§ 17-17. Use tax levied.

There is hereby levied a county-wide (excise) use tax upon the storage, use or consumption within Pulaski County, Arkansas, of tangible personal property purchased, leased or rented from any retailer outside the state on or after April 1, 1982, for storage, use or other consumption in Pulaski County, Arkansas, at a rate of one (1) per cent 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. No. 82-OR-12, Art. 2, 3-23-82)