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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 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.
Acts 1981, No. 991, § 17, as added by Acts 1983, No. 725, § 7; A.S.A. 1947, § 17-2020.5.
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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 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
.
Acts 1981, No. 991, § 15, as added by Acts 1983, No. 725, § 5; A.S.A. 1947, § 17-2020.3.
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 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 26-74-307 - Call for tax election

(a)
(1)
A county quorum court may call an election for the levy of a countywide sales tax in an amount of:
(A)
One-eighth of one percent (0.125%);
(B)
One-fourth of one percent (0.25%);
(C)
One-half of one percent (0.5%);
(D)
Three-fourths of one percent (0.75%);
(E)
One percent (1%); or
(F)
Any combination of these amounts.
(2)
The election shall be held on the next special election date under §
7-11-205
.
(3)
Each tax shall be adopted by ordinance and with approval of the voters of the county in accordance with this subchapter.
(b)
The quorum court shall notify its county board of election commissioners that the measure has been referred to the vote of the people and shall submit a copy of the ballot title to its county board of election commissioners.
Amended by Act 2021, No. 610,§ 30, eff. 1/1/2022.
Acts 1981, No. 991, §§ 1, 2; A.S.A. 1947, §§ 17-2010, 17-2011; Acts 1991, No. 765, § 10; 2001, No. 1560, § 6.
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 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 26-74-309 - Conduct of election and results - Challenges

(a)
The election shall be conducted in the manner provided by law for all other county elections unless otherwise specified in this subchapter.
(b)
When the election results have been certified, the county court shall immediately 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.
(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 within thirty (30) days after the date of publication of the proclamation.
(d)
(1)
The county court shall notify the Secretary of the Department of Finance and Administration of the countywide tax after publication of the proclamation has occured and ninety (90) days before the effective date of the tax.
(2)
(A)
Except as provided in subdivision (d)(2)(B) of this section, if an election challenge is not timely filed, the countywide tax shall be levied, 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 thirty-day challenge period, on the gross receipts from the sale at retail within the county of all items and services that are 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.
(B)
The effective date of the levy of the countywide tax may be delayed under §
26-74-308(d)
.
(e)
(1)
In the event of an election challenge, the tax shall be collected as prescribed in subsection (d) of this section unless enjoined by a court order.
(2)
A hearing involving this litigation shall be advanced on the docket of the court and disposed of at the earliest practicable time.
Amended by Act 2019, No. 910,§ 4383, eff. 7/1/2019.
Acts 1981, No. 991, §§ 4-6; A.S.A. 1947, §§ 17-2013 -- 17-2015; Acts 1991, No. 765, § 12; 1993, No. 266, § 2; 1995, No. 565, § 4; 2003, No. 1273, § 39; 2009, No. 298, § 4.
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 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 26-74-310 - Abolition of tax

(a)
In any county in which a local sales tax has been levied pursuant to this subchapter, and all or any portion pledged to secure lease rentals or the payment of bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be abolished so long as any of the lease is effective or such bonds are outstanding.
(b)
(1)
The county may abolish all or that portion of the sales tax that is not pledged to lease rentals or outstanding bonds after, and only after, an election called in the same manner as provided in §
26-74-307
or by a petition of the qualified voters of the county.
(2)
As to such a petition of the qualified voters, the provisions of Arkansas Constitution, Amendment 7 shall govern.
(3)
The ballot title for use in any such election shall be the same as indicated in §
26-74-308
, except that the word "ABOLITION" shall be substituted for the word "ADOPTION" as it appears in the ballot title set forth in that section.
(4)
The effective date of any affirmative vote to abolish such tax shall correspond to the dates indicated in §
26-74-309
for the initial effective date of such tax.
Acts 1981, No. 991, § 7; 1983, No. 278, § 2; 1983, No. 725, § 2; A.S.A. 1947, § 17-2016.
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 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 26-74-311 - Notification of results

