There is hereby levied a county-wide (excise) use tax of 1% 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 December 1, 1989, for storage, use or other consumption in the county at the rate of 1% of the sale price of the property or, in the case of leases or rentals, of said lease or rental price, as provided by Arkansas Act 26 of 1981, First Extraordinary Session.
(Ord. 1989-19, passed 11-13-89)