reglab/statecodes huggingface dataset:
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 80 - SCHOOL DISTRICT TAXES (§§ 26-80-101 — 26-80-406) › Subchapter 4 - AMENDMENT 74 ENABLING ACT OF 2003 (§§ 26-80-401 — 26-80-406) › Section 26-80-405 - Interrelationship between Amendments 59 and 74

(a)
Pursuant to the application of Arkansas Constitution, Amendment 74, to the rollback provisions of Arkansas Constitution, Amendment 59, for millage rates levied by the various school districts within the county, the multiplier that is used to reduce the millage which is determined in item number six (6) of the Base Year Millage Rollback Computation and Certification Form under §
26-26-404(d)
shall not be used in item number seven (7) of the Base Year Millage Rollback Computation and Certification Form under §
26-26-404(d)
to calculate the rollback of the uniform rate of tax.
(b)
Under §
26-26-404(d)
, a multiplier of one (1) shall be applied to the uniform rate of tax, and the calculated multiplier shall apply to all other millage above the uniform rate of tax.
Acts 2003 (2nd Ex. Sess.), No. 105, § 2.
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 80 - SCHOOL DISTRICT TAXES (§§ 26-80-101 — 26-80-406) › Subchapter 4 - AMENDMENT 74 ENABLING ACT OF 2003 (§§ 26-80-401 — 26-80-406) › Section 26-80-406 - Penalties

(a)
(1)
Upon the refusal or failure of any state officer to perform any duty imposed upon him or her under the provisions of this subchapter, §
26-80-101
et seq., and Arkansas Constitution, Amendment 74, the Attorney General shall institute mandamus proceedings in a court of proper jurisdiction to compel the state officer to perform his or her duties.
(2)
Upon the refusal or failure of any county or school district officer to perform any duty imposed upon him or her under the provisions of this subchapter, §
26-80-101
et seq., and Arkansas Constitution, Amendment 74, the prosecuting attorney of the county including the school district shall institute mandamus proceedings in a court of proper jurisdiction to compel the county or school district officer to perform his or her duties.
(b)
Any officer who neglects, fails, or refuses to comply with a writ of mandamus obtained pursuant to subsection (a) of this section, shall be subject to removal from office and liable on his or her official bond for the neglect, failure, or refusal to comply with the writ of mandamus.
Acts 2003 (2nd Ex. Sess.), No. 105, § 2.
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 81 - MULTICOUNTY AIRPORT AND RIVERPORT FINANCING ACT (§§ 26-81-101 — 26-81-110) › Section 26-81-101 - Title

This chapter shall be known as the "Multicounty Airport and Riverport Financing Act".
Acts 1991, No. 738, § 1.
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 81 - MULTICOUNTY AIRPORT AND RIVERPORT FINANCING ACT (§§ 26-81-101 — 26-81-110) › Section 26-81-102 - Applicability to other laws

(a)
This chapter is intended to supplement existing laws and to authorize the levy of the tax authorized hereby without resort to or reliance upon any other law.
(b)
Any county which is authorized to levy a tax under this chapter may levy such tax without regard to whether such county, or any municipality located therein, has in effect a sales and use tax or taxes.
Acts 1991, No. 738, § 9.
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 81 - MULTICOUNTY AIRPORT AND RIVERPORT FINANCING ACT (§§ 26-81-101 — 26-81-110) › Section 26-81-103 - Sales and use tax

Any county in the State of Arkansas may levy a sales and use tax, as described and set forth herein, for the purpose of providing funds for the acquisition, construction, and equipping of properties, real, personal or mixed, tangible or intangible, to constitute all or a part of any airport or riverport owned and operated by such county, and by one (1) or more other counties jointly or by a metropolitan port authority, pursuant to the Metropolitan Port Authority Act of 1961, §
14-185-101
et seq., a regional airport commission, as set forth in the Regional Airport Act, §
14-362-101
et seq., or other instrumentality of such counties and for the other purposes set forth herein (the "project").
Acts 1991, No. 738, § 2.
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 81 - MULTICOUNTY AIRPORT AND RIVERPORT FINANCING ACT (§§ 26-81-101 — 26-81-110) › Section 26-81-104 - Amount of tax - Period of tax

