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ORDINANCE NO. ~ ~'
AN ORDINANCE DEFINING THE 'T'ERM "SINGLE TRANSACTION"
FUR THE PURPOSE OF THE LOCAL SALES TAX, PROVIDING
FOR AN EMERGENCY AND FOR OTHER PURPOSES.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WEST
MEMPHIS, ARKANSAS:
SECTION 1. Defining Single Transaction. The term
"single transaction" for the purposes of the local sales tax
shall be defined according to the nature of the good 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 vehicles, whether
required to be licensed or not, off-road vehicles, farm
vehicles, airplanes, water vessels, motor vehicles, or
non-motorized vehicles, mobile homes, or sold to a person
by a seller, each individual unit, whether part of a "fleet"
sale or not, shall be treated as a single transaction for
the purpose of the local sales tax.
B. The charges for utility services, which are subject
to the taxes levied under this Ordinance, and which are furnished
on a continuous service basis, whether such services are paid
daily, weekly, monthly or annually, for the purposes of the local
sales tax, shall be computed in daily increments, and each
such daily charge increment shall be considered to be a single
transaction for the purposes of the local sales tax.
C. For sales of building materials and supplies to
contractors, builders or other persons, a single transaction,
for the purposes of the local sales tax, shall be deemed to be
any single sale which is reflected on a single invoice, receipt
or statement 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 and machinery are sold,
each individual unit shall be treated as a single transaction
for the purposes of the local sales tax.
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E. For groceries, drug items, dry goods and other
tangible personal property and/or services not otherwise
expressly covered in this Section, a single transaction
~„ shall be deemed to be any single sale which is reflected
on a single invoice, receipt or statement, on which an
aggregate sales tax figure has been reported and remitted
to the State.
SECTION 2. Emergency Clause. That the City Council for
the City of West Memphis, Arkansas, has determined that
there is an immediate need to establish a definition of
"single transaction" for the purpose of assisting the State
of Arkansas in its collection responsibilities for the local
sales tax and this Ordinance being necessary for the
preservation of the health, safety and welfare of the Citizens
of West Memphis, Arkansas, shall become law immediately upon
its passage, approval and publicati
PASSED AND APPROVED this day of /L" jr ~~ ~ ~" ,2 ,
1986. /~
YOR