(a)
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, the county court shall notify the Secretary of the Department of Finance and Administration of the results.
(b)
A rate change will become effective only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers.
(c)
A rate change on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog will be applicable beginning on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers.
(d)
For sales and use tax purposes only, a local boundary change will become effective only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to the sellers.
Amended by Act 2019, No. 910,§ 4384, eff. 7/1/2019.
Acts 1981, No. 991, § 8; A.S.A. 1947, § 17-2017; Acts 2003, No. 383, § 4; 2003, No. 1273, § 40.
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 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 26-74-312 - Administration, collection, etc., of tax

(a)
On and after the effective date of any tax imposed under the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax.
(b)
In addition to the state gross receipts tax, the secretary shall collect an additional tax under the authority of this subchapter on the gross receipts from the sale of all items and services that are 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 tax imposed under this subchapter and the tax imposed under the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., shall be collected together and reported upon such forms and under such administrative rules as may be prescribed by the secretary not inconsistent with the provisions of this subchapter.
(2)
(A)
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.
(B)
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.
(C)
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.
(d)
On and after the effective date of any proposition to abolish a tax levied pursuant to this subchapter, the secretary shall comply with the proposition as provided in this subchapter.
Amended by Act 2019, No. 315,§ 3062, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4385, eff. 7/1/2019.
Acts 1981, No. 991, § 9; A.S.A. 1947, § 17-2018; Acts 1997, No. 1176, § 6; 2003, No. 1273, § 41.
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 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 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.
Amended by Act 2019, No. 315,§ 3063, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4389, eff. 7/1/2019.
Acts 1981, No. 991, § 11; A.S.A. 1947, § 17-2020.
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 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 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.
Acts 1981 (1st Ex. Sess.), No. 26, § 16; A.S.A. 1947, § 17-2036.
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 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 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.
Acts 1981 (1st Ex. Sess.), No. 26, § 17; A.S.A. 1947, § 17-2037.
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 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 26-74-317 - Administration of Local Sales and Use Tax Trust Fund

(a)
(1)
There is created a trust fund for the remittance of local sales and use taxes which shall be known as the "Local Sales and Use Tax Trust Fund".
(2)
(A)
There is also created a trust fund which shall be known as the "Identification Pending Trust Fund for Local Sales and Use Taxes".
(B)
(i)
Money reported as local sales and use taxes which was collected in local taxing jurisdictions which are not immediately identifiable and money collected in local jurisdictions which have no tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes.
(ii)
When a local tax jurisdiction is identified for money which 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.
(iii)
When 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.
(C)
(i)
Money reported as local sales and use taxes, which was collected by an out-of-state vendor and which is not identifiable, shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. Any such funds so deposited shall not be included for computation of transfer to general revenue in subdivision (a)(2)(B) of this section.
(ii)
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, as the administrator of the Local Sales and Use Tax Trust Fund 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 as may be surplus to the immediate requirements of the Local Sales and Use Tax Trust Fund.
(2)
After making the estimate, the administrator shall invest the estimated surplus amount in certificates of deposit issued by any financial institution located in the State of Arkansas. 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 monthly transmit to the county treasurers and city treasurers their proportionate share of the interest derived from investment of the Local Sales and Use Tax Fund.
Acts 1981 (1st Ex. Sess.), No. 26, § 18; 1983, No. 513, § 1; 1985, No. 1028, § 1; A.S.A. 1947, §§ 17-2038, 17-2046; Acts 1991, No. 621, § 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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 26-74-318 - Levy of sales tax only

(a)
In any county having previously adopted a one percent (1%) countywide sales tax pursuant to this subchapter or §
26-74-201
et seq., which has not adopted a one percent (1%) countywide compensating use tax, the one percent (1%) countywide sales tax is levied and recognized to be in full force and effect as of the date of its adoption and previous levy by the county.
(b)
The collection and distribution of funds collected pursuant to this section shall be pursuant to this subchapter or §
26-74-201
et seq., and the procedures thereunder.
Acts 1987, No. 826, §§ 1, 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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 26-74-319 - Levy of compensating use tax