(a)
(1)
Any tax levied pursuant to the authority of this chapter shall be a tax equal to one percent (1%) on the sales price on items of personal property and services sold or to be used in the levying county to the extent of and subject to the exemptions with respect to the gross receipts tax and compensating use tax as set forth in 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., respectively.
(2)
(A)
Any tax levied pursuant to this chapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a:
(i)
Motor vehicle;
(ii)
Aircraft;
(iii)
Watercraft;
(iv)
Modular home;
(v)
Manufactured home; or
(vi)
Mobile home.
(B)
A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a:
(i)
Motor vehicle;
(ii)
Aircraft;
(iii)
Watercraft;
(iv)
Modular home;
(v)
Manufactured home; or
(vi)
Mobile home.
(C)
A vendor collecting, reporting, and remitting the county sales or use taxes shall show county taxes as a separate entry on the tax report form.
(b)
The tax shall be levied by ordinance of the quorum court of the county.
(c)
Any tax levied pursuant to this chapter shall be for a period of not longer than four (4) years.
Acts 1991, No. 738, §§ 3, 4, 8; 1997, No. 1176, § 17; 1999, No. 1137, § 6; 2003, No. 1273, § 71.
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 81 - MULTICOUNTY AIRPORT AND RIVERPORT FINANCING ACT (§§ 26-81-101 — 26-81-110) › Section 26-81-105 - Voter approval by election

(a)
(1)
No ordinance shall be enacted by a quorum court levying a tax under this chapter until a majority of the qualified electors of the county voting on the question shall have approved the levy of the tax at an election called for that purpose and conducted in accordance with the general election laws.
(2)
Any such election shall be called by ordinance of the quorum court of the levying county.
(b)
The ballot title for the election shall include the expiration date for the tax, and any tax levied pursuant to this chapter shall cease upon the expiration date.
(c)
The ballot title for the election shall identify the project, and the ballot shall specify whether the levy of the tax is contingent upon the levy of sales and use tax pursuant to this chapter by any other county or counties.
Acts 1991, No. 738, § 5.
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 81 - MULTICOUNTY AIRPORT AND RIVERPORT FINANCING ACT (§§ 26-81-101 — 26-81-110) › Section 26-81-106 - Election results - Challenge - Effective date

(a)
(1)
Upon certification of the election results, the county judge shall issue a proclamation declaring the results of the election and cause the proclamation to be published one (1) time in a newspaper having general circulation within the county.
(2)
The county judge shall notify the Secretary of the Department of Finance and Administration of the results after publication of the proclamation has occured and ninety (90) days before the effective date of the tax.
(3)
(A)
If no election challenge is timely filed, there shall be levied, effective on the first day of the first month of the calendar quarter after the expiration of the thirty-day challenge period and after a minimum of sixty (60) days' notice by the secretary to sellers, a one-percent tax on the gross receipts from the sale at retail within the county on all items that are subject to the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., and an excise tax on the storage, use, or consumption within the county of tangible personal property and services purchased, leased, or rented from any retailer outside the state for storage, use, or other consumption in the county, at a rate of one percent (1%) of the sale price of the property or services or, in the case of leases or rentals, of the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax.
(B)
The use tax portion of the local sales and use tax shall be collected according to the terms of the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
(b)
(1)
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 within thirty (30) days after the date of publication of the proclamation.
(2)
(A)
In the event of an election challenge, the tax shall be collected as prescribed in subdivision (a)(2) of this section unless enjoined by court order.
(B)
A hearing involving such litigation shall be advanced on the docket of the court and disposed of at the earliest feasible time.
Amended by Act 2019, No. 910,§ 4462, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4461, eff. 7/1/2019.
Acts 1991, No. 738, § 6; 1993, No. 266, § 7; 2003, No. 1273, § 72.
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 81 - MULTICOUNTY AIRPORT AND RIVERPORT FINANCING ACT (§§ 26-81-101 — 26-81-110) › Section 26-81-108 - Distribution of tax levied

