§ 26-20. Gross receipts tax levied.

There is hereby levied a county-wide (excise) sales and use tax of one percent upon the gross receipts from the sale at retail within the county on or after October 1, 1994, of all items which are now subject or may hereafter be subject to the Arkansas Gross Receipts Tax, as provided by the provisions set forth in A.C.A. §§ 26-74-201 through 26-74-223.

(Ord. No. 94-O-2, § 1, 1-7-1994; Ord. No. 94-O-12, § 1, 2-25-1994; Ord. No. 94-O-30, § 1, 7-7-1994; Ord. No. 94-O-34, art. 1, 9-1-1994)

State law reference

Sales and use tax, A.C.A. § 26-74-201 et seq.

Editor's note

The levy of a one percent sales and use tax in the county as authorized by A.C.A. §§ 26-74-201 through 26-74-223, was approved on August 8, 1994, by special election by the qualified electors of the county.