StateofArkansas

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a=x=--- Enactment Date: 

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## /8 **.~ /;**  Ordinance No. 

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## i Tax Rate: ___;_ /

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7

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ApplicabilityofTax: General sales & use tax- Appliesto all goodsand services taxable understate law. AdministrativeCosts: 3% ofgross collectionswithheld bythe stateforadministrationofthe tax. Creditsor Exemptions:Tax subjecttosame credits& exemptionsa vailable understatesales & usetax law SubsequentAmendments and Amendment Purpose: 1. Date: 

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# l /t/ f;3 Amending Ordinance No. [)

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--;tj Purpose ofAmendment: '-,.: -;t - o,_-i_ 

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. Date:
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_ _ _ Purpose ofAmendment: Q.- "':::1 

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3. Date: ---------- AmendingOrdinance No

. - ---- ---- -- PurposeofAmendment: --- ----------- ---- ----- --- 4. Date: - -------- - AmendingOrdinance No.-------- --- PurposeofAmendment: --- ---- ---- ---- ---- -------- Is the taxonaviationfuel distributedforairport related purposes: Yes

# o 0V

-- IfNo, state reason forbeliefthatthetaxisgrandfathered. · ;I (/ t&iu:::..n@?/t

The stateofArkansas administers localtaxesforallcities and counties inthisstateand commitsthatthe Arkansas DepartmentofFinance and Administrationwill notifythe FAA ofany subsequentamendments tothistaxthatcould affectgrandfathered status.

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.), 

### county

### 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." 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 11Single

**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 11fleet" 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 1esser 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
.

.K ' 

### g'' 

### Date of Passage:
_ ___s,O'-o-cL-1,_,**-=-:'-'·-~'Jc_**

### ___ _ 

# ______CHARl-ES A.

**JO~INSON** COUNTY JUDGE

BUD DENNIS

SHERIFF 

# WASHINGTONCOUNTY 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. COMMISSIONJ,.Dly, 1918.



## .. day ol UJCINDAJ.C80QUE'lTE AdmbllstratrlX M Blair,Cypert, WatersaildRoy ,

**P.O.B~S$9,** Sprlogdale,AR7mt NOTICE
: IN TilE COUNTY COURT OF WASHINGTON COUNTY, ARKAN- 

# "' • IN THE MATTER OF AN**NE~ATION** OF CERTAIN TERRffORY TO mE CITY OF ELKINS, WASHINGTON COUNTI',

**,~KANSAS**NO.CCil-36

NOTICEIs herebygtveothatHllJel roDocll. and Vlrglala Gardner ffled tbelr·Pet;itlon Ia the COaDty Cmu1 of

**~aahlagUIB** Comity, ArkMsu oothe Ust day of July, ltSt as"kiq for !he

**~U~DeXJ~tiou** to the City of Ebdaa, Wodtlagton County, Arkllllllas fO£ the ''lllowlaglandsllleatedalldsituatedIa

'ublnmlu Comity, Artansua alldPublicNotices PROCLAMATION JN THE COUNTY COURT OF W

ASIUNGTON COUNTY, ARKANSASIN THE MATl'ER OF THE COUNTYWIDE ONE PERCENT 1% SALESTAX

WHEREAS, Act 991 of 1981 1lll.thorlzed County Quorum Courts ta callasplltlalelecUonforthelevyof a oaepereenl(%)sale!taJt; and,

WHEREAS, theWasbillgtm:l Couaty QuorumCllllrlpMSedaoordinanceon Jone 11, l!lilcalling a **~tal**eleetlou fortbelevyofa oue **per<:e~~t**(%)sales tax;and,

WHEREAS,the$11e(:lalelectionwas setfor J11\y ZS, 1981 and $ub8eq:oeolly collducted luthe IIIIIUIIerpi11VIded fnr bylaw,

Now, 'l'HEREFORE, I Charles A. Johlllloa, Washington Coonty Judge, dobet"eby proclaim lbal tbi: re$11\tsof &aidNpeclalelectlooareasfollows:

FORadoptlollofaonepercent.ales taxwithinWashlngtoaCounty,6,569.