(a)
The collection of any tax levied pursuant to this chapter shall be distributed as follows:
(1)
To the county for the acquisition, construction, and equipping of the project, fifty percent (50%) of the tax collections; and
(2)
To the county and to each municipality located in the county, proportionately on the basis of population as reflected in the latest federal census, fifty percent (50%) of the tax collections.
(b)
Funds received by the counties and municipalities pursuant to the provisions of this chapter, other than those required to be applied to a project, as set forth in subsection (a) of this section may be used by the counties and municipalities for any purpose for which the county general funds or the municipal general funds may be used.
(c)
(1)
When any tax adopted by a county pursuant to this chapter is terminated, the Secretary of the Department of Finance and Administration shall retain in the account of that county in the Local Sales and Use Tax Trust Fund for a period of one (1) year an amount equal to five percent (5%) of the final remittance to the county and municipalities therein at the time of termination of the collection of the tax to:
(A)
Cover possible rebates by the county;
(B)
Cover refunds for overpayment of taxes; and
(C)
Redeem dishonored checks and drafts deposited to the credit of the Local Sales and Use Tax Trust Fund.
(2)
After one (1) year has elapsed after the effective date of the abolition of the tax in any county, the secretary shall transfer the balance in that county's account to the county and municipalities in the county and shall close the account.
(d)
The Treasurer of State is authorized to make refunds for overpayment of the tax and to redeem dishonored checks and drafts issued in payment of the tax from the Local Sales and Use Tax Trust Fund.
Amended by Act 2019, No. 910,§ 4464, eff. 7/1/2019.
Acts 1991, No. 738, §§ 7, 10.
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 81 - MULTICOUNTY AIRPORT AND RIVERPORT FINANCING ACT (§§ 26-81-101 — 26-81-110) › Section 26-81-109 - Rules

The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this chapter to implement the administration, collection, enforcement, and operation of the taxes authorized in this chapter.
Amended by Act 2019, No. 315,§ 3075, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4465, eff. 7/1/2019.
Acts 1991, No. 738, § 10.
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 81 - MULTICOUNTY AIRPORT AND RIVERPORT FINANCING ACT (§§ 26-81-101 — 26-81-110) › Section 26-81-110 - Combined tax reports

(a)
(1)
Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report.
(2)
(A)
The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code.
(B)
The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.
(3)
This subsection only applies to a tax collected by the Secretary of the Department of Finance and Administration.
(4)
This subsection does not apply to tax collected pursuant to §
26-75-502
et seq., which shall continue to be reported separately.
(b)
(1)
Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report.
(2)
The combined county sales tax is equal to the sum of all sales taxes levied by a county under this subchapter or any other provision of the Arkansas Code.
(3)
The combined county use tax is equal to the sum of all use taxes levied by a county under this subchapter or any other provision of the Arkansas Code.
(4)
This subsection only applies to a tax collected by the secretary.
Amended by Act 2019, No. 910,§ 4466, eff. 7/1/2019.
Acts 1997, No. 1176, § 19; 1999, No. 1137, § 7; 2003, No. 1273, § 75.
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 26-82-101 - Title

This chapter shall be known as the "Local Sales and Use Tax Economic Development Project Funding Act".
Acts 2011, No. 828, § 1.
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 26-82-103 - Authority to levy tax

(a)
(1)
The governing body of a city or county may adopt an ordinance levying a local sales and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), one percent (1%), or any combination of these amounts to pay project costs of an economic development project located within the levying entity or near the levying entity if still located within the state.
(2)
(A)
The ordinance may levy multiple local sales and use taxes.
(B)
However, there shall not be in effect at any one (1) time local sales and use taxes levied under this chapter at an aggregate rate greater than one percent (1%).
(b)
A certified copy of the ordinance authorizing the levy of a local sales and use tax shall be provided to the Secretary of the Department of Finance and Administration as soon as practicable after the adoption of the ordinance.
(c)
The local entity shall:
(1)
Determine the maximum amount of revenue to be generated by each local sales and use tax levied under this chapter; and
(2)
State in the levying ordinance the maximum amount of revenue to be generated by each local sales and use tax levied under this chapter.
(d)
(1)
The local sales and use tax levied under this chapter shall expire when the maximum amount of revenue determined under subdivision (c)(1) of this section has been collected as determined under this subsection.
(2)
(A)
Except as otherwise provided in §
26-82-106
, to provide for the accomplishment of the administrative duties of the secretary, the local sales and use tax shall terminate on the first day of the calendar quarter after the expiration of ninety (90) days from the date there is filed with the secretary a written statement signed by the chief executive officer of the city or county levying the local sales and use tax and identifying the local sales and use tax to be terminated.
(B)
In the statement described in subdivision (d)(2)(A) of this section, the city or county levying the local sales and use tax shall certify that it has received the maximum amount of revenue stated in the levying ordinance.
(3)
The chief executive officer of the city or county shall file the certification required under this subsection not later than thirty (30) days after the receipt of the maximum amount of revenue stated in the levying ordinance.
(4)
Upon the termination of a local sales and use tax under this subsection, any surplus tax collections that may have accumulated from the local sales and use tax shall be transferred to the general fund of the city or county.
Amended by Act 2019, No. 910,§ 4468, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4467, eff. 7/1/2019.
Acts 2011, No. 828, § 1.
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 26-82-107 - Notice of adoption or abolition of tax

