There is hereby levied a county-wide (excise) sales tax of 1% upon the gross receipts from the sale at retail within the county on or after December 1, 1989 of all items which are now subject or may hereafter be subject to the Arkansas Gross Receipts Tax as provided by Arkansas Act 26 of 1981, First Extraordinary Session.
(Ord. 1989-19, passed 11-13-89)