(a)
In all counties which adopt a local sales tax under the provisions of this subchapter or §
26-74-201
et seq., or which prior to September 4, 1987, have adopted a local sales tax under the provisions of this subchapter or §
26-74-201
et seq., there is also levied a local compensating use tax. The rate of use tax levied by this section shall be the same as that of the sales tax in the county.
(b)
No additional tax shall be levied by this section when a use tax is otherwise levied under the provisions of §§
26-74-201
-
26-74-219
,
26-74-221
,
26-74-315
-
26-74-317
,
26-75-223
, and
26-75-318
.
(c)
Any tax levied under the provisions of this section shall be levied, collected, and administered in accordance with the provisions of §§
26-74-201
-
26-74-219
,
26-74-221
,
26-74-315
-
26-74-317
,
26-75-223
, and
26-75-318
.
Acts 1987 (1st Ex. Sess.), No. 31, § 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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 26-74-320 - Maximum tax limitation

(a)
(1)
Any county general sales or use tax levied pursuant to this subchapter 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 a:
(A)
Motor vehicle;
(B)
Aircraft;
(C)
Watercraft;
(D)
Modular home;
(E)
Manufactured home; or
(F)
Mobile home.
(2)
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 on the sale of a:
(A)
Motor vehicle;
(B)
Aircraft;
(C)
Watercraft;
(D)
Modular home;
(E)
Manufactured home; or
(F)
Mobile home.
(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.
(c)
This section applies only to taxes collected by the Secretary of the Department of Finance and Administration.
Amended by Act 2019, No. 910,§ 4390, eff. 7/1/2019.
Acts 2001, No. 1560, § 1; 2003, No. 1273, § 42.
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 3 - SALES TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-301 — 26-74-321) › Section 26-74-321 - Procedures and penalties for enforcement

(a)
The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing any local tax imposed pursuant to this subchapter shall be the same as for 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., as set out in the Arkansas Tax Procedure Act, §
26-18-101
et seq., except as specifically set out in this subchapter.
(b)
(1)
When property is seized by the secretary under the provisions of any law 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 tax imposed by this subchapter, the secretary shall sell sufficient property to pay the delinquent taxes and penalty due to any city or county under this subchapter in addition to that required to pay any amount 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 from the sale shall first be applied to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the city or county.
Amended by Act 2019, No. 910,§ 4392, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4391, eff. 7/1/2019.
Acts 2001, No. 1560, § 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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 4 - SALES AND USE TAX FOR COUNTIES WITHOUT EXISTING TAX (§§ 26-74-401 — 26-74-414) › Section 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.
Amended by Act 2019, No. 910,§ 4393, eff. 7/1/2019.
Acts 1991, No. 885, § 1; 1995, No. 565, § 17.
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 4 - SALES AND USE TAX FOR COUNTIES WITHOUT EXISTING TAX (§§ 26-74-401 — 26-74-414) › Section 26-74-402 - Call for tax election

(a)
The county quorum court of any county not having a countywide one percent (1%) sales and use tax on March 14, 1991, may call an election for the levy of a five-tenths percent (0.5%) countywide sales and use tax for any purpose for which the county general fund or county road fund may be used including allocating portions of this tax to the municipalities located therein. The election shall be held on the next special election date under §
7-11-205
.
(b)
The quorum courts shall notify their respective county board of election commissioners that the measure has been referred to the vote of the people and shall submit a copy of the ballot title to their respective boards.
Amended by Act 2021, No. 610,§ 31, eff. 1/1/2022.
Acts 1991, No. 885, § 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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 4 - SALES AND USE TAX FOR COUNTIES WITHOUT EXISTING TAX (§§ 26-74-401 — 26-74-414) › Section 26-74-404 - Conduct of election and results - Challenges