No later than ten (10) days following each of the events stated in the ordinance with reference to the procedure for the adoption or abolition of the local sales and use tax and the effective dates of the action under this chapter, the clerk of the levying entity shall notify the Secretary of the Department of Finance and Administration of the event.
Amended by Act 2019, No. 910,§ 4474, eff. 7/1/2019.
Acts 2011, No. 828, § 1.
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 26-82-108 - Collection of tax

(a)
(1)
(A)
In each levying entity in which a local sales and use tax has been levied under this chapter, each seller shall add the tax imposed by the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq., and the tax imposed under this chapter to the sale price of the product or service, and when added, the combined tax shall:
(i)
Constitute a part of the price;
(ii)
Be a debt of the purchaser to the seller until paid; and
(iii)
Be recoverable at law in the same manner as the purchase price.
(B)
When the sale price in the levying entity involves a fraction of a dollar, the two (2) combined taxes shall be added to the sale price.
(C)
A seller is entitled to the same discount with respect to tax remitted under this chapter as is authorized for the collection and remission of gross receipts taxes to the state under §
26-52-503
.
(2)
If the General Assembly or the electors of the state increase or decrease the rate of the state gross receipts tax, the combined rate of the state gross receipts tax and the sales and use tax by the levying entity shall be the sum of the two (2) rates.
(b)
The local sales and use tax levied under this chapter on new and used motor vehicles shall be collected by the Secretary of the Department of Finance and Administration directly from the purchaser under §
26-52-510
.
Amended by Act 2019, No. 910,§ 4475, eff. 7/1/2019.
Acts 2011, No. 828, § 1.
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 26-82-109 - Administration of tax

(a)
On and after the effective date of a local sales and use tax imposed under this chapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the local sales and use tax.
(b)
In addition to the state gross receipts tax and compensating tax, the secretary shall collect the additional tax under this chapter on the receipts from the sale at retail or on the sale price or lease or rental price on the storage, use, distribution, or other consumption of all taxable items and services subject to 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.
(c)
(1)
The local sales and use tax imposed under this chapter and the tax imposed under the gross receipts tax and compensating tax shall be collected together and reported upon the forms and under the administrative rules that are prescribed by the secretary and that are not inconsistent with this chapter.
(2)
Each vendor who is liable for one (1) or more sales or use taxes levied under this chapter, 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., shall report a combined city and county sales tax and a combined city and county use tax on his or her sales and use tax report.
(3)
The combined city sales tax or county sales tax is equal to the sum of all sales taxes levied by a city or county under this chapter and the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq.
(4)
The combined city or county use tax is equal to the sum of all use taxes levied by a city or county under this chapter and the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
(5)
This subsection applies only to a tax collected by the secretary.
(d)
On and after the effective date of an ordinance to abolish a local sales and use tax in any levying entity, the secretary shall comply with the ordinance under this chapter.
Amended by Act 2019, No. 910,§ 4479, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4478, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4477, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4476, eff. 7/1/2019.
Amended by Act 2013, No. 1135,§ 18, eff. 8/16/2013.
Acts 2011, No. 828, § 1.
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 26-82-110 - Applicability of tax

(a)
A local sales and use tax levied under this chapter applies 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.
(b)
When a direct pay permit holder purchases tangible personal property or taxable services either from an Arkansas vendor or an out-of-state vendor for use, storage, consumption, or distribution in Arkansas, the permit holder shall accrue and remit the local sales and use tax, if any, under the sourcing rules in §§
26-52-521
and
26-52-522
.
Acts 2011, No. 828, § 1.
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 26-82-111 - Disposition of funds

