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ORDINANCE N0. / y ~~
AN ORDINANCE TO AMEND ORDINANCE NO. 1253, PERTAINING
TO THE SALES TAX OF THE CITY OF WEST MEMPHIS, ARKANSAS
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
WEST MEMPHIS, ARKANSAS:
SECTION 1. The Title of Ordinance No. 1253 is amended
as follows:
"AN ORDINANCE PROVIDING FOR THE LEVY OF A LOCAL SALES
AND USE TAX AT THE RATE OF ONE PER CENT (l~) ON RECEIPTS
FROM RETAIL SALES WITHIN THE CITY OF WEST MEMPHIS,
ARKANSAS; AND SALES FOR USE WITHIN THE CITY OF WEST
MEMPHIS, ARKANSAS; PROVIDING SUBMISSION TO THE VOTE OF
THE CITIZENS AT THE GENERAL ELECTION, NOVEMBER 4, 1986".
SECTION 2. Section 1 of Ordinance No. 1253 is amended
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as follows:
"Levy of Sales and Use Tax. As authorized by Act No. 25
ofd 1981
of the First Extraordinary Session, As Amended, there is hereby
levied a Sales and Use Tax at the rate of one per cent (l~)
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; also
sales subject to the State of Arkansas Use (Compensating) Tax
(Arkansas Statute 84-3101 - 84-3128, As Amended), subject to
the Maximum of $25.00 for a single transaction".
\ SECTION 3. Emergency Clause. Due to the results of the
lawsuit in Pulaski County, Arkansas, which made certain statements
pertaining to the Use Tax, it is found and determined by the
City Council of the City of West Memphis, Arkansas, that it is
desirable to amend Sales Tax Ordinance No. 1253; therefore, an
emergency is hereby declared to exist and this Ordinance being
necessary for the preservation of the public safety, peace,
s------.
health and welfare of the citizens of We Memphis Arkansas,
shall become in full force and effect mmediately r its
passage and approval.
PASSED AND APPROVED this of l/`L~/,„ 19'86.
ATTEST:
ERK
SPONSOR D
MAYOR
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MAYOR
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CERTIFICATE
STATE OF ARKANSAS )
(SS
COUNTY OF CRITTENDEN)
The undersigned, City Clerk of the City of West Memphis
Arkansas, hereby certifies that the -above and foregoing
is a true, complete and correct copy of Ordinance No. 1255
PROVIDING FOR THE LEVY OF A LOCAL SALES AND USE TAX AT THE
RATF OF ONE PER CENT (li) ON RECEIPTS FROM RETAIL SALES
WITHIN THE CITY OF WEST MEMPHIS, ARKANSAS; AND SALES FOR
TT~F. WTTHTN THF. CTTY OF W.ST MEMPHIS ARKANSAS• PROVIDING
SUBMISSION TO THE VOTE OF THE CITIZEDIS AT THE GENERAL
as the same appears in the official records of said City.
IN WITNESS WHEREOF, I hereunto set my hand as City Clerk of
the City of West Memphis, Arkansas, and the official seal
of said City, on this 7 day of Auaust 19 86 .
(SEAL)
CITY CLERK
CRITTENDEN
OF WEST MEMPHIS,
ARKANSAS
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•,'~NANi-i
CITY OF' W~~~' M~MPI~I~
205 S. Redding - West Memphis, Arkansas 72301 - (501) 735-2720
August 11, 1986
DAN `~RAF`Y
Mr. Kent Rubens, Chairman
' Crittenden County Election Commission
600 N. Missouri
West Memphis, Arkansas 72301
Transmitted herewith are copies of Ordinance
No. 1253, an amended by Ordinance No. 1255, which
' are to be placed on the Ballot at the General Election
on November 4, 1986, for. the submission to the Citizens
of West Memphis, Arkansas, the question to vote for
or against a Sales Tax.
If there are any questions about the procedure,
please advise at once in order tha,~ neces~ corrections
can be made. ~~
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RECEIPT IS HEREBY AC
CITY CLERK
KN L E ~ Q
An Equal Opportunity Employer