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Ordinance 2005-06

ORDINANCE NO. 2005-06
AN ORDINANCE PROVIDING FOR THE LEVY OF A ONE PERCENT (1%)
SALES AND USE TAX WITHIN THE CITY OF JOHNSON, ARKANSAS; AND
PRESCRIBING OTHER MATTERS PERTAINING THERETO.
WHEREAS, the City Council of the City of Johnson, Arkansas (the "City"), has determined
that there is a great need for immediate improvement of municipal services and infrastructure
improvements, and for a source of revenue to finance such services and improvements; and,
WHEREAS, Title26, Chapter 75, Subchapter 3 of the Arkansas Code of 1987 Annotated
(the "Authorizing Legislation") provides for the lev)' of a one percent (1%) citywide sales and
use tax.
NOW THEREFORE, BE IT ORDAINED by the City Council of the City of Johnson, Arkansas:
SECTION I: Under the authority of the Authorizing Legislation, there is hereby levied a
one percent (1%) tax on the gross receipts from the sale at retail within the City of all items which
are subject to the Arkansas Gross Receipts Act of 1941, as amended (A.C.A. §26-52-101, et seq.).
and the imposition of an excise (or use) tax on the storage, use, distribution or other consumption
within the City of tangible personal property subject to the Arkansas Compensating Tax Act of 1949,
as amended (A.C.A. §26-53-101, et seq.), at a rate of one percent (1%) of the sale price of the
property or, in the case of leases or rentals, of the lease or rental price (collectively, the "Sales and
Use Tax")- The Sales and Use Tax shall be levied and collected only on the first $2,500.00 for each
single transaction.
SECTION 2: That all ordinances and parts thereof in conflict herewith are hereby repealed
to the extent of such conflict.
SECTION 3: That this Ordinance shall not take effect until an election is held on the
question of levying the Sales and Use Tax at which a majority of the electors voting on the question
shall have approved the levy of the Sales and Use Tax.
Passed and approved this 10th day of May, 2005.
RICHARD LONG,Mayor
ATTEST:
Jennifer Allen:Recorder/Treasurer