(a)
(1)
(A)
The Treasurer of State shall transmit to the treasurer or financial officer of each levying entity the levying entity's share of local sales and use taxes collected under this chapter.
(B)
Transmittals required under this chapter shall be made at least monthly in each state fiscal year.
(C)
Funds transmitted under this chapter may be used by the levying entity for any purpose authorized under this chapter.
(2)
Before transmitting the funds, the Treasurer of State shall deduct three percent (3%) of the sum collected from each levying entity during the period as a charge by the state for its services specified in this chapter, and the amount deducted shall be deposited by the Treasurer of State to the credit of the account of the Constitutional Officers Fund and the State Central Services Fund.
(b)
(1)
(A)
The Treasurer of State may retain in the suspense account of any levying entity a portion of the levying entity's share of the local sales and use tax collected under this chapter.
(B)
A balance retained in the suspense account shall not exceed five percent (5%) of the amount remitted to the levying entity.
(2)
The Treasurer of State may make refunds from the suspense account of any levying entity:
(A)
For overpayments made to the account after the refunds have been approved by the Secretary of the Department of Finance and Administration; and
(B)
To redeem dishonored checks and drafts deposited to the credit of the suspense account of the levying entity.
(c)
(1)
When any city or county adopts a local sales and use tax and then abolishes the tax, the Treasurer of State shall retain in the suspense account of the levying entity for a period of one (1) year five percent (5%) of the final remittance to the levying entity at the time of termination of collection of the tax within the levying entity to cover possible refunds for overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of the account.
(2)
(A)
After one (1) year has elapsed after the effective date of abolishment of the local sales and use tax, the Treasurer of State shall:
(i)
Remit the balance of the account to the levying entity; and
(ii)
Close the account.
(B)
A refund shall not be allowed after the one-year period under subdivision (c)(2)(A) of this section has lapsed and the account is closed.
Amended by Act 2019, No. 910,§ 4480, eff. 7/1/2019.
Acts 2011, No. 828, § 1.
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 26-82-112 - Enforcement and penalties

(a)
The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing a local sales and use tax imposed under this chapter shall be the same as for the state gross receipts tax and compensating tax unless otherwise provided in this chapter.
(b)
(1)
When property is seized by the secretary under any statute authorizing seizure of property of a taxpayer who is delinquent in payment of the taxes imposed by the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., or the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq., and when the taxpayer is also delinquent in payment of any local sales and use tax imposed under this chapter, the secretary shall sell sufficient property to pay the delinquent local sales and use taxes and penalties due to any levying entity under this chapter in addition to the amount required to pay any taxes due to the state under the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., or the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
(2)
The proceeds of a sale under subdivision (b)(1) of this section shall be applied first to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the levying entity.
Amended by Act 2019, No. 910,§ 4482, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4481, eff. 7/1/2019.
Amended by Act 2013, No. 1135,§ 19, eff. 8/16/2013.
Acts 2011, No. 828, § 1.
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 26-82-113 - Trust funds - Administration

(a)
(1)
(A)
Money reported as local sales and use taxes that was collected in local taxing jurisdictions that is not immediately identifiable and money collected in local jurisdictions that do not have a local sales and use tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes.
(B)
When a local tax jurisdiction is identified for money that has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund.
(C)
If the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues.
(2)
(A)
(i)
Money reported as local sales and use taxes that was collected by an out-of-state vendor and that is not identifiable shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes.
(ii)
Any funds deposited under subdivision (a)(2)(A)(i) of this section shall not be included for computation of transfer to general revenue in subdivision (a)(1) of this section.
(B)
The Treasurer of State shall distribute unidentified local sales and use taxes collected by out-of-state vendors to the county treasurers and city treasurers as determined by their proportionate share of distribution from the Local Sales and Use Tax Trust Fund on a monthly basis.
(b)
(1)
The Treasurer of State shall review the flow of moneys through the Local Sales and Use Tax Trust Fund in the State Treasury for the purpose of estimating the amount of the moneys that may be surplus to the immediate requirements of the Local Sales and Use Tax Trust Fund.
(2)
(A)
After making an estimate under subdivision (b)(1) of this section, the Treasurer of State shall invest the estimated surplus amount in certificates of deposit issued by any financial institution located in the state.
(B)
All interest income derived from the certificates of deposit shall be credited as trust fund income to the Local Sales and Use Tax Trust Fund.
(3)
The Treasurer of State shall transmit monthly to the county treasurers and city treasurers their proportionate share of the interest derived from the investment of the Local Sales and Use Tax Trust Fund under this subsection.
Amended by Act 2013, No. 1135,§ 20, eff. 8/16/2013.
Acts 2011, No. 828, § 1.
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 26-82-114 - Effect of change in city boundaries

If a city in which a local sales and use tax has been imposed under this chapter changes or alters its boundaries, a tax imposed under this chapter shall be effective in the added territory or abolished in the detached territory on the first day of the first calendar month following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective.
Acts 2011, No. 828, § 1.
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 26-82-115 - Maximum tax limitation

