'"'··--· 

14' wide mobile Home with wood 

plus central heat. Awning·Patio· Cellar·Basement·Locatad wlllr-in 

distance of Hickory Creak area of 

on 4 acres Very good price and 

tree shaded lots at Weddington Woods 

new utl&ty hook-ups for mobUe homes· 

Own,offiinan,cingat 10% APR • 

for mobile home at Blue Springs l_y_~50UI.OO Down and $84.98 per month. 

Wide mobOe office 4 private offices plus 

reco1ptlo1n area ond bath. $11,500.00. Free 

Delivery & Set up on your lot. Very good 

financing with only 10% down. Bank 

Reposession. 

Call Chuck Heriford·Richard Roberts or John 

Parks at 751·2621-weekdays, & Saturdays, 

Sunday from 1 p.m. to 4 p.m.·Call751·0631 

HELP KEEP 

ARKANSAS 

BEAUTIFUL! 

REAL ESTATE 

All real estate advertising In this newspaper is 

subiacllo Ill~ Fo<leral Fair Housing Actotl968W~icll 

makes it illegal lo adverti<e "any preference, 

limitation <>r discrimination based on race, color, 

religion, sex or national origin. or an intention to 

make ""Y •ueh preteren<e, limitaTion or discrimination.'" 

This newspaper will not ~nowlngty accept any ad· 

£QUAL HOUSING 'verllsing fur real estate whlcll is in violation of tile ---.. -• ... n .. v law. our readers wllldt are hereby Informed tllal all ••· · ""••••"•M in tlli~ newsp.aper area 
ENE:RGENCY ORDINANCE NO. 81- c27 

BE IT ENACTED BY THE QUORUN COURT OF TilE COUNTY OF WASHINGTON, STATE OF ARKANSAS, AN ORDINANCE TO BE ENTITLED: 

AN ORDINANCE TO CALL AN ELECTION FOR THE LEVY OF A ONE PERCENT COUNTY-WIDE SALES TAX. 

WHEREAS, Washington County and the cities within Washington County are facing a financial crisis which may result in a loss of or a reduction in certain services; and, 

WHEREAS, the Arkansas Legislature has provided by state 

with 

law, a mnthod to allow the citizens of this county to deal this financial crisis by voting on the levy of a one percent sales tax, 

HAS!HNGTON NOW, THEREFORE, BE I'l' ORDAINED BY THE QUORUM COURT OF COUNTY, ARKANSAS: 

ARTICLE 1. Election. A special county-wide election shall be held for the levy of a one percent (1%), county- wide sales tax. 

ARTICLE 2. 

be held on July 

Election Date, 28, 1981. 

This special election shall 

Quorum 

ARTICLE 3. Ballot. The County Clerk, on behalf of the 

Election Court, shall notify the Washington County Board of Commissioners of said election, and shall submit to 

which 

the said Board of Commissioners, a copy of the ballot title shall read as follows: 

"FOR adoption of a one percent sales tax within Washington County." 

"AGAINST adoption of a one percent sales tax within Washington County." 

ARTICLE 4. Contingency and Effective Date. This ordinance shall become effective on June 18, 1981, and shall be contingent on the enabling legislation, Act 991 of 1981, becoming effective on or before June 18, 1981. 

ARTICLE 5. Emergency Clause. Whereas, there exists several 

Arkansas, 

financial restraints upon the government of Washington County, and whereas, those restraints may cause the loss of or 

County, 

reduction in several vital services to the citizens of \.Jashington Arkansas, now, therefore, an emergency is hereby declared to exist, and this ordinance being necessary for the health, safety, and welfare of tl1c residents of Washington County, it shall have full force and effect from and after its passage and approval and thG indicated contingency described in Article l1. 
ORDINANCE NO. 82-/9 

BE IT ENACTED BY THE QUDRUi·l COURT 

OF THE COUNTY OF l'ASHINGTON, STATE OF ARKA:ISAS, AN ORDINANCE TO BE 

ENTITLED; 

FILC:u 

'flJ.!•I!G 17 '/., /0 16 

PlAi'.'- 'rl EDWARDS CO. AND FROBATECLERK 

W.ASHJNGTCN CO, A1lX~ 

AN 

A REBATE 

ORDINANCE TO CALL FOR AN ELECTION ON THE QUESTION OF 

ON COUNTY SALE 5 TAXES COLLECTED 

TI'ENTY-FIVE 

IN EXCESS OF 

DOLLARS ($25.00) ON ANY SINGLE TRANSACTION. 

adopted 

\·JIImCf\S, 

a 

un Ju'ly L'B, l~J;ll, Lhc vuL1~r·~, of Vluo..lllnut..on County 

county.-wide one per cent (1%) sales tax pursuant 

authority granted to the 

~S 17-2010 et 

in Act 991 of 1981, codified at Ark. Stat. Ann. 

seq. (1981 Supp.); and, 

1·/HEREAS, Act 26 of 1981 (First Extraordinary 

tl1at cou11ties which ;ession) provides 

1981, may 

adopted a sales tax pursuant to Act 991 of 

of any county through ordinance of the Quorurn Court provide for a rebate sales and use taxes coliected amount on 

in excess of a specified any single transaction; and, 

Hashington WHEREAS, 

County 

it is in the best interest of the citizens of 

use taxes to tile electors; 

to submit the question of a rebate of county sales and 

COUNTY, 

NOfl, 

ARKArJSAS 

THEREFORE, BE IT ORDAINED BY THE QUORUI·I COURT OF flASHING TON 

i 

hereby 

ARTICLE 

amended 

!. The r•ashington County one per cent (1%) sales tax is 

to provide for a rebate of all taxes collected 

of Twenty-five Dollars 

in excess 

($25.00) on any single trans9ction. 

