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r <br /> contractors, builders or other persons, a single transaction, for <br /> the purposes of the local sales tax, shall be deemed to be any <br /> single sale which reflected on a single invoice , receipt of <br /> statement , on which an aggregate sales (or use) tax figure has <br /> been reported and remitted to the state. <br /> D. When two or more items of major household appliances , <br /> commercial appliances, major equipment and machinery are sold, <br /> each individual unit shall be treated as s single transaction for <br /> the purposes of the local sales tax. <br /> E. For groceries , drug items, dry goods and other tangible <br /> personal property and/or services not otherwise expressly covered <br /> in this section, a single transaction shall be deemed to be any <br /> single sale which is reflected on a single invoice, receipt or <br /> statement , on which an aggregate sales tax figure has been <br /> reported and remitted to the state. <br /> Section 2 . Emergency Clause. That the City Council for the <br /> City of Batesville, Arkansas, has determined that there is an <br /> immediate need to establish a definition of "single transaction" <br /> for the purpose of assisting the State of Arkansas in its <br /> collection responsibilities for the local sales tax and this <br /> ordinance being necessary for the preservation of the health , <br /> safety and welfare of the citizens of Batesville, Arkansas, shall <br /> become law immediately upon its passage , approval and <br /> publication. <br /> Passed and approved thiss-day of . . . . . 1988. <br /> OVED: <br /> ATTT: - � .. . . . . . . . . . . . . . . <br /> (H0 BLE JIM HIRRELL <br /> . . . . . . . . . . . . . . . . . . . . . . . . <br /> YOR <br /> LARRY WILLIAMS, CLERK <br />