(a)
A sales and use tax levied under this chapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of:
(1)
Motor vehicles;
(2)
Aircraft;
(3)
Watercraft;
(4)
Modular homes;
(5)
Manufactured homes; or
(6)
Mobile homes.
(b)
(1)
(A)
For a taxpayer not subject to the levy of a use tax on taxable services or tangible personal property brought into the state for storage until the tangible personal property is subsequently initially used in the state, the use tax portion of the local sales and use tax authorized under this chapter shall be computed on each purchase of the tangible personal property by the taxpayer as if all the tangible personal property was subject upon purchase to the use tax portion of the local sales and use tax.
(B)
However, the use tax portion of the local sales and use tax authorized under this chapter shall be computed only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of:
(i)
Motor vehicles;
(ii)
Aircraft;
(iii)
Watercraft;
(iv)
Modular homes;
(v)
Manufactured homes; or
(vi)
Mobile homes.
(2)
The use tax portion of the local sales and use tax computed under subdivision (b)(1) of this section shall be aggregated on a monthly basis, and the aggregate monthly amount shall be divided by the sum of the total purchases of the tangible personal property on which the use tax portion of the local sales and use tax is computed, and the quotient shall be multiplied by the amount of the taxpayer's tangible personal property subsequently initially used and subject to levy of the use tax portion of the local sales and use tax within the city or county during the month for which the monthly aggregate tax figure was computed, and the product shall be the amount of the use tax portion of the local sales and use tax liability for the taxpayer for the month computed.
Amended by Act 2013, No. 1135,§ 22, eff. 8/16/2013.
Amended by Act 2013, No. 1135,§ 21, eff. 8/16/2013.
Acts 2011, No. 828, § 1.
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 26-82-116 - Reporting

Vendors collecting, reporting, and remitting a local sales and use tax levied under this chapter shall collect, report, and pay the local sales and use tax in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other local sales and use taxes.
Amended by Act 2013, No. 1135,§ 23, eff. 8/16/2013.
Acts 2011, No. 828, § 1.
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 26-82-117 - Capital improvement bonds

(a)
All or a specific portion of the local sales and use tax under this chapter may be pledged to bonds issued under §§
14-164-301
-
14-164-340
.
(b)
If pledged under the Local Government Bond Act of 1985, §
14-164-301
et seq., §§
14-164-337
and
14-164-339
apply to the disposition of the revenues from local sales and use tax so pledged.
(c)
The local sales and use tax may not be repealed, abolished, or reduced while any bonds secured by a pledge of the local sales and use tax are outstanding.
Acts 2011, No. 828, § 1.
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 26-82-118 - No effect on existing taxes

The imposition of a local sales and use tax under this chapter does not affect any existing local sales and use taxes levied by a city or county for economic development purposes.
Acts 2011, No. 828, § 1.
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 26-82-119 - Rules

The Secretary of the Department of Finance and Administration may promulgate reasonable rules to implement the enforcement, administration, and collection of a local sales and use tax authorized in this chapter.
Amended by Act 2019, No. 910,§ 4483, eff. 7/1/2019.
Amended by Act 2013, No. 1135,§ 24, eff. 8/16/2013.
Acts 2011, No. 828, § 1.
Arkansas Code of 1987 (2023) › Title 27 - TRANSPORTATION (§§ 27-1-101 — 27-117-105) › Subtitle 1 - GENERAL PROVISIONS (§§ 27-1-101 — 27-3-107) › Chapter 1 - HIGHWAY AND TRANSPORTATION ACT OF 1977 (§§ 27-1-101 — 27-1-107) › Section 27-1-101 - Title

This chapter shall be known and may be cited as the "Highway and Transportation Act of 1977".
Acts 1977, No. 192, § 1, A.S.A. 1947, § 76-2801.
Arkansas Code of 1987 (2023) › Title 27 - TRANSPORTATION (§§ 27-1-101 — 27-117-105) › Subtitle 1 - GENERAL PROVISIONS (§§ 27-1-101 — 27-3-107) › Chapter 1 - HIGHWAY AND TRANSPORTATION ACT OF 1977 (§§ 27-1-101 — 27-1-107) › Section 27-1-102 - Legislative intent

