ORDINANCE NO. 1552

AN ORDINANCE CALLING A SPECIAL ELECTION IN THE CITY OF HARRISON, ARKANSAS, ON THE QUESTION OF LEVYING A ONE- QUARTER OF ONE PERCENT (0.25%) LOCAL SALES AND USE TAX;
FOR THE PURPOSE OF MAINTAINING POLICE, FIRE, AND OTHER GENERAL SERVICES AND PRESCRIBING OTHER MATTERS PERTAINING THERETO; AND DECLARING AN EMERGENCY

WHEREAS, the City Council of the City of Harrison, Arkansas, has determined that a local sales and use tax is necessary to provide stable funding for police services, fire protection
services, and general municipal services; and
WHEREAS, the City Council further determines that revenues from the tax shall be allocated in fixed percentages and that such allocations shall be legally binding and may not be altered without approval of the electorate; and
WHEREAS, pursuant to Arkansas Code Annotated 26-75-301 et seq., the levy of such tax must be submitted to the qualified electors of the City for approval at a special election;

NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF HARRISON, ARKANSAS:

SECTION 1 - CALL FOR SPECIAL ELECTION. A special election is hereby called to be held in the City of Harrison, Arkansas, on November 3, 2026, at which election there shall be submitted to the qualified electors of the City the question of levying a one-quarter of one percent (0.25%) local sales and use tax. If approved, revenues derived from the tax shall be
legally and permanently allocated as follows:
- Sixty-five percent (65%) for police and fire services, and
- Thirty-five percent (35%) for general municipal services including but not limited to buildings/grounds, maintenance, finance department, human resources, IT services,
cemetery maintenance, and city administration.

The foregoing allocations shall be binding and mandatory and may not be altered, redirected,
or reallocated for any other purpose unless and until such changes are approved by a majority vote of the qualified electors of the City at a subsequent election.

SECTION 2 - BALLOT TITLE. The question of the levy of the local sales and use tax shall be
placed on the ballot in substantially the following form: FOR adoption of a one-quarter of one percent (0.25%) local sales and use tax within the City of Harrison, Arkansas, with revenues to be legally allocated and
restricted as follows: 65% for maintaining police and fire services and 35% for general municipal services including but not limited to building/grounds, maintenance, accounting, human resources, IT services, cemetery maintenance, and city administration, and with such allocations being binding and not subject to reallocation without voter approval……………….
AGAINST adoption of a one-quarter of one percent (0.25%) local sales and use
tax within the City of Harrison, Arkansas……………

SECTION 3- LEGALLY BINDING ALLOCATION OF REVENUES.
a. Funds allocated for police services, fire protection services, and general municipal
services shall be used solely for those purposes and may not be transferred, diverted,
or reallocated.
b. Any proposed change to the allocation of revenues shall require approval by a majority vote of the qualified electors of the City at an election called for that purpose.

SECTION 4 - CONDUCT OF ELECTION. The election shall be held and conducted, the vote canvassed, and the results declared in accordance with the laws of the State of Arkansas applicable to municipal elections, including but not limited to Title 26, Chapter 75, Subchapter 3 of the Arkansas Code Annotated. Only qualified electors of the City of Harrison, Arkansas, shall be entitled to vote at the election.

SECTION 5 - PROCLAMATION OF RESULTS. The results of the election shall be
proclaimed by the Mayor. The Proclamation shall be published one (1) time in a newspaper
having general circulation within the City. The results as proclaimed shall be conclusive unless challenged in a court of competent jurisdiction within thirty (30) days after the date of
publication.

SECTION 6 - NOTICE TO ELECTION OFFICIALS AND STATE AUTHORITIES. A copy of this Ordinance shall be furnished to the Boone County Board of Election Commissioners to provide for the necessary election officials and supplies. A certified copy shall also be transmitted to the Arkansas Department of Finance and Administration, Revenue Division, as required by law.

SECTION 7 - AUTHORITY OF OFFICIALS. The Mayor and City Clerk are hereby authorized and directed to take all actions necessary to call and conduct the special election as provided herein and, if approved by the electors, to cause the tax to be collected in accordance with Arkansas law and to ensure revenues are distributed in the percentages and restrictions set forth herein.

SECTION 8 - REPEALER. All ordinances and parts of ordinances in conflict with this
Ordinance are hereby repealed to the extent of such conflict.

SECTION 9 -EMERGENCY CLAUSE. It is hereby found and determined that there is an
immediate need to secure a stable and adequate source of revenue to support essential municipal services and public safety. Therefore, an emergency is declared to exist, and this Ordinance shall be in full force and effect immediately upon its passage.
PASSED AND ADOPTED THIS 23 day of July, 2026.
CITY OF HARRISON, ARKANSAS

BY:JERRY JACKSON, MAYOR

ATTEST:JAMES L. WHITE, CITY CLERK

CERTIFICATE

The undersigned, City Clerk of the City of Harrison, Arkansas, hereby certifies that the
foregoing pages are a true and perfect copy of Ordinance No. 1552, passed at a regular session of the City Council of the City of Harrison, Arkansas, held at the regular meeting place of the City Council at 6 p.m. on the 23rd day of July, 2024, and that the Ordinance is of record in the Ordinance Record Book now in my possession.
GIVEN under my hand and seal this 23rd day of July, 2026.

_________________________
James L. White, City Clerk

The Harrison Administration Department paid for publishing this ordinance at a cost of
$239.75