reglab/housing_qa huggingface dataset:
AR Code § 26-73-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 73 - Local Taxation Generally|Subchapter 1 - General Provisions|§ 26-73-101. Savings provision

 Nothing in this subchapter shall be construed to modify or repeal §§ 26-75-303 and 26-75-307 — 26-75-316.
AR Code § 26-73-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 73 - Local Taxation Generally|Subchapter 1 - General Provisions|§ 26-73-102. 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) “County” means each of the counties of this state;  (3) “Local government” means a city or county;  (4) “Municipality” and “city” mean any city of the first class, city of the second class, or incorporated town in this state; and  (5) “Secretary” means the Secretary of the Department of Finance and Administration in the exercise of those powers, functions, and duties formerly vested in the Commissioner of Revenues of the State of Arkansas which were merged into the Department of Finance and Administration under the provisions of § 25-8-101 et seq., or any of his or her authorized agents.
AR Code § 26-73-107 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 73 - Local Taxation Generally|Subchapter 1 - General Provisions|§ 26-73-107. Rules

 The Secretary of the Department of Finance and Administration shall 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 § 26-73-111 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 73 - Local Taxation Generally|Subchapter 1 - General Provisions|§ 26-73-111. Special local sales and use tax — Election

 “[ ] FOR adoption of a one-fourth of one percent (.25%) special local sales and use tax within (name of county or municipality) for support of a Public Mass Transportation System and Facilities.”   “[ ] AGAINST adoption of a one-fourth of one percent (.25%) special local sales and use tax within (name of county or municipality) for support of a Public Mass Transportation System and Facilities.”
AR Code § 26-73-201 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 73 - Local Taxation Generally|Subchapter 2 - Municipal Corporations|§ 26-73-201. Unplatted lots taxed

 In any municipal corporation in which the power exists to impose taxes on lots when platted and recorded, the corporation shall also have power to impose taxes upon parcels of land laid off into lots and sold and leased by metes and bounds, though they shall not have been platted or recorded.
AR Code § 26-73-202 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 73 - Local Taxation Generally|Subchapter 2 - Municipal Corporations|§ 26-73-202. Certification of tax rate to county clerk

 The council of any municipal corporation on or before the time fixed by law for levying county taxes may make out and certify to the county clerk the rate of taxation levied by the municipal corporation on the real and personal property within the city or town. The amount so certified shall be placed upon the tax book by the county clerk of the county and collected in the same manner that state and county taxes are collected.
AR Code § 26-73-204 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 73 - Local Taxation Generally|Subchapter 2 - Municipal Corporations|§ 26-73-204. Injunction to prevent collection or payment

 Any person owning property and having taxes to pay in any city or town upon application to any judge or court having authority to grant injunctions may enjoin the collection of any tax levied in the city or town without authority of law and may also enjoin the issue or the payment by the city or town of any warrants, certificates, or other form of evidence of indebtedness against the city or town issued or contracted without authority of law.
AR Code § 26-74-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 1 - General Provisions|§ 26-74-102. 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 § 26-74-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 1 - General Provisions|§ 26-74-103. 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 § 26-74-202 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-74-202. Construction

 This subchapter shall be liberally construed to accomplish the purposes of this subchapter.
AR Code § 26-74-203 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-74-203. Definitions

 As used in this subchapter:   (1) “Acquire” means to obtain at any time by gift, purchase, or other arrangement, any capital improvement of a public nature or any portion of a capital improvement of a public nature, whether constructed and equipped before acquisition, partially constructed and equipped before acquisition, or being constructed and equipped at the time of acquisition, for such consideration and pursuant to such terms and conditions as the quorum court of the county shall determine;  (2) “Calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1;  (3) “Capital improvements of a public nature” means:  (A) Streets;  (B) Roads;  (C) Public parks;  (D) Port facilities;  (E) Tourism facilities;  (F) Airport facilities;  (G) Sewerage facilities;  (H) Waterworks facilities;  (I) Fire protection facilities;  (J) Convention center facilities;  (K) Courthouses;  (L) Police facilities;  (M) Public transit facilities;  (N) Auditoriums;  (O) Prisons;  (P) Libraries;  (Q) Hospital and nursing home facilities;  (R) Solid waste facilities;  (S) Sanitation facilities;  (T) Bridges;  (U) Electric facilities;  (V) Hydroelectric facilities;  (W) Facilities for the securing and developing of industry;  (X) Natural gas facilities;  (Y) Parking facilities;  (Z) Public housing facilities;    (4) “Construct” means to build, in whole or in part, in such manner and by such method, including contracting to build, and if contracting to build, by negotiation or bidding upon such terms and pursuant to such advertising as determined by the quorum court of the county, under the circumstances existing at the time, as will most effectively serve the purposes of this subchapter;  (5) “Equip” means to install or place in or on any building or structure equipment of any and every kind, whether or not affixed, including, without limitation, building service equipment, fixtures, heating equipment, air conditioning equipment, machinery, furniture, furnishings, and personal property of every kind;  (6) “Facilities” means real property, personal property, or mixed property of any and every kind, including, without limitation, rights-of-way, utilities, materials, equipment, fixtures, machinery, furniture, furnishings, buildings, and other improvements of every kind; and  (7) “Lease” means a lease of a capital improvement of a public nature by and between a county as lessee and a person as lessor, except as used in § 26-74-204.     (AA)  Pollution control facilities;    (BB)  Public education facilities;    (CC)  Drainage facilities;    (DD)  Pedestrian facilities;    (EE)  Lakes;    (FF)  Dams;    (GG)  Waterways;    (HH)  Regional mobility authority surface transportation systems; and    (II)  Research parks;
AR Code § 26-74-205 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-74-205. Voters' approval of bonds

