Saline County Arkansas
Code of Ordinances
1999
Chapter 58
TAXATION*
Article I. In General
Sec. 58-1. Tax collector to collect delinquent taxes.
Secs. 58-2--58-25. Reserved.
Article II. Sales and Use Taxes
*Cross references-Separation of offices of sheriff and tax collector, § 2-51; finance, § 2-86 et seq.; 9-1-1 telephone service charge, § 14-1.
Division 1. Generally
Secs. 58-26--58-50. Reserved.
Division 2. Water Supply Purposes
Sec. 58-51. Levied.
Sec. 58-52. Collection procedures.
Sec. 58-53. Single transaction rebate.
Sec. 58-54. Rural development authority.
ARTICLE I. IN GENERAL
Sec. 58-1. Tax collector to collect delinquent taxes.
All duties relative to the collection of delinquent taxes are delegated to the tax collector's office.
(Ord. No. 87-44, § 1, 11-9-87)
State law reference--Transfer of functions, A.C.A. § 14-14-601 et seq.
Secs. 58-2--58-25. Reserved.
ARTICLE II. SALES AND USE TAXES
DIVISION 1. GENERALLY
Secs. 58-26--58-50. Reserved.
DIVISION 2. WATER SUPPLY PURPOSES*
*Cross reference--Utilities, ch. 70.
Sec. 58-51. Levied.
(a) There is hereby levied a countywide excise sales tax of one percent upon the gross receipts from the sale at retail within the county on or after October 1, 1990, of all items which are now subject or may hereafter be subject to the state gross receipts tax, as provided by the Local Government Bond Act of 1985 (A.C.A. § 14-164-301 et seq.).
(b) There is hereby levied a countywide excise use tax upon the storage, use or consumption within the county of tangible personal property purchased, leased or rented from any retailer outside the state on or after October 1, 1990, for storage, use or consumption in the county, at the rate of one percent of the sale price of the property or, in the case of leases or rentals, of such lease or rental price, as provided by the Local Government Bond Act of 1985 (A.C.A. § 14-164-301 et seq.).
(Ord. No. 90-32, arts. 1,2,9-10-90)
State law reference--Tax authorized, A.C.A. §§ 14-164-335.
Sec. 58-52. Collection procedures.
The levy, exemption from and collection of the countywide sales tax and the countywide use tax imposed by section 58-51 shall be made in accordance with:
(1) All applicable definitions and other provisions of the Arkansas Gross Receipts Tax Act of 1941 (A.C.A. § 26-52-101 et seq.), as amended, and the Arkansas Compensating Tax Act of 1949 (A.C.A. § 26-53-101 et seq.), as amended, except that the definition of single transaction as set out in this division shall apply;
(2) The existing rules and regulations pertaining to such state acts as promulgated by the state department of finance and administration, division of revenues;
(3) The provisions of the Local Government Bond Act of 1985 (A.C.A. § 14-164-101 et seq.).
(Ord. No. 90-32, art. 3, 9-10-90)
Sec. 58-53. Single transaction rebate.
(a) A person, from whom taxes levied by this division have been collected, may be entitled to a rebate for taxes in excess of $25.00 paid by the taxpayer to the county on a single transaction, pursuant to A.C.A. § 14-164-334. Any taxpayer who pays a countywide sales or use tax to the county on or after October 1, 1990, in excess of $25.00 on any single transaction may file a claim with the county clerk for a rebate of the excess tax paid. The claim shall be duly verified according to law, and accompanied by:
(1) A cash receipt or invoice showing the amount of sales or use tax charged: and
(2) Proof of payment of the taxes.
Claims shall be filed within 60 days of the date of purchase. If the county judge allows the claim, the county clerk shall refund to the claimant the excess tax paid by him. Provided, however, a rebate for such taxes on motor vehicles shall be handled by the state in the manner provided in A.C.A. § 26-52-510.
(b) The term "single transaction" for the purpose of the tax shall be defined according to the nature of the goods purchased, as follows:
(1) 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 nonmotorized vehicles, and mobile homes, are 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 tax.
(2) The charges for nonresidential utility services, which are subject to the tax, and which are furnished on a continuous service basis, whether such services are paid daily, weekly, monthly or annually, for the purpose of the tax, shall be computed in daily increments and each such daily charge increment shall be considered to be a single transaction for the purpose of the tax.
