reglab/housing_qa huggingface dataset:
AR Code § 26-74-601 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 6 - Sales and Use Tax for Capital Improvements of a Community College|§ 26-74-601. Definitions

 As used in this subchapter:   (1) “Calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1;  (2) “District” means any community college district formed pursuant to Arkansas Constitution, Amendment 52, and applicable law and composed of the territory of an eligible county;  (3) “Eligible campus” means the campus of any community college located in an eligible county that has merged into a qualified university;  (4) “Eligible county” means any county the territory of which constitutes a community college district created pursuant to Arkansas Constitution, Amendment 52, and applicable law, which community college is currently or in the future designated or recognized by the General Assembly as having authority to offer selected baccalaureate degrees and is to be or is being merged into a qualified university, and which district has in effect at the time of the merger an ad valorem tax levied pursuant to Arkansas Constitution, Amendment 52, and applicable law, for the support of the community college;  (5) “Local board” means the governing board of the community college located in the district that has entered into an agreement of merger with a qualified university pursuant to which the local board shall become an advisory board for the eligible campus;  (6) “Qualified university” means any public four-year institution of higher education or university system into which a community college included within a district is being or is to be merged; and  (7) “Tax” means the sales and use tax levied under this subchapter.
AR Code § 26-74-607 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 6 - Sales and Use Tax for Capital Improvements of a Community College|§ 26-74-607. Notification of results

 Within ten (10) days after the certification of the votes of any election resulting in the adoption or abolition of a tax levied pursuant to this subchapter and ninety (90) days before the effective date of the tax, the county judge shall notify the Secretary of the Department of Finance and Administration of the results.
AR Code § 26-74-610 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 6 - Sales and Use Tax for Capital Improvements of a Community College|§ 26-74-610. Rules

 The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the administration, collection, enforcement, and operation of the taxes authorized in this subchapter.
AR Code § 26-74-614 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 6 - Sales and Use Tax for Capital Improvements of a Community College|§ 26-74-614. Limit on combined total sales and use tax levy

 Notwithstanding any other law granting a county authority to levy sales and use taxes, no eligible county levying a tax pursuant to this subchapter shall have authority to levy such a tax if the effect of the levy of the tax is to cause the rate of the combined total sales and use taxes of the eligible county to exceed three percent (3%).
AR Code § 26-74-615 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 6 - Sales and Use Tax for Capital Improvements of a Community College|§ 26-74-615. Supplemental nature of the subchapter

 This subchapter shall be supplemental to all other laws authorizing counties to levy sales and use taxes to operate and maintain and provide capital improvements for public institutions of higher education.
AR Code § 26-75-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 1 - General Provisions|§ 26-75-101. Natural gas used to make glass

 The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from:   (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302;  (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and  (3) All city and county sales and use taxes.
AR Code § 26-75-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 1 - General Provisions|§ 26-75-102. Fort Smith Clearinghouse

 The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from:   (1) The Arkansas gross receipts tax levied by §§ 26-52-301, 26-52-302, and 26-63-402;  (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and  (3) All city and county sales and use taxes.
AR Code § 26-75-202 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-75-202. Construction

 This subchapter shall be liberally construed to accomplish the purposes of this subchapter.
AR Code § 26-75-205 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-75-205. Voter approval of bonds

 No ordinance shall be passed by the governing body of a city under § 26-75-204 until a majority of the qualified electors of the city voting on the question shall have approved, at an election called for that purpose and conducted in accordance with the general municipal election laws, the principal amount of the bonds and the purpose for which the bonds will be issued.
AR Code § 26-75-206 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-75-206. Pledge of revenues

 Any city levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such city under the authority of any other law for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of any capital improvements of a public nature or on bonds issued to refund such bonds, and such bonds, including the refunding bonds, shall be deemed to have been authorized by this subchapter for purposes of §§ 26-75-207 — 26-75-212, 26-75-213, 26-75-215, and 26-75-217.
AR Code § 26-75-208 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-75-208. Special election required

 “[ ] FOR adoption of a percent ( %) local sales and use tax within (name of city).”   “[ ] AGAINST adoption of a percent ( %) local sales and use tax within (name of city).”
AR Code § 26-75-209 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-75-209. Effective date of ordinance

