AR Code § 14-164-303 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 10 - Economic Development And Tourism Generally|Chapter 164 - Industrial Development Bonds|Subchapter 3 - Local Government Bond Act|§ 14-164-303. Definitions

 As used in this subchapter:   (1) “Bonds” means bonds issued pursuant to this subchapter or under Arkansas Constitution, Amendment 62, if issued prior to the enactment hereof;  (2) “Capital improvements of a public nature” or “capital improvements” for the purposes of Arkansas Constitution, Amendment 62, and this subchapter means whether obtained by purchase, lease, construction, reconstruction, restoration, improvement, alteration, repair, or other means:  (A) Any physical public betterment or improvement or any preliminary plans, studies, or surveys relative thereto;  (B) Land or rights in land, including, without limitation, leases, air rights, easements, rights-of-way, or licenses; and  (C) Any furnishings, machinery, vehicles, apparatus, or equipment for any public betterment or improvement, which shall include, without limiting the generality of the foregoing definition, the following:  (i) City or town halls, courthouses, and administrative, executive, or other public offices;  (ii) Court facilities;  (iii) Jails;  (iv) Police and sheriff stations, apparatus, and facilities;  (v) Firefighting facilities and apparatus;  (vi) Public health facilities and apparatus;  (vii) Hospitals, nursing homes, and other healthcare facilities;  (viii) Facilities for nonprofit organizations engaged primarily in public health, health systems support, safety, disaster relief, and related activities;  (ix) Residential housing for low and moderate income, elderly, or individuals with disabilities and families;  (x) Parking facilities and garages;  (xi) Animal control facilities and apparatus;  (xii) Economic development facilities;  (xiii) Education and training facilities;  (xiv) Auditoriums;  (xv) Stadiums and arenas;  (xvi) Convention, meeting, or entertainment facilities;  (xvii) Ambulance and other emergency medical service facilities;  (xviii) Civil defense or early warning facilities and apparatus;  (xix) Air and water pollution control facilities;  (xx) Drainage and flood control facilities;  (xxi) Storm sewers;  (xxii) Arts and crafts centers;  (xxiii) Museums and related audiovisual facilities;  (xxiv) Libraries;  (xxv) Public parks, playgrounds, or other public open space;  (xxvi) Marinas;  (xxvii) Swimming pools, tennis courts, golf courses, camping facilities, gymnasiums, and other recreational facilities;  (xxviii) Tourist information and assistance centers;  (xxix) Historical, cultural, natural, or folklore sites;  (xxx) Fair and exhibition facilities;  (xxxi) Streets and street lighting, alleys, sidewalks, roads, bridges, viaducts, tunnels, overpasses, underpasses, interchanges, access roads, pedestrian walkways, and traffic control devices and improvements;  (xxxii) Airports, passenger or freight terminals, hangars, and related facilities;  (xxxiii) Barge terminals, ports, harbors, ferries, wharves, docks, and similar marine services;  (xxxiv) Slack water harbors, water resource facilities, waterfront development facilities, and navigational facilities;  (xxxv) Public transportation facilities;  (xxxvi) Public water systems and related transmission and distribution facilities, storage facilities, wells, impounding reservoirs, treatment plants, lakes, dams, watercourses, and water rights;  (xxxvii) Sewage collection systems and treatment plants;  (xxxviii) Maintenance and storage buildings and facilities;  (xxxix) Incinerators;  (xl) Garbage and solid waste collection disposal, compacting, and recycling facilities of every kind;  (xli) Facilities for the generation, transmission, and distribution of television communications;  (xlii) Gas and electric generation, transmission, and distribution systems, including, without limiting the generality of the foregoing, hydroelectric generating facilities, dams, powerhouses, and related facilities;  (xliii) Social and rehabilitative service facilities;  (xliv) Communications facilities and apparatus;  (xlv) Facilities and apparatus for voice, data, broadband, video, or wireless telecommunications services; and  (xlvi) Energy efficiency facilities and apparatus;      (3) “Chief executive” means the mayor of a municipality or the county judge of a county;  (4) “Clerk” means the clerk or recorder of a municipality or county clerk of a county;  (5) “County” means any county in the State of Arkansas;  (6) [Repealed.]  (7) “Economic development projects” means the land, buildings, furnishings, equipment, facilities, infrastructure, and improvements that are required or suitable for the development, retention, or expansion of:  (A) Manufacturing, production, and industrial facilities;  (B) Research, technology, and development facilities;  (C) Recycling facilities;  (D) Distribution centers;  (E) Call centers;  (F) Warehouse facilities;  (G) Job training facilities;  (H) Regional or national corporate headquarters facilities; and  (I) Sports complexes designed to host local, state, regional, and national competitions, including without limitation baseball, softball, and other sports tournaments;    (8) “Infrastructure” means:  (A) Land acquisition;  (B) Site preparation;  (C) Road and highway improvements;  (D) Rail spur, railroad, and railport construction;  (E) Water service;  (F) Wastewater treatment;  (G) Employee training, which may include equipment for such purpose; and  (H) Environmental mitigation or reclamation;    (9) “Issuer” means a municipality or a county;  (10) “Legislative body” means the quorum court of a county or the board of directors, board of commissioners, or similar elected governing body of a city or town;  (11) “Local sales and use tax”, as used in §§ 14-164-327 — 14-164-339, means a tax on the receipts from sales at retail within a municipality or county of all items and services which are subject to taxation under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and a tax on the receipts for storing, using, or consuming tangible personal property or taxable services under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.;  (12) “Municipality” means any city or incorporated town in the State of Arkansas;  (13) “Ordinance” means an ordinance, resolution, or other appropriate legislative enactment of a legislative body; and  (14) “Surface transportation project” means a project that involves the acquisition, construction, reconstruction, widening, extension, or maintenance of streets, alleys, or roadways, including without limitation bridges, viaducts, tunnels, overpasses, underpasses, interchanges, access roads, sidewalks, lighting, pedestrian walkways, curbs, gutters, other drainage structures and improvements, street lighting, traffic control devices and improvements, land and right-of-way acquisitions, and any project related thereto.