(a)
It is the declared transportation policy of the General Assembly of the State of Arkansas to enhance the social and economic well-being of the citizenry of this state by requiring coordination of public and private transportation activities and the effective implementation of a safe and efficient total transportation system.
(b)
(1)
The purpose of this chapter is to effectuate the transportation policy set out in subsection (a) of this section by preparing and coordinating a comprehensive, balanced, multimodel transportation plan for the state, including, but not limited to, airways, highways, railways, waterways, bicycling, mass transit, and other transportation facilities and services, whether publicly or privately owned, developed, operated, or maintained.
(2)
To this end, the Arkansas Department of Transportation is directed to establish and maintain coordination with all agencies of the state having transportation responsibility; local, city, and county governments; regional planning and transportation districts, commissions, and authorities; and private transportation agencies.
(3)
The General Assembly further directs that each agency, authority, board, commission, department, and institution of the state and its political subdivisions regularly or intermittently involved in any effort concerning public transportation planning and operation in the state shall inform the Arkansas Department of Transportation of its transportation plans for the future.
(4)
It is further directed that all transportation proposals by any public agency, authority, board, commission, department, or institution of the state and its political subdivisions involving any form of public transportation service to be operated on state highways shall be reviewed by the State Highway Commission as to its economy, effectiveness, efficiency, and equity in the overall transportation function of the state, its reciprocal relationships, and its coordination in the total transportation planning process for the state.
Amended by Act 2017, No. 707,§ 306, eff. 8/1/2017.
Acts 1977, No. 192, §§ 2, 3; A.S.A. 1947, §§ 76-2802, 76-2803; Acts 1995, No. 1296, § 90.
Arkansas Code of 1987 (2023) › Title 27 - TRANSPORTATION (§§ 27-1-101 — 27-117-105) › Subtitle 1 - GENERAL PROVISIONS (§§ 27-1-101 — 27-3-107) › Chapter 1 - HIGHWAY AND TRANSPORTATION ACT OF 1977 (§§ 27-1-101 — 27-1-107) › Section 27-1-103 - Definition

As used in this chapter, "service" or "services" means either or both freight and passenger transport, whether by air, land, or water.
Amended by Act 2017, No. 707,§ 307, eff. 8/1/2017.
Acts 1977, No. 192, §§ 4, 5; A.S.A. 1947, §§ 76-2804, 76-2805.
Arkansas Code of 1987 (2023) › Title 27 - TRANSPORTATION (§§ 27-1-101 — 27-117-105) › Subtitle 1 - GENERAL PROVISIONS (§§ 27-1-101 — 27-3-107) › Chapter 1 - HIGHWAY AND TRANSPORTATION ACT OF 1977 (§§ 27-1-101 — 27-1-107) › Section 27-1-104 - Powers of certain entities unabrogated - Coordination expected

(a)
In coordinating the statewide transportation planning, the existing authority and responsibilities of local governing bodies, the Arkansas Public Service Commission, and the Arkansas Transportation Commission [abolished], as provided in §
23-2-201
et seq., shall not be abridged or abrogated.
(b)
(1)
In the area of marine and aviation facilities and services, it is the intent of this chapter that the various state and local airport commissions and the Arkansas Waterways Commission's authority, powers, and responsibilities shall remain intact.
(2)
However, the various state and local airport commissions and the Arkansas Waterways Commission shall inform the Arkansas Department of Transportation of their plans in order that total transportation planning can be achieved and made available for incorporation in a comprehensive growth plan for the state.
Amended by Act 2017, No. 707,§ 308, eff. 8/1/2017.
Acts 1977, No. 192, § 7; A.S.A. 1947, § 76-2806.
Arkansas Code of 1987 (2023) › Title 27 - TRANSPORTATION (§§ 27-1-101 — 27-117-105) › Subtitle 1 - GENERAL PROVISIONS (§§ 27-1-101 — 27-3-107) › Chapter 1 - HIGHWAY AND TRANSPORTATION ACT OF 1977 (§§ 27-1-101 — 27-1-107) › Section 27-1-105 - Rail service - Powers and duties