 In order to provide time for the preparations for election set forth in this subchapter and to provide for the accomplishment of the administrative duties of the Secretary of the Department of Finance and Administration, the following effective dates are applicable with reference to any such ordinance levying such tax:   (1)  (A) The ordinance or petition described in § 26-75-207 levying the tax shall not be effective until after the election has been held.  (B) Following the election, the mayor of the city shall issue his or her proclamation of the results of the election with reference to the local sales and use tax, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city.  (C) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county where the city is located within thirty (30) days of the date of publication of the proclamation.  (D)  (i) The mayor of the city shall notify the secretary of the rate change after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax.  (ii) If an election challenge is not filed within the thirty-day challenge period, the ordinance or petition described in § 26-75-207 shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the full thirty-day period of challenge.  (iii) The effective date of the ordinance or petition may be delayed under § 26-75-207(d).    (E) The rate change shall become applicable on the first day of a quarter after one hundred twenty (120) days' notice by the secretary to sellers on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog; and    (2)  (A) In the event of an election contest, the tax shall be collected as prescribed in subdivision (1) of this section unless enjoined by a court order.  (B) A hearing of these matters of litigation shall be advanced on the docket of the court and disposed of at the earliest feasible time.
AR Code § 26-75-218 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-75-218. Rules

 The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter.
AR Code § 26-75-220 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-75-220. Existing taxing powers not limited

 No provision of this subchapter shall be construed to abolish or limit existing powers of taxation of the city.
AR Code § 26-75-302 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-75-302. Construction

 This subchapter shall be liberally construed to accomplish the purposes of this subchapter.
AR Code § 26-75-305 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-75-305. Voters' approval of bonds

 No ordinance shall be passed by the governing body of a city under § 26-75-304 until a majority of the qualified electors of the city voting on the question shall have approved at an election called for that purpose and conducted in accordance with the general municipal election laws the principal amount of the bonds and the purpose for which the bonds will be issued.
AR Code § 26-75-306 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-75-306. Pledge of revenues

 Any city levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such city under the authority of any other law in effect for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of any capital improvements of a public nature, or on bonds issued to refund such bonds; and such bonds, including the refunding bonds, shall be deemed to have been authorized by this subchapter for purposes of §§ 26-75-307 — 26-75-313.
AR Code § 26-75-308 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-75-308. Special election to approve

 “[ ] FOR adoption of a percent ( %) local sales and use tax within (name of city).”   “[ ] AGAINST adoption of a percent ( %) local sales and use tax within (name of city).”
AR Code § 26-75-309 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-75-309. Effective date of ordinance

 In order to provide time for the preparations for election set forth in this subchapter and to provide for the accomplishment of the administrative duties of the Secretary of the Department of Finance and Administration, the following effective dates are applicable with reference to any such ordinance levying such tax:   (1)  (A) The ordinance or petition described in § 26-75-307 levying the tax shall not be effective until after the election has been held.  (B) Following the election, the mayor of the city shall issue his or her proclamation of the results of the election with reference to the local sales and use tax, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city.  (C) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county where the city is located within thirty (30) days of the date of publication of the proclamation.  (D)  (i) The mayor of the city shall notify the secretary after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax.  (ii) If an election challenge is not filed within the thirty-day challenge period, the ordinance or petition described in § 26-75-307 shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the full thirty-day period of challenge.  (iii) The effective date of the ordinance or petition may be delayed under § 26-75-308(d).    (E) The rate change shall become applicable on the first day of a quarter after one hundred twenty (120) days' notice by the secretary to sellers on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog; and    (2)  (A) In the event of an election contest, the tax shall be collected as prescribed in subdivision (1) of this section unless enjoined by a court order.  (B) A hearing of these matters of litigation shall be advanced on the docket of the court and disposed of at the earliest practicable time.
AR Code § 26-75-314 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-75-314. Rules

 The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter.
AR Code § 26-75-315 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-75-315. Existing taxing powers not limited

 No provision of this subchapter shall be so construed to abolish or limit existing powers of taxation of the city.
AR Code § 26-75-321 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-75-321. Rebate

 A city shall provide in its ordinance authorized by this subchapter for a rebate from the city for taxes collected under this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:   (1) Motor vehicle;  (2) Aircraft;  (3) Watercraft;  (4) Modular home;  (5) Manufactured home; or  (6) Mobile home.
AR Code § 26-75-401 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 4 - Temporary Tax for Acquisition, Construction, or Improvement of Parks|§ 26-75-401. Authority supplemental

 The authority granted in this subchapter to cities and towns to levy a gross receipts and compensating tax shall be supplemental and in addition to any other authority of cities and towns to levy gross receipts and compensating taxes.
AR Code § 26-75-404 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 4 - Temporary Tax for Acquisition, Construction, or Improvement of Parks|§ 26-75-404. Election requirements and procedure