 No ordinance shall be passed by the quorum court of a county under § 26-74-204 until a majority of the qualified electors of the county voting on the question shall have approved the principal amount of the bonds and the purpose for which the bonds will be issued at an election called for that purpose and conducted in accordance with the general county election laws.
AR Code § 26-74-206 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-74-206. Pledge of revenues

 Any county levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues which the county is entitled to receive from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such county 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 the purposes of §§ 26-74-210, 26-74-214, and 26-74-217.
AR Code § 26-74-208 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-74-208. Form of ballot

 “[ ] FOR adoption of a percent ( %) sales and use tax within (Name of county).”   “[ ] AGAINST adoption of a percent ( %) sales and use tax within (Name of county).”
AR Code § 26-74-215 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-74-215. 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 § 26-74-218 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-74-218. Existing county sales taxes

 All county sales taxes adopted under the provisions of §§ 26-74-301 — 26-74-314 which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of this subchapter. However, these taxes shall be administered in accordance with this subchapter.
AR Code § 26-74-219 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 2 - Sales and Use Tax for Capital Improvements|§ 26-74-219. Levy of use tax in counties having sales tax

 In all counties which prior to December 1, 1981, have adopted a local sales tax under the provisions of §§ 26-74-301 — 26-74-314, there is also levied a local compensating tax, which in all respects shall be administered and enforced in accordance with the provisions of §§ 26-74-301 — 26-74-314 and the ordinance levying the local sales tax.
AR Code § 26-74-302 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-74-302. Construction

 This subchapter shall be liberally construed to accomplish the purposes of this subchapter.
AR Code § 26-74-303 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-74-303. Definitions

 As used in this subchapter:   (1) “Acquire” means to obtain at any time, by gift, purchase, or other arrangement, any capital improvement of a public nature, or any portion of a capital improvement of a public nature, whether constructed and equipped before acquisition, partially constructed and equipped before acquisition, or being constructed and equipped at the time of acquisition, for such consideration and pursuant to such terms and conditions as the quorum court of the county shall determine;  (2) “Calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1;  (3) “Capital improvements of a public nature” means:  (A) Streets;  (B) Roads;  (C) Public parks;  (D) Port facilities;  (E) Tourism facilities;  (F) Airport facilities;  (G) Sewerage facilities;  (H) Waterworks facilities;  (I) Fire protection facilities;  (J) Convention center facilities;  (K) Courthouses;  (L) Police facilities;  (M) Public transit facilities;  (N) Auditoriums;  (O) Prisons;  (P) Libraries;  (Q) Hospital and nursing home facilities;  (R) Solid waste facilities;  (S) Sanitation facilities;  (T) Bridges;  (U) Electric facilities;  (V) Hydroelectric facilities;  (W) Facilities for the securing and developing of industry;  (X) Natural gas facilities;  (Y) Parking facilities;  (Z) Public housing facilities;    (4) “Construct” means to build, in whole or in part, in such manner and by such method, including contracting to build and, if contracting to build, by negotiation or bidding upon such terms and pursuant to such advertising as determined by the quorum court of the county, under the circumstances existing at the time, as will most effectively serve the purposes of this subchapter;  (5) “Equip” means to install or place in or on any building or structure equipment of any and every kind, whether or not affixed, including, without limitation, building service equipment, fixtures, heating equipment, air conditioning equipment, machinery, furniture, furnishings, and personal property of every kind;  (6) “Facilities” means real, personal, or mixed property of any and every kind, including, without limitation, rights-of-way, utilities, materials, equipment, fixtures, machinery, furniture, furnishings, buildings, and other improvements of every kind;  (7) “Lease” means any lease of a capital improvement of a public nature by and between the county as lessee and a person as lessor; and  (8) “Sales tax” means the sales tax levied by a county pursuant to this subchapter or sales and use tax levied by a county pursuant to §§ 26-74-219 and 26-74-316.     (AA)  Pollution control facilities;    (BB)  Public education facilities;    (CC)  Drainage facilities;    (DD)  Pedestrian facilities;    (EE)  Lakes;    (FF)  Dams;    (GG)  Waterways;    (HH)  Regional mobility authority surface transportation systems; and    (II)  Research parks;
AR Code § 26-74-305 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-74-305. Voter approval of bonds

