Foster v. Jefferson County Quorum Court

Robert H. Dudley, Justice.

The Jefferson County Quorum Court adopted an ordinance providing for the levy and collection of a one percent sales tax to be used for all purposes. The levy and collection, however, were conditioned upon approval of a majority of the electors voting in the November 1993 election. The voters approved the tax. On December 28, 1993, appellant filed this declaratory judgment suit asking the circuit court to rule that the tax constituted an illegal exaction because: (1) the one percent tax violated article 16, section 9, of the Constitution of Arkansas; (2) the ordinance…