(a)
The election shall be conducted in the manner provided by law for all other county elections unless otherwise specified in this subchapter.
(b)
When the election results have been certified, the county court shall immediately 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.
(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 within thirty (30) days after the date of publication of the proclamation.
(d)
(1)
The county court shall notify the Secretary of the Department of Finance and Administration of the tax after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax.
(2)
(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 a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the thirty-day challenge period, a one-half-percent tax on the gross receipts from the sale of all items that are 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.
(B)
In every county where the local sales and use tax has been adopted pursuant to the provisions of this subchapter, there is imposed an excise tax on the storage, use, distribution, or consumption within the county of tangible personal property and services purchased, leased, or rented from any retailer outside the state after the effective date of the sales and use tax for storage, use, distribution, or other consumption in the county at a rate of one-half percent (0.5%) of the sale price of the property and 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.
(3)
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.
(e)
(1)
In the event of an election challenge, the tax shall be collected as prescribed in subsection (d) of this section unless enjoined by a court order.
(2)
A hearing involving this litigation shall be advanced on the docket of the courts and disposed of at the earliest feasible time.
Amended by Act 2019, No. 910,§ 4395, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4394, eff. 7/1/2019.
Acts 1991, No. 885, § 1; 1993, No. 266, § 3; 1995, No. 565, § 5; 2003, No. 1273, § 43.
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 4 - SALES AND USE TAX FOR COUNTIES WITHOUT EXISTING TAX (§§ 26-74-401 — 26-74-414) › Section 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.
Acts 1991, No. 885, § 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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 4 - SALES AND USE TAX FOR COUNTIES WITHOUT EXISTING TAX (§§ 26-74-401 — 26-74-414) › Section 26-74-406 - Notification of results

(a)
Within ten (10) days after the certification of the votes of any election resulting in the adoption of a tax levied pursuant to this subchapter and ninety (90) days before the effective date of the rate change, the county court shall notify the Secretary of the Department of Finance and Administration of the results.
(b)
A rate change will become effective only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers.
(c)
A rate change on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog will be applicable beginning on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers.
(d)
For sales and use tax purposes only, a local boundary change will become effective only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers.
Amended by Act 2019, No. 910,§ 4396, eff. 7/1/2019.
Acts 1991, No. 885, § 1; 2003, No. 1273, § 44.
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 4 - SALES AND USE TAX FOR COUNTIES WITHOUT EXISTING TAX (§§ 26-74-401 — 26-74-414) › Section 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.
Acts 1991, No. 885, § 1; 2003, No. 1273, § 45.
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 4 - SALES AND USE TAX FOR COUNTIES WITHOUT EXISTING TAX (§§ 26-74-401 — 26-74-414) › Section 26-74-408 - Rebates

(a)
A county shall provide in its ordinance authorized by this subchapter a rebate from the county for taxes collected pursuant to this subchapter in excess of two thousand five hundred dollars ($2,500) of the 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.
(b)
(1)
When a rebate would be due pursuant to the provisions of this subchapter as a result of the purchase of a new or used motor vehicle and when the tax on the new or used motor vehicle is collected directly from the purchaser pursuant to the provisions of §
26-52-510
, then the Secretary of the Department of Finance and Administration shall collect only the amount of tax due less the amount to which the purchaser would be entitled under the rebate provisions of this subchapter.
(2)
When the rebate is credited against tax paid as set out in this subsection, then no other rebate of the tax shall be given.
Amended by Act 2019, No. 910,§ 4397, eff. 7/1/2019.
Acts 1991, No. 885, § 1; 2003, No. 1273, § 46.
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 4 - SALES AND USE TAX FOR COUNTIES WITHOUT EXISTING TAX (§§ 26-74-401 — 26-74-414) › Section 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.
Amended by Act 2019, No. 315,§ 3064, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4401, eff. 7/1/2019.
Acts 1991, No. 885, § 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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 4 - SALES AND USE TAX FOR COUNTIES WITHOUT EXISTING TAX (§§ 26-74-401 — 26-74-414) › Section 26-74-411 - Procedures and penalties for enforcement

(a)
The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing any local tax imposed pursuant to this subchapter shall be the same as for the state gross receipts tax and compensating tax, as set out in the Arkansas Tax Procedure Act, §
26-18-101
et seq., except as specifically set out in this subchapter.
(b)
(1)
When property is seized by the secretary under the provisions of any law 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 tax imposed by this subchapter, the secretary shall sell sufficient property to pay the delinquent taxes and penalty due to any county under this subchapter in addition to that required to pay any amount 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 from such sale shall first be applied to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the county.
Amended by Act 2019, No. 910,§ 4403, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4402, eff. 7/1/2019.
Acts 1991, No. 885, § 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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 4 - SALES AND USE TAX FOR COUNTIES WITHOUT EXISTING TAX (§§ 26-74-401 — 26-74-414) › Section 26-74-412 - Maximum tax limitation