AGAINST adoption ofaooepereeut .ales tax wllbln Wa..blngton County, 5,53'1.
DATE Jl!ly'l9,1981 CHARLESA.JOHNSON WasblngtoaCountyJudge

'A

TrEST:MarilynEdwards .CmwtyC\erll. byKarenComhs July:W



## PeaceCorps Thetoughest job you'lleverloVe.

800-424·8580 

# m APu!lltcSol"'..:eolTh,.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 atWeddingtonWoods new utl&ty hook-ups for mobUe homes· Own,offiinan,cingat 10% APR• for mobile home at Blue Springs

**l_y_~50UI.OO**

### Downand $84.98 permonth.

Wide mobOeoffice 4privateoffices 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, Sundayfrom 1p.m.to4p.m.·Call751·0631 

### HELP KEEP ARKANSAS BEAUTIFUL! 

# REAL ESTATE

All real estate advertising In this newspaper is subiacllo

**Ill~**Fo<leral FairHousing **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· £QUALHOUSING 'verllsing fur real estate whlcll is in violation oftile

---..-• ...

n .. v law.ourreaderswllldtareherebyInformedtllalall ••· · ""••••"•M in

**tlli~** newsp.aper areaENE: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 law, a mnthod 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 I'l' ORDAINED BY THE QUORUM COURT OF HAS!HNGTON 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." 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 \.Jashington County, 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!G17 '/.,/0 16

PlAi'.'- 

### 'rl 

### EDWARDS CO. AND FROBATECLERK

W.ASHJNGTCNCO,

**A1lX~**

AN ORDINANCE TO CALL FOR AN ELECTION ON THE QUESTION OF A REBATE ON COUNTY SALE 5 TAXES COLLECTED IN EXCESS OF TI'ENTY-FIVE DOLLARS ($25.00) ON ANY SINGLE TRANSACTION. \·JIImCf\S, un Ju'ly L'B,

**l~J;ll,** Lhc

**vuL1~r·~,** of Vluo..lllnut..on County adopted a county.-wide one per cent (1%) sales tax pursuant to the authority granted in Act 991 of 1981, codified at Ark. Stat. Ann.

**~S** 17-2010 et seq. (1981 Supp.); and, 1·/HEREAS, Act 26 of 1981 (First Extraordinary ;ession) provides 

### tl1at cou11ties which adopted a sales tax pursuant to Act 991 of 1981, may 

### through ordinance of the Quorurn Court provide for a rebate 

### of any 

### county sales and use taxes coliected in 

### excess of a specified amount on any single transaction; and, WHEREAS, it is in the best interest of the citizens of Hashington County to submit the question of a rebate of county sales and use taxes to tile electors; NOfl, THEREFORE, BE IT ORDAINED BY THE QUORUI·I COURT OF flASHINGTON COUNTY, ARKArJSAS i ARTICLE !. The r•ashington County one per cent (1%) sales tax is hereby amended to provide for a rebate of all taxes collected in excess of Twenty-five Dollars ($25.00) on any single trans9ction. ARTICLE 2. Any taxpayer who is entitled to a rebate of county sales taxes paid in excess of Twenty-five Dollars ($25.00) on any single transaction may file a claim for the rebate wit11 the county comptroller. The claim shall be duly verified according to law, and accompanied by a cash receipt or invoice showing the amount of sales tax charged, plus proof of payment. Claims shall be filed within sixty (60) days of the date of purchase. If county comptroller allows the claim. the county treasurer shall refund to the claimant the excess tax paid from the County Sales Tax Fund. ARTICLE 3. The County Treasurer shall monthly certify to the State Treasurer the total amount of rebates paid since the preceding certification and the State Treasurer shall remit such amount to the CountyTreasurerfrom the Local Sales and Use Tax Trust Fund. ARTICLE 4. Where a rebate \1/ould be due as a result of the purchase of a nel'>' or used motor vehicle, where the tax is collected ditectly 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

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### .'
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### 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 11Single 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 11fleet" 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.