 No ordinance shall be passed by the quorum court of a county under § 26-74-304 until the majority of the qualified electors of the county voting on the question shall have approved, at an election called for that purpose and conducted in accordance with the general county election laws, the principal amount of the bonds and the purpose for which the bonds will be issued.
AR Code § 26-74-306 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-74-306. Pledge of revenues

 Any county levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues which the county is entitled to receive from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such county 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 §§ 26-74-310 and 26-74-313.
AR Code § 26-74-308 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-74-308. Form of ballot

 “[ ] FOR adoption of a percent ( %) sales and use tax within (Name of county).”   “[ ] AGAINST adoption of a percent ( %) sales and use tax within (Name of county).”
AR Code § 26-74-314 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-74-314. 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 § 26-74-315 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-74-315. Existing county sales taxes

 All county sales taxes adopted under the provisions of this subchapter which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of § 26-74-201 et seq. However, these taxes shall be administered in accordance with § 26-74-201 et seq. and this subchapter.
AR Code § 26-74-316 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 3 - Sales Tax for Capital Improvements|§ 26-74-316. Levy of use tax in counties having sales tax

 In all counties which have, prior to December 1, 1981, adopted a local sales tax under the provisions of this subchapter, there is also levied a local compensation tax, which in all respects shall be administered and enforced in accordance with the provisions of § 26-74-201 et seq. and this subchapter and the ordinance levying the local sales tax.
AR Code § 26-74-401 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 4 - Sales and Use Tax for Counties Without Existing Tax|§ 26-74-401. 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 § 26-74-403 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 4 - Sales and Use Tax for Counties Without Existing Tax|§ 26-74-403. Form of ballot

 “[ ] FOR adoption of a one-half percent (0.5%) sales and use tax within (Name of county).” [ ] AGAINST adoption of a one-half percent (0.5%) sales and use tax within (Name of county).”   Click to view form.
AR Code § 26-74-405 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 4 - Sales and Use Tax for Counties Without Existing Tax|§ 26-74-405. Resubmission of question of levy

 When the question of the levy of a county sales and use tax is submitted to the electors and the proposition is defeated, the question shall not again be submitted to the electors by ordinance of the quorum court of the county at a special or general election for a period of one (1) year from the date the proposition was last voted upon.
AR Code § 26-74-407 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 4 - Sales and Use Tax for Counties Without Existing Tax|§ 26-74-407. Applicability of tax

 A county sales tax levied pursuant to the authority granted in this subchapter or in § 26-74-301 et seq. shall be applicable to sales of items and services sold by a business and shall be administered under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
AR Code § 26-74-410 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 4 - Sales and Use Tax for Counties Without Existing Tax|§ 26-74-410. 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 § 26-74-501 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 5 - Sales Tax on Food and Lodging|§ 26-74-501. Levy of tax

 Any county which does not levy a tax under § 14-20-112, county gross receipts tax on hotels and restaurants, and where there is not located a city which levies a tax under § 26-75-602 or § 26-75-701, by either an ordinance of the county quorum court or through petition pursuant to § 26-74-502(a) may levy a tax in the amount necessary for the payment of bonds issued or indebtedness incurred by the county public facilities board for the purposes prescribed in this subchapter, but in no event to exceed two percent (2%) upon the gross receipts or gross proceeds from either or both of the following:   (1) Gross receipts or gross proceeds from the renting, leasing, or otherwise furnishing of hotel, motel, or short-term condominium rental accommodations for sleeping, meeting, or party room facilities for profit in such city, but such accommodations shall not include the rental or lease of such accommodations for periods of thirty (30) days or more; and  (2) Portions of gross receipts or gross proceeds received by restaurants, cafes, cafeterias, delis, drive-in restaurants, carry-out restaurants, concession stands, convenience stores, grocery store-restaurants, and similar businesses as shall be defined in the levying ordinance, from the sale of prepared food and beverages for on-premises or off-premises consumption, but such tax shall not apply to such gross receipts or gross proceeds of fraternal organizations qualified under 26 U.S.C. § 501(c)(3).
AR Code § 26-74-504 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 5 - Sales Tax on Food and Lodging|§ 26-74-504. Pledge of revenues

 Revenues produced from the tax levied under this subchapter are hereby pledged to the payment of principal of and interest on bonds issued or other indebtedness incurred by the county public facilities board for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of wildlife management areas or public recreational facilities, including funds used to match federal funds or to purchase land for the construction of fishing lakes or wildlife management areas by the Arkansas State Game and Fish Commission.
AR Code § 26-74-505 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 74 - County Sales and Use Taxes|Subchapter 5 - Sales Tax on Food and Lodging|§ 26-74-505. Cessation of tax levy

 Any tax levied under this subchapter shall cease to be collected when the indebtedness has been paid or redeemed. It is recognized that the tax cannot practically be stopped at the exact time the indebtedness is paid or redeemed, so nominal excess may result. Therefore, any surplus shall be transferred to the county general fund.