Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 82 - LOCAL SALES AND USE TAX ECONOMIC DEVELOPMENT PROJECT FUNDING ACT (§§ 26-82-101 — 26-82-119) › Section 26-82-104 - Election

(a)
(1)
Within thirty (30) days following the adoption of an ordinance levying a local sales and use tax under this chapter, the levying entity by ordinance shall provide for the calling of a special election on the question of whether to levy the local sales and use tax under §§
7-11-201
-
7-11-205
.
(2)
The date for the special election may be the same as the date for the next regular municipal election or county election.
(3)
The governing body of the levying entity shall:
(A)
Notify the county board of election commissioners that the question has been referred to the vote of the people; and
(B)
Submit a copy of the ballot title to the county board of election commissioners.
(4)
The election shall be conducted in the manner provided by law for all other municipal and county elections unless otherwise provided in this chapter.
(b)
(1)
Except as otherwise provided in this subsection, the ballot title to be used at the election shall be in substantially the following form:
"[ ] FOR adoption of a ............... percent (...............%) local sales and use tax within ............... (name of local entity) for economic development projects not to exceed $............... (maximum amount of revenue to be generated) to be terminated on the first day of the calendar quarter following the expiration of ninety (90) days after ............... (name of local entity) certifies it has received $............... (maximum amount of revenue to be generated)."
"[ ] AGAINST adoption of a ............... percent (...............%) local sales and use tax within ............... (name of local entity) for economic development projects not to exceed $............... (maximum amount of revenue to be generated) to be terminated on the first day of the calendar quarter following the expiration of ninety (90) days after ............... (name of local entity) certifies it has received $............... (maximum amount of revenue to be generated)."
(2)
(A)
The ordinance levying the local sales and use tax may contain an expiration date.
(B)
If the ordinance contains an expiration date under subdivision (b)(2)(A) of this section, the ballot title shall include the expiration date for the levy of the tax.
(C)
If the ordinance is adopted in the form described in this subsection, the local sales and use tax shall cease to be levied on the date stated on the ballot.
(D)
The expiration date shall be the last day of a calendar quarter.
(E)
An expiration date included under this subsection does not extend the effective period of the local sales and use tax beyond the expiration date provided under §
26-82-103
.
(3)
(A)
(i)
Except as provided in §
26-82-103
, the governing body of the levying entity may refer to the voters a change in the expiration date for the local sales and use tax approved by the voters to extend the levy of the local sales and use tax beyond the expiration date previously approved.
(ii)
The proposed expiration date shall be the last day of a calendar quarter.
(B)
If the governing body of the levying entity refers to the voters a change in the expiration date for an existing local sales and use tax levied under this chapter, the governing body shall:
(i)
Notify the county board of election commissioners that the measure has been referred to the voters; and
(ii)
Submit a copy of the ballot title to the county board of election commissioners.
(C)
(i)
An election to change the expiration date for a local sales and use tax levied under this chapter shall be conducted in the manner provided by law for all other municipal and county elections.
(ii)
The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under §
26-82-105
.
(D)
(i)
To extend the local sales and use tax levied under this chapter to a new expiration date, the levying entity shall notify the Secretary of the Department of Finance and Administration of the new expiration date approved by the voters:
(a)
After publication of the proclamation has occurred; and
(b)
At least ninety (90) days before the current expiration date of the local sales and use tax.
(ii)
The local sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date.
(E)
(i)
If the voters do not approve a change in the expiration date for the local sales and use tax levied under this chapter, the local sales and use tax shall continue to be collected until the expiration date previously approved by the voters.
(ii)
However, the expiration date shall not be extended beyond the expiration date provided under §
26-82-103
.
(F)
An election to change the expiration date for a local sales and use tax levied under this chapter is not an election on the levy of the sales and use tax.
Amended by Act 2019, No. 910,§ 4469, eff. 7/1/2019.
Acts 2011, No. 828, § 1.