(3) For sales of building materials and supplies to contractors, builders or other persons, a single transaction for the purposes of the tax, shall be deemed to be any single sale which is reflected on a single invoice, receipt or statement, or which aggregate sales (or use) tax figure has been reported and remitted to the state.
(4) 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 purpose of the tax.
(5) 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 reported and remitted to the state.
(Ord. No. 90-32, arts. 4,5,9-10-90; Ord. No. 98-78, § 1,12-15-98)
Sec. 58-54. Rural development authority.
(a) It was determined by the quorum court and the county judge that the county rural development authority should be activated and members were duly appointed to that authority in compliance with law. One of the purposes of rural development authorities, as articulated by the state law, is that of providing for a longterm water supply for a county. It is hereby determined by the quorum court that the county rural development authority is the proper agency to be charged with the responsibility of solving the county's need for a longterm water supply and to carry out the exhibited will of the people on August 21, 1990, at which time the voters of the county authorized the collection of a one percent sales and use tax for the purpose of financing the construction of a recreational lake for a longterm water supply in the county. The county rural development authority is hereby charged with the responsibility of financing and constructing a recreational lake for a longterm water supply in this county and is hereby charged with compliance with all other statutes relevant to rural development authorities and all other sections of state law that are applicable to subdivisions of county government. The county rural development authority shall make such reports as are necessary and desirable to the quorum court regarding their discharge of this responsibility.
(b) The county treasurer shall receive from the state department of finance and administration all revenues collected pursuant to the one percent countywide sales and use tax authorized pursuant to this division. Upon receipt of these funds from the department of finance and administration, the county treasurer shall promptly deposit and invest these funds for the benefit of the county rural development authority as he does all other county revenue and in strict compliance with all requirements of state law an all audit requirements of the state and its administrative bodies. However, a separate record shall be maintained by the county treasurer of all funds collected pursuant to this one percent countywide sales and use tax and he will likewise maintain records of all disbursements of such funds pursuant to this subsection and subsequent subsections of this section. The secretary/treasurer of the county rural development authority shall then make disbursement of funds as the county rural development authority deems necessary to carry out its responsibility as it is charged with under subsection (a) of this section. These disbursements by the county rural development authority shall be made to finance and construct a recreational and longterm water supply lake in the county and for no other purpose. The county rural development authority is hereby authorized to issue bonds in furtherance of and in compliance with this article to finance and construct a recreational and longterm water supply lake in the county. Likewise, the county rural development authority is authorized to disburse funds to repay such indebtedness necessarily incurred for the construction of a recreational and longterm water supply lake in the county. Toward this end, the county rural development authority shall issue warrants on the county, and all disbursements by the county rural development authority through its secretary/treasurer shall be subject to an annual audit by a private auditing firm and the results of such audit shall be promptly posted with the county judge and with the county clerk. At all times the warrant records, both current and past, of the county rural development authority shall be subject to the Freedom of Information Act (A.C.A. § 25-19-101 et seq.). The secretary/treasurer of the county rural development authority shall, when requested by the quorum court, make reports to the quorum court concerning monetary disbursements. The secretary/treasurer shall make such progress reports to the quorum court as are deemed appropriate by the quorum court regarding progress on the construction of a recreational lake for a longterm water supply in the county.
(c) The chairman and the secretary/treasurer of the county rural development authority shall be jointly required and authorized to issue warrants on the county rural development authority account which shall be honored by the county derived from sales tax proceeds from a one percent sales and use tax for a period not to exceed 144 months. The chairman and the secretary/treasurer of the county rural development authority charged with the responsibility of issuing funds from the county rural development authority shall be bonded and a copy of that bond shall be posted with the county clerk and maintained there at all pertinent times and subject to public inspection at such office.
(Ord. No. 90-38,§§ 2--4,10-8-90)
Chapter 1 - General Provisions
Chapter 14 - Emergency Services
Chapter 18 - Fire Prevention and Protection
Chapter 26 - Health and Sanitation
Chapter 30 - Historic Preservation
Chapter 42 - Offences and Miscellaneous Provisions
Chapter 46 - Parks and Recreation
Chapter 54 - Roads and Bridges
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