(A) Under the authority of A.C.A. § 26-73-113, there is hereby levied a new 1% tax on the gross receipts from the sale at retail within the county of all items which are subject to the State Gross Receipts Act of 1941, as amended, the same being A.C.A. § 26-52-101 et seq., and the imposition of a new excise (or use) tax on the storage, use, distribution or other consumption within the county of tangible personal property subject to the State Compensating Tax Act of 1949, as amended, the same being A.C.A. § 26-53-101 et seq., at a rate of 1% of the sale price of the property or, in the case of leases or rentals, of the lease or rental price, collectively to be known hereafter as the Sales and Use Tax. The Sales and use Tax shall be levied and collected only on the first $2,500 for each single transaction
(Ord. 99.3, passed 2-9-1999)
(B) SINGLE TRANSACTION is 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, farm vehicles, off-road vehicles, airplanes, water vessels, motor vehicles or non-motorized 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 Sales and Use Tax.
(2) The charges for utility services, which are subject to the Sales and Use Tax, and which are furnished on a continuous service basis, whether the services are paid daily, weekly, monthly or annually, for the purposes of the Sales and Use Tax, shall be computed in daily increments, and each daily charge increment shall be considered to be a single transaction for the purposes of the Sales and Use Tax.
(3) Except as provided in division (4) below, for sales of building materials and supplies to contractors, builders or other persons, a single transaction, for the purposes of the Sales and Use 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.
(4) As applied to the construction of any new single-family residential structure, a single transaction shall be considered to be the completed structure, and the sale price of the single transaction shall be the final costs of materials purchased to build the structure rather than each incremental sales price of materials used in the construction.
(5) 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 Sales and Use Tax.
(6) 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.
(Ord. 98.12, passed 9-4-1998)
(C) The county wishes to dedicate all proceeds of the Sales and Use Tax and use the proceeds for the purpose of developing within the county a solid waste management system. The solid waste management system shall be charged with developing a means of collecting, hauling and disposing of solid waste within the county by an environmentally safe and acceptable procedure; effecting the closure of existing landfills within the county; dealing with regional, district and state entities charged with solid waste management and control; administering the proceeds from the Sales and Use Tax, which proceeds are to be used solely for solid waste management; to enter into applications for grants and other proceeds available from state and federal sources to defer the cost of solid waste management within the county, to develop recycling plants and compost plants as required by state and federal regulations; to enter into contracts to fulfill the purposes of the Solid Waste Management System and for all other purposes.
(D) All revenues derived by the county or the municipalities from the proceeds of the Tax are designated for use in solid waste management and for no other reason or purpose.
(E) Each governmental unit within the county which is entitled to receive a proportionate share of the revenues derived from the Sales and Use Tax shall authorize, by appropriate action of its governing body, the approval of and the entering into of an interlocal agreement with and among the other units for the purpose of assigning all revenues from the Sales and Use Tax, to which each governmental unit may be entitled, to the authority for the use by the authority of solid waste collection, disposal, recycling and compost facilities.
(Ord. 92-2, passed 3-16-1992)