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ORDINANCE NO. 1253
AN ORDINANCE PROVIDING FOR THE LEVY OF A LOCAL SALES
AND USE TAX AT THE RATE OF ONE PER CENT (lo) ON RECEIPTS
FROM RETAIL SALES WITHIN THE CITY OF WEST MEMPHIS,
ARKANSAS; PROVIDING SUBMISSION TO THE VOTE OF THE
CITIZENS AT THE GENERAL ELECTION, NOVEMBER 4, 1986.
WHEREtiS, there is a great need for immediate improvement
of municipal services and a stable source of revenue to finance
such vital local government services; and,
WHEREAS, Act No. 25 of the First Extraordinary Session
of 1981, As Amended, provided for this local option of adoption
of a city wide Sales and Use Tax.
NOW, THEREFORE, BE IT ORDAINED BY T:-iE CITY COUNCIL OF
THE CITY OF WEST MEMPHIS, ARKANSAS:
SECTION 1.
Levy of Sales and Use Tax. As authorized
by Act No. 25 of the First Extraordinary Session of 1981, As
Amended, there is hereby levied a Sales and Use Tax at the
rate of one per cent (lo) on the receipts from the sale at
retail within the City of West Memphis, Arkansas, on all such
items which are subject to taxation, under the Arkansas Gross
Receipts Tax Act, Act No. 386 of 1941, of the Acts of Arkansas,
As Amended, subject to the 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 West Memphis, Arkansas, at
the General Election to be held November 4, 1986.
SECTION 3. Ballot Title. The Ballot Title to be used at
such election shall be substantially in the following form:
[ ] "FOR adoption
Sales and Use
West Memphis,
~"''' [ ] "AGAINST adop
Sales and Use
West Memphis,
of one per cent (1%) local
Tax within the City of
Arkansas"
lion of a one per cent (lo) local
Tax within the City of
Arkansas".
_+ rY
SECTION 4. The Election shall be conducted in the manner
provided by law for all other municipal elections unless otherwise
specified herein.
SECTION 5. The Governing Body through the City Clerk shall
notify the Crittenden County Election Commission that the measure
has been referred to a vote of the people and submit a copy of
the Ballot Title to the Crittenden County Board of Election
Commission.
PASSED AND APPROVED this
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C~LtI./ O f VV E~,t ~EI~2f2~G~.
// ~ffLCE of ~~E ~Qyoz
205 e~out~z e~Eddi.n9 - ~est ~em~.~Zls, og¢~ansas 72301
. ~,"' M. (50~~ 735-2720
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lE0 e~zltman PUBLIC NOTICE
~ayoz CITY OF WEST MEMPHIS, ARKANSAS
PROCLAMATION
TO THE PEOPLE OF THE CITY OF WEST MEMPf~IS, ARKANSAS, GREETINGS:
WHEREAS, A General Election was held on November 4, 1986, which submitted
to levying of a one percent (1%) local sales and use tax to the qualified voters
of the City of West Memphis, and
WHEREAS, the laws of the State of Arkansas require the Playor of the City
of West Memphis to issue a proclamation of the results of such special election
with reference to the local sales and use tax, such proclamation to be published
one (1) time in a newspaper having general circulation in the City of West Memphis.
NOW, THEREFORE, I, Leo Chitman, Mayor of the City of West Memphis, by
virtue of the authority vested in me by law, do hereby proclaim the following
to be the results of the November 4, 1986, General Election as to the levying of
a one percent (1%) local sales and use tax within the City of West Memphis,
Arkansas.
For adoption of a 1 percent local sales and use tax within the City
2572.
Against adoption of a 1 percent local sales and use tax within the City
2222.
IN WITNESS WHEREOF, I have hereu o se y hand ar}d ca~s?~ the Seal of
my office to be affixed this ~~ day of Jr'~~'~'"' 1986.
- r
Leo'Ghitman, ry7ayor
City of West Memphis, Arkansas
ATTEST
! Dan
o~{n ~9uaC (~~fao¢tunity ~m~~oyea