ENACTED BY THE QUORUM COURT OF THE COUNTY OF WHITE, STATE OF ARKANSAS, AN ORDINANCE TO BE ENTITLED:

AN ORDINANCE CALLING A SPECIAL ELECTION IN WHITE COUNTY, ARKANSAS ON THE QUESTION OF
LEVYING A COUNTY-WIDE ONE-QUARTER OF ONE PERCENT (1/4%) SALES AND USE TAX FOR THE PURPOSE
OF OPERATING AND MAINTAINING JAIL AND CRIMINAL JUSTICE FACILITIES AND/OR SECURING THE
REPAYMENT OF CAPITAL IMPROVEMENT BONDS FOR JAIL AND CRIMINAL JUSTICE FACILITIES AND ANY
NECESSARY LAND ACQUISITION THERE FOR; DEFINING THE TERM "SINGLE TRANSACTION"; PRESCRIBING
OTHER MATTERS PERTAINING THERETO; AND DECLARING AN EMERGENCY.

WHEREAS, the Quorum Court of White County, Arkansas (the "County") has passed on October 5 , 1999, Ordinance No.

99-16 (the "Tax Ordinance") providing for the levy of a 1/4% sales and use tax within the County (the "Sales and Use Tax") for the purpose of (a) operating and maintaining new or existing jail and criminal justice facilities, including administrative, courtroom, maintenance, communications, sheriff station and parking facilities for or within such facilities ("Jail and Criminal Justice Facilities") and/or (b) securing the repayment of bonds approved by the voters and issued from time to time by the County to finance Jail and Criminal Justice Facilities and any necessary land acquisition there for ("Jail and Criminal Justice Facilities Bonds"); and

WHEREAS, the Sales and Use Tax will be levied and collected only bn the first, $2,500 of gross receipts, gross proceeds or sales price for each "single transaction"; and

WHEREAS, the purpose of this Ordinance is to call a special election on the question of the levy of the Sales and Use Tax and to define the term "single transaction";

NOW, THEREFORE, BE IT ENACTED by the Quorum Court of White County, Arkansas:

Article 1. There be, and there is hereby called, a special election to be held on November 9, 1999, at which election there shall be submitted to the electors of the County the question of the levy of the Sales and Use Tax (a) to operate and maintain Jail and Criminal Justice Facilities and/or (b) to secure the repayment of Jail and Criminal Justice Facilities Bonds.

 Article 2. The question of levying the Sales and Use Tax shall be placed on the ballot for the election in substantially the following form:

FOR adoption of a 1/4% local sales and use tax within White County for the purpose of (a) operating and maintaining new or existing jail and criminal justice facilities, including administrative, maintenance, communications, courtroom, sheriff station and parking facilities for or within such facilities ("Jail and Criminal Justice Facilities"), and/or (b) securing the repayment of bonds issued by the County from time to time and approved by the voters to finance Jail and Criminal Justice Facilities and any necessary land acquisition there for

AGAINST adoption of a 1/4% local sales and use tax within White County for the purpose of (a) operating and maintaining new or existing jail and criminal justice facilities, including administrative, maintenance, communications, courtroom, sheriff station and parking facilities for or within such facilities ("Jail and Criminal Justice Facilities"), and/or (b) securing the repayment of bonds issued by the County from time to time and approved by the voters to finance Jail and Criminal Justice Facilities and any necessary land acquisition there for . . . .

If the tax is approved, the net collections of the tax after deduction of the administrative charges of the State of Arkansas, will be used by the County solely for the purposes set forth above.

Article 3. The election shall be held and conducted and the vote canvassed and the results declared under the law and in the manner now provided for county elections unless otherwise provided in Title 14, Chapter 164, Subchapter 3 of the Arkansas Code of 1987 Annotated and only qualified voters of the County shall have the right to vote at the election.

Article 4. The results of the election shall be proclaimed by the County Judge, and the Proclamation shall be published one time in a newspaper published in the County and having a general circulation therein, which Proclamation shall advise that the results as proclaimed shall be conclusive unless attacked in the courts within thirty days after the date of publication.

Article S. A copy of this Ordinance shall be given to the White County Board of Election Commissioners so that the necessary election officials and supplies may be provided. A certified copy of this Ordinance and the Tax Ordinance shall also be provided to the Commissioner of Revenues of the State of Arkansas as soon as practical.

Article 6. The County Judge and County Clerk, for and on behalf of the County, be and they are hereby authorized and directed to do any and all things necessary to call and hold the special election as herein provided and, if the levy of the Sales and Use Tax is approved by the electors, to cause the Sales and Use Tax to be collected in accordance with the laws of the State of Arkansas, and to perform all acts of whatever nature necessary to carry out the authority conferred by this Ordinance.

Article 7. "Single transaction" is defined according to the nature of the goods purchased as follows:

a. 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.

b. The charges for any utility services, which are subject to the Sales and Use Tax, and which are furnished on a continuous service basis, whether such services are paid daily, weekly, monthly or annually, 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 Sales and Use Tax.

c. For sales of building materials and supplies to contractors, builders or other persons, a single transaction for the purpose 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 of Arkansas.

d. When two ot 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 Sales and Use Tax.

e. For groceries, drug items, dry goods and other tangible personal property and/or services not otherwise expressly covered in this Article 7, 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 of Arkansas.

Article 8. All ordinances and parts thereof in conflict herewith are hereby repealed to the extent of such conflict.

Article 9. It is hereby ascertained and declared that the existing County Jail is overcrowded and in disrepair and that there is a great need to establish a new stable source of revenue to finance the operation and maintenance of Jail and Criminal Justice Facilities, in order to promote and protect the health, safety and welfare of the County and its inhabitants. It is, therefore, declared that an emergency exists and this Ordinance being necessary for the immediate preservation of public peace, health and safety shall be in force and take effect immediately I from and after its passage.

PASSED: October 5, 1999.

Doug Faith BobParish
County Clerk County Judge

PASSED: October 5, 1999