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1988-07-03
CITY-OF-BATESVILLE
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1988-07-03
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ORDINANCE NO. 4 0 � <br /> • AN ORDINANCE DEFINING THE TERM "SINGLE TRANSACTION" FOR <br /> PURPOSE OF THE LOCAL SALES TAX, PROVIDING THE EMERGENCY CLAUSE <br /> AND FOR OTHER PURPOSES . <br /> BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF <br /> I <br /> BATESVILLE, ARKANSAS : <br /> Section 1. Defining Single Transaction. The term "single <br /> transaction" for the purposes of the local sales tax, shall be <br /> defined according to the nature of the goods purchased , as <br /> follows: <br /> A . When two or more devices in which, upon which or by <br /> which any person or property is, or may be, transported or drawn, <br /> including but not limited to on-road vehicles , whether required <br /> to be licensed or not , off-road vehicles , farm vehicles , <br /> airplanes , water vessels , motor vehicles , or non-motorized <br /> vehicles, and mobile homes, or sold to a person by a seller, each <br /> individual unit, whether part of a "fleet" sale or not, shall be <br /> treated as a single transaction for the purpose of the local <br /> sales tax . <br /> B. The charges for utility services, which are subject to <br /> the taxes levied under this ordinance, and which are furnished on <br /> a continuous service basis, whether such services are paid daily, <br /> weekly, monthly or annually, for the purposes of the local sales <br /> tax, shall be computed in daily increments, and each such daily <br /> charge increment shall be considered to be a single transaction <br /> for the purposes of the local sales tax . <br /> C . For sales of building materials and supplies to <br />
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