ARTICLE 2. Any taxpayer who is entitled 

sales taxes paid 

to a rebate of county 

single transaction 

in 

may 

excess of Twenty-five Dollars ($25.00) on any 

comptroller. The 

file a claim for the rebate wit11 the county 

claim shall be duly verified according 

and accompanied 

to law, 

sales tax charged, 

by a cash receipt or invoice showing the amount of 

within sixty 

plus proof of payment. Claims shall be filed 

allows 

(60) days of the date of purchase. If county comptroller 

the excess 

the claim. the county treasurer shall refund to the claimant 

tax paid from the County Sales Tax Fund. 

State Treasurer 

ARTICLE 3. The County Treasurer shall monthly certify to the 

certification 

the total amount of rebates paid since the preceding 

CountyTreasurerfrom 

and the State Treasurer shall remit such amount to the 

the Local Sales and Use Tax Trust Fund. 

purchase 

ARTICLE 

of 

4. Where a rebate \1/ould be due as a result of the 

ditectly 

a nel'>' or used motor vehicle, where the tax is collected 

from the purchaser 

-'-'--

by the Colllmissioner of Revenues of thP 
ARTICLE 6. If approved by the electors of Washington County, the sales tax rebate provided for in U1is ordinance shall become effective on January l, 1933. 
FILED 

'83 IIA'I 13 Pij 49 

.. ' ... ,:. ' . \' 

: ' . ' . ' ~:.- . " , ' - I - " 

··,;-ws 

-~ CLE."\:\ 

~o.Mn. 

ORDINANCE NO. '£,}=/{c 

BE IT ENACTED BY,.DIE-QYOOUM_ COURT 

OF THE_f~llliJY O(JNASHINGTQN) STATE 

OF ARKANSAS, AN ORDINANCE TO BE 

ENTITLED: 

AN ORDINANCE TO AMEND ORDINANCE 81-27 TO DEFINE 

"SINGLE TRANSACTION" FOR PURPOSES OF COLLECTION OF 

THE WASHINGTON COUNTY ONE PERCENT (1%) SALES TAX 

ARTICLE 1. Ordinance 81-27 is hereby amended by adding the following Article: 

ARTICLE 6: The one percent (1%) sales and use tax levied by 

Washington County shall be collected by vendors only to a 

maximum tax of twenty-five dollars ($25.00) on each single 

transaction. 

ARTICLE 2: Ordinance 81-27 is hereby amended by adding the following 

Article: 

ARTICLE 7: For purposes of this ordinance, the term 11 Single 

transaction 11 shall be defined according to the nature of the 

goods purchased, as follows: 

a. When two or more devices in which, upon which or by 

which any person or property is, or may be, transported or drawn, 

including but not limited to on-road, off-road or farm vehicles, 

whether required to be licensed or not, airplanes, water vessels, 

motor vehicles, or non-motorized vehicles, or mobile homes, are 

sold by a seller, each individual unit, whether part of a 11 fleet" 

sale or not, shall be considered a single transaction. 

b. The charges for utility services which are subject to 

the county sales and use tax and which are furnished on a continuous 

service basis, whether paid daily, weekly, monthly or annually, stlal1 

be computed in daily increments, and each such daily charge incre11ent 
Ordinance to Amend Ordinance 81-27 

.to define 11 single transaction 11 

collection of County 1% sales tax 

Page Two 

c. For sales of building materials and supplies to 

contractors, builders or other persons, a single transaction 

shall be considered to be any single sale made on a single day 

which is reflected on a si.ngle invoice or receipt on which an 

aggregate sales or use tax figure has been reported and remitted 

to the State. 

d. When two or more items of major household appliances, 

commercial appliances, major equipment or machinery are sold, 

each individual unit shall be considerd to be a single transaction. 

The total amount of the county sales and use tax due may be computed 

as the lesser of either one percent (1%) of the total amount of 

the invoice, or twenty-five dollars ($25.00) multiplied by the 

number of individual units listed on the invoice. 

e. For, groceries, drug items, dry goods and other tangible 

personal property and/or services not otherwise expressly covered 

in this section, a single trans·action shall be deemed to be any 

single sale on a single day which is reflected on a single invoice 

or receipt on which an aggregate sales tax figure has. been reported 

and remitted to the state. 

ARTICLE 3: All ordinances and parts of ordinances in conflict with this 

ordinance are hereby repealed. 

ARTICLE 4: This ordinance shall become effective on July 4, 1983.