ORD NO 22-2025 CITY OF VAN BUREN,ARKANSAS
ORDINANCE NO. -2025
BE IT ENACTED BY THE CITY COUNCIL, FOR THE CITY OF VAN BUREN,
ARKANSAS,AN ORDINANCE TO BE ENTITLED:
AN ORDINANCE PROVIDING FOR THE LEVY OF A ONE-
HALF OF ONE PERCENT (0.5%) SALES AND USE TAX
WITHIN THE CITY OF VAN BUREN, ARKANSAS; AND
PRESCRIBING OTHER MATTERS PERTAINING
THERETO.
WHEREAS, the City Council of the City of Van Buren, Arkansas (the "City") has determined
that there is a need for a source of revenue to be used for one or more of the
following: (a)to pay and secure the repayment of bonds approved by the voters and
issued by the City from time to time to finance capital improvements, (b) for park
and recreational purposes and (c) for fire, police and other emergency services
purposes; and
WHEREAS, Title 26, Chapter 75, Subchapter 2 of the Arkansas Code of 1987 Annotated (the
"Authorizing Legislation")provides for the levy of city-wide sales and use taxes at
the rate of 0.125%, 0.25%, 0.5%, 0.75%or 1%, or any combination thereof; and
WHEREAS, the City is currently levying sales and use taxes at the aggregate rate of 1.5%under
the authority of the Authorizing Legislation; and
WHEREAS, the City Council has proposed the levy of a city-wide sales and use tax at the rate
of 0.5% under the authority of the Authorizing Legislation, the net collections of
which will be used for the purposes described above.
NOW, THEREFORE, BE IT ORDAINED AND ENACTED BY THE CITY
COUNCIL OF THE CITY OF VAN BUREN,ARKANSAS, THAT:
SECTION 1. Under the authority of the Authorizing Legislation, there is hereby levied a 0.5%
tax on the gross receipts from the sale at retail within the City of all items which
are subject to the Arkansas Gross Receipts Act of 1941,as amended(A.C.A. §§26-
52-101, et seq.), and the imposition of an excise (or use) tax on the storage, use,
distribution or other consumption within the City of tangible personal property
subject to the Arkansas Compensating Tax Act of 1949,as amended(A.C.A. §§26-
53-101, et seq.), at a rate of 0.5%of the sale price of the property or, in the case of
leases or rentals,of the lease or rental price(collectively,the "Sales and Use Tax").
The Sales and Use Tax shall be levied, and the net collections received after
deduction of the administrative charges of the State of Arkansas and required
rebates shall be used for one or more of the following: (a) to pay and secure the
repayment of bonds approved by the voters and issued by the City from time to
time to finance capital improvements, (b) for park and recreational purposes and
(c) for fire,police and other emergency services purposes. The Sales and Use Tax
shall be levied and collected on the gross receipts, gross proceeds or sales price in
the maximum amount allowed from time to time by Arkansas law, subject to
rebates and limitations as from time to time required by Arkansas statutes for
certain single transactions.
SECTION 2. Following adoption, this Ordinance shall be posted in the following public places
in the City as set forth in Ordinance No. 04-2019 and Ordinance No. 10-2025: Van
Buren Municipal Complex,Van Buren Library,Van Buren Police Department,Van
Buren Senior Center and Crawford County District Court Building.
SECTION 3. All ordinances and parts thereof in conflict herewith are hereby repealed to the
extent of such conflict.
SECTION 4. This Ordinance shall not take effect until an election is held on the question of
levying the Sales and Use Tax at which a majority of the electors voting on the
question shall have approved the levy of the Sales and Use Tax.
IN WITNESS WHEREOF, the City of Van Buren, Arkansas, by its City Council, did
pass, approve, and adopt, by a vote of 5 for and against, the foregoing Ordinance at its
Special Meeting held on the Bch day of December 2025.
�`�G�erk Tress
City of Van Buren Jo h urst
ayor
ATTESTED: � ova APPROVED AS TO FORM:
�aCounty,M
<?--':i� a
Shawnna M. R no ds Jacob Howell
City Clerk/Treasurer City Attorney
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