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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-201 — 26-74-223) › Section 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;
(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;
(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
.
Amended by Act 2019, No. 910,§ 4366, eff. 7/1/2019.
Acts 1981 (1st Ex. Sess.), No. 26, § 21, as added by Acts 1983, No. 723, § 1; A.S.A. 1947, § 17-2039; Acts 1995, No. 565, § 15; 2005, No. 2275, § 2; 2007, No. 1045, § 4.