(a)
The Arkansas Department of Transportation is authorized to exercise those powers necessary for the state to qualify for rail service preservation subsidies or other transportation assistance under the provisions of any federal act. The department shall:
(1)
Establish a state plan for rail transportation and local rail services;
(2)
Administer and coordinate the state plan;
(3)
Provide in the plan for the distribution of federal rail service preservation subsidies or other federal assistance; and
(4)
Provide satisfactory assurance on behalf of the state that such fiscal control and fund accounting procedures will be adopted by the state as may be necessary to assure proper disbursement of an account for federal funds paid to the state.
(b)
The department is authorized to provide financial assistance, within the limits of the funds appropriated for this purpose, for the preservation of operations and maintenance of any railroad within the state, as provided for in relevant federal legislation.
(c)
The department may cooperate with other states in connection with the preservation of any rail services within this state. In carrying out the authority conferred by this section, the department may enter into general contractual arrangements with other states.
(d)
The department may contract with any domestic or foreign person, firm, corporation, agency, or government to provide, maintain, or improve rail transportation service within this state.
Amended by Act 2017, No. 707,§ 309, eff. 8/1/2017.
Acts 1977, No. 192, § 8; A.S.A. 1947, § 76-2807.
Arkansas Code of 1987 (2023) › Title 27 - TRANSPORTATION (§§ 27-1-101 — 27-117-105) › Subtitle 1 - GENERAL PROVISIONS (§§ 27-1-101 — 27-3-107) › Chapter 1 - HIGHWAY AND TRANSPORTATION ACT OF 1977 (§§ 27-1-101 — 27-1-107) › Section 27-1-106 - Mass transit - Findings - Powers and duties

(a)
The General Assembly finds that:
(1)
Transportation is a critical problem for the elderly, individuals with disabilities, and others without access to the use of a private automobile;
(2)
Public transportation in the rural and small urban areas in Arkansas is lacking;
(3)
Public transportation in many instances is no longer a profitable undertaking for private enterprise acting alone;
(4)
Public subsidy of public transportation, whether privately or publicly operated, is often necessary to provide needed transportation services;
(5)
The variety of federal, state, and local activities in providing public transportation services requires coordination for optimal utilization of and maximum benefit from public resources;
(6)
Communities require technical assistance in addressing their public transportation needs; and
(7)
It is in the best interest of the people of Arkansas to develop programs providing solutions for the above concerns.
(b)
To this end, the Arkansas Department of Transportation shall:
(1)
Coordinate research into the problems of mass transit and reasonable solutions; and
(2)
Realize the economies of organized coordinated transport service in order to eliminate the substantial waste in uncoordinated and often duplicated efforts which are particularly troublesome in view of the limited fiscal resources of the smaller urbanized areas and urban places peculiar to the Arkansas demographic situation.
(c)
The department is authorized to exercise those powers necessary for the state to qualify for urban mass transportation administration funds and any other public transit funds or other transportation assistance pursuant to the provisions of any federal or state act.
(d)
The department is authorized to provide financial assistance within the limits of the funds appropriated for this purpose for capital or operating assistance to urban mass transportation systems within the state as provided for in relevant federal or state legislation.
(e)
The department may cooperate with other states in connection with the improving, initiating, maintaining, planning, or preserving of any public transit program within this state. In carrying out the authority conferred by this subsection, the department may enter into general contractual arrangements with other states.
(f)
The department may contract with any domestic or foreign person, firm, corporation, agency, or government to improve, initiate, maintain, plan, or preserve any public transit service within this state.
Amended by Act 2017, No. 707,§ 310, eff. 8/1/2017.
Acts 1977, No. 192, § 9; A.S.A. 1947, § 76-2808; Acts 1997, No. 208, § 29.
Arkansas Code of 1987 (2023) › Title 27 - TRANSPORTATION (§§ 27-1-101 — 27-117-105) › Subtitle 1 - GENERAL PROVISIONS (§§ 27-1-101 — 27-3-107) › Chapter 1 - HIGHWAY AND TRANSPORTATION ACT OF 1977 (§§ 27-1-101 — 27-1-107) › Section 27-1-107 - Rules - Reorganization

The Arkansas Department of Transportation shall adopt and promulgate reasonable rules and reorganize as necessary to carry out the responsibilities delegated to it under this chapter.
Amended by Act 2019, No. 315,§ 3076, eff. 7/24/2019.
Amended by Act 2017, No. 707,§ 311, eff. 8/1/2017.
Acts 1977, No. 192, § 10; A.S.A. 1947, § 76-2809.
Arkansas Code of 1987 (2023) › Title 27 - TRANSPORTATION (§§ 27-1-101 — 27-117-105) › Subtitle 1 - GENERAL PROVISIONS (§§ 27-1-101 — 27-3-107) › Chapter 2 - HAZARDOUS MATERIALS TRANSPORTATION ACT OF 1977 (§§ 27-2-101 — 27-2-108) › Section 27-2-101 - Title

This chapter shall be known as and may be cited as the "Hazardous Materials Transportation Act of 1977".
Acts 1977, No. 421, § 1; A.S.A. 1947, § 76-2901.