 “[ ] FOR the levy of a temporary one percent (1%) (one-half of one percent (½ of 1%)) local sales and use tax for a period of within (name of city) for construction and improvement of public parks and recreation facilities.”   “[ ] AGAINST the levy of a temporary one percent (1%) (one-half of one percent (½ of 1%)) local sales and use tax for a period of within (name of city) for construction and improvement of public parks and recreation facilities.”
AR Code § 26-75-410 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 4 - Temporary Tax for Acquisition, Construction, or Improvement of Parks|§ 26-75-410. Rules

 The Secretary of the Department of Finance and Administration shall adopt appropriate rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter.
AR Code § 26-75-411 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 4 - Temporary Tax for Acquisition, Construction, or Improvement of Parks|§ 26-75-411. Definition

 As used in this subchapter, “calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1.
AR Code § 26-75-501 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 5 - Gross Receipts Tax Generally|§ 26-75-501. Tax additional

 The tax authorized by this subchapter shall be in addition to all other fees and taxes which cities of the first class and cities of the second class are now authorized by law to levy, whether levied in the form of excise, license, or privilege taxes.
AR Code § 26-75-504 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 5 - Gross Receipts Tax Generally|§ 26-75-504. Certification of tax

 When the levy of the tax authorized in this subchapter has been approved in a city of the first class or city of the second class as provided in this subchapter, the governing body of the city shall certify to the Secretary of the Department of Finance and Administration that such tax has become operative and shall furnish to the secretary the rate of the tax, including any limitations thereon, and the date on which it shall become operative.
AR Code § 26-75-507 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 5 - Gross Receipts Tax Generally|§ 26-75-507. Repeal of tax

 Any ordinance of a city adopted pursuant to the authority granted in this subchapter may be repealed in the same manner as is provided in this subchapter for its adoption.
AR Code § 26-75-601 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 6 - Advertising and Promotion Commission Act|§ 26-75-601. Penalty

 Any person or entity liable for the additional one percent (1%) gross receipts tax authorized by this subchapter to be levied by cities of the first class in which is located a city park of one thousand (1,000) acres or more shall be subject to a fine of fifty dollars ($50.00) per day for each day the person or entity fails to remit the tax after its due date.
AR Code § 26-75-607 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 6 - Advertising and Promotion Commission Act|§ 26-75-607. Authority to issue bonds

 Cities of the first class levying the tax and creating the commission as permitted in this subchapter are authorized to:   (1) Acquire sites for, construct, reconstruct, extend, equip, improve, maintain, and operate convention centers and facilities necessary for, supporting, or otherwise pertaining to, convention centers which are collectively referred to in this section as “convention center projects” in such cities; and  (2) Issue bonds to provide funds for accomplishing convention center projects and to pledge all or any part of the revenues from the tax levied by the city pursuant to this subchapter to pay the principal of, interest on, and fees and expenses in connection with the bonds.
AR Code § 26-75-609 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 6 - Advertising and Promotion Commission Act|§ 26-75-609. Execution of bonds

 The bonds shall be executed in the manner provided by the Registered Public Obligations Act of Arkansas, § 19-9-401 et seq., as that act may be amended.
AR Code § 26-75-615 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 6 - Advertising and Promotion Commission Act|§ 26-75-615. Sale of bonds

 The bonds may be sold at public or private sale for such price, including, without limitation, sale at a discount, and in such manner as the governing body of the municipality may determine.
AR Code § 26-75-616 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 6 - Advertising and Promotion Commission Act|§ 26-75-616. No personal liability

 No official, officer, employee, or member of the governing body of the municipality or the advertising and promotion commission shall be personally liable on any bonds issued under the provisions of this subchapter or for any damages sustained by any person in connection with any contracts entered into to carry out the purposes and intent of this subchapter unless that person has acted with a corrupt intent.
AR Code § 26-75-618 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 6 - Advertising and Promotion Commission Act|§ 26-75-618. Title

 This subchapter may be referred to as the “Advertising and Promotion Commission Act”.
AR Code § 26-75-702 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 75 - Municipal Sales and Use Taxes|Subchapter 7 - Gross Receipts Tax on Hotels, Etc., in Certain Cities|§ 26-75-702. Election required

 The governing body of a city levying the tax authorized in this subchapter shall submit the question of levying such a tax to the electors of the city, if petitions signed by not less than five hundred (500) qualified electors of the city requesting an election are filed with the governing body of the city within thirty (30) days after the adoption of the ordinance levying the tax.