0710
l \(P
ORDINANCE NO.
7 1 0
AN ORDINANCE DEFINING TI-IE TERM "SINGLE TRANSACTION"
FOR PURPOSE OF THE LOCAL SALES TAX; PROVIDING THE
EMERGENCY CLAUSE AND FOR OTHER PURPOSES.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
JACKSONVILLE, ARKANSAS:
SECTION 1: Defining Single Transaction. The term "single
transaction" for the purposes of the local sales tax, shall be
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, off-road vehicles, farm vehicles, airplanes,
water vessels, motor vehicles, or non-motorized vehicles, and
mobile homes, or 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 local sales tax.
B. The charges for utility services, which are subject to
the taxes levied under this ordinance, and which are furnished on a
continuous service basis, whether such services are paid daily,
weekly, monthly or annually, for the purposes of the local sales
tax, shall be computed in daily increments, and each such daily
charge increment shall be considered to be a single transaction
for the purposes of the local sales tax.
C. For sales of building materials and supplies to con-
tractors, builders or other persons, a single transaction, for the
purposes of the local sales 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.
D. 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 local sales tax.
E. 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.
SECTION 2: Emergency Clause. That the City Council for
the City of Jacksonville, Arkansas, has determined that there is
an immediate need to establish a defini tion of "single transaction r~
for the purpose of assisting the State of Arkansas in its collection
responsibilities of the local sales tax and this ordinance being
necessary for the preservation of the health, safety and welfare
of the citizens of Jacksonville, Arkansas, shall become law imme-
diately upon its passage, approval and publication. '
PASSED AND APPROVED THIS 19th DAY OF MAY, 1983.
EMERGENCY CLAUSE IN EFFECT IN ACCORD AS SIAltD IN ORDINANCE. EFFECTIVE IMMEQIATELY~
CITY OF JACKSONVILLE, ARKANSAS
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"-"C.:rTY CLERK
APPROVED AS TO FORM:
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