§ 17-16. Sales tax levied.

Latest version.

There is hereby levied a county-wide (excise) sales tax of one (1) per centum upon the gross receipts from the sale at retail within the county on or after April 1, 1982, 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. No. 82-OR-12, Art. 1, 3-23-82)

                    
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