(a)
(1)
(A)
Any county general sales or use tax levied pursuant to this subchapter 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 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 on the sale of a:
(i)
Motor vehicle;
(ii)
Aircraft;
(iii)
Watercraft;
(iv)
Modular home;
(v)
Manufactured home; or
(vi)
Mobile home.
(2)
A vendor collecting, reporting, and remitting the county sales or use taxes shall show county sales taxes as a separate entry on the tax report form filed with the Secretary of the Department of Finance and Administration.
(b)
(1)
In the case of any taxpayer not subject to the levy of a use tax on tangible personal property or taxable services brought into the State of Arkansas for storage until such property is subsequently initially used in the State of Arkansas, a county use tax shall be computed on each purchase of such property and services by the taxpayer as if all the property was subject upon purchase to the county use tax up to the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:
(A)
Motor vehicle;
(B)
Aircraft;
(C)
Watercraft;
(D)
Modular home;
(E)
Manufactured home; or
(F)
Mobile home.
(2)
The taxes so computed shall be aggregated on a monthly basis, and the aggregate monthly amount shall be divided by the sum of the total purchases of such property on which the taxes are computed, and the quotient shall be multiplied by the amount of the taxpayer's property subsequently initially used and subject to levy of a use tax within the county during the month for which the monthly aggregate tax figure was computed, and the product shall be the amount of county use tax liability for the taxpayer for the month computed.
Amended by Act 2019, No. 910,§ 4404, eff. 7/1/2019.
Acts 1991, No. 885, § 1; 1997, No. 1176, § 9; 1999, No. 1137, § 4; 2003, No. 1273, § 47.
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 4 - SALES AND USE TAX FOR COUNTIES WITHOUT EXISTING TAX (§§ 26-74-401 — 26-74-414) › Section 26-74-413 - Administration of Local Sales and Use Tax Trust Fund

(a)
(1)
There is created a trust fund for the remittance of local sales and use taxes which shall be known as the "Local Sales and Use Tax Trust Fund".
(2)
(A)
There is also created a trust fund which shall be known as the "Identification Pending Trust Fund for Local Sales and Use Taxes".
(B)
(i)
Money reported as local sales and use taxes which was collected in local taxing jurisdictions which are not immediately identifiable and money collected in local jurisdictions which have no tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes.
(ii)
When a local tax jurisdiction is identified for money which 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.
(iii)
When 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.
(b)
(1)
The Treasurer of State as the administrator of the Local Sales and Use Tax Trust Fund 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 as may be surplus to the immediate requirements of the Local Sales and Use Tax Trust Fund.
(2)
After making the estimate, the administrator shall invest the estimated surplus amount in certificates of deposit issued by any financial institution located in the State of Arkansas. 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 monthly transmit to the county treasurers and city treasurers their proportionate share of the interest derived from investment of the Local Sales and Use Tax Trust Fund.
Acts 1991, No. 885, § 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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 4 - SALES AND USE TAX FOR COUNTIES WITHOUT EXISTING TAX (§§ 26-74-401 — 26-74-414) › Section 26-74-414 - Limit on combined total sales and use tax levy

(a)
Notwithstanding any other laws granting counties authority to levy sales and use taxes, no county levying a tax pursuant to this subchapter shall have authority to levy combined total sales and use taxes at a rate greater than two percent (2%).
(b)
If any county levying a one-half percent (0.5%) tax under the authority of this subchapter subsequently levies any additional sales and use taxes under authority of any other law, the net revenues derived from any such additional levy or levies shall be allocated and distributed to the county and the municipalities in the county on a per capita basis in the manner provided in §
26-74-313
.
Acts 1991, No. 885, § 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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 5 - SALES TAX ON FOOD AND LODGING (§§ 26-74-501 — 26-74-505) › Section 26-74-501 - Levy of tax

Any county that does not levy a tax under §
14-20-112
and in which there is not located a city that levies a tax under §
26-75-602
or §
26-75-701
, by either an ordinance of the county quorum court under §
26-74-502(a)
or through petition under §
26-74-502(b)
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)
(A)
Gross receipts or gross proceeds from the renting, leasing, or furnishing of hotel, motel, or short-term condominium rental accommodations for sleeping, meeting, or party room facilities for profit in the county.
(B)
Subdivision (1)(A) of this section does not include the rental or lease of accommodations described in subdivision (1)(A) of this section for a period of thirty (30) days or more; and
(2)
(A)
The portion of gross receipts or gross proceeds received from the sale of prepared food and beverages for on-premises or off-premises consumption 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.
(B)
The tax levied under this section shall not apply to the gross receipts or gross proceeds of fraternal organizations qualified under
26 U.S.C. § 501(c)(3)
, as it existed on January 1, 2023.
Amended by Act 2023, No. 190,§ 1, eff. 3/6/2023, app. to ordinances levying or increasing taxes subject to this act that are enacted on or after the effective date of this act.
Acts 1991, No. 1091, § 1; 1992 (1st Ex. Sess.), No. 46, § 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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 5 - SALES TAX ON FOOD AND LODGING (§§ 26-74-501 — 26-74-505) › Section 26-74-502 - Voter approval of levy or increase of tax - Petitions requesting an election

(a)
(1)
(A)
If a county quorum court enacts an ordinance levying or increasing a tax under §
26-74-501
, the county quorum court shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under §
7-11-205
.
(B)
If the earliest date permitted for a special election under §
7-11-205
is less than seventy-five (75) days from the date the ordinance is enacted under subdivision (a)(1)(A) of this section, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under §
7-11-205
.
(2)
The tax shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increase of the tax at the special election held under §
7-11-205
.
(b)
(1)
(A)
If a petition signed by at least five hundred (500) qualified electors in the county is filed requesting an election for an initiated ordinance levying or increasing the tax authorized under §
26-74-501
, the county quorum court shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under §
7-11-205
.
(B)
If the earliest date permitted for a special election under §
7-11-205
is less than seventy-five (75) days from the date the petition is filed, the election for an initiated ordinance levying or increasing the tax authorized under §
26-74-501
shall be delayed until the next date permitted for a special election under §
7-11-205
.
(2)
The tax shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increase of the tax at the special election held under §
7-11-205
.
(b)
[Repealed.]
Amended by Act 2023, No. 190,§ 1, eff. 3/6/2023, app. to ordinances levying or increasing taxes subject to this act that are enacted on or after the effective date of this act.
Amended by Act 2021, No. 610,§ 32, eff. 1/1/2022.
Acts 1991, No. 1091, § 2; 1992 (1st Ex. Sess.), No. 46, § 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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 5 - SALES TAX ON FOOD AND LODGING (§§ 26-74-501 — 26-74-505) › Section 26-74-503 - Collection of tax by advertising and promotion commission

(a)
(1)
In any county levying a tax as authorized in this subchapter, the tax so levied shall be paid by the persons, firms, and corporations liable therefor and shall be collected by the advertising and promotion commission of the levying county or by a designated agent of the advertising and promotion commission in the same manner and at the same time as the tax levied by the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq.
(2)
The advertising and promotion commission or its designated agent shall transmit monthly to the county public facilities board the revenues collected to be used as prescribed in this subchapter.
(b)
(1)
The person paying the tax shall report and remit the tax upon forms provided by the advertising and promotion commission and as directed by the advertising and promotion commission.
(2)
The rules, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., so far as practicable shall be applicable with respect to the enforcement and collection of the tax levied pursuant to the authority of this subchapter. However, the administration and enforcement and all actions shall be by and in the name of the advertising and promotion commission through the proper advertising and promotion commission officials or agents.
(c)
Any county levying a tax as authorized in this subchapter shall create a county advertising and promotion commission to be composed of seven (7) members, as follows:
(1)
Four (4) members shall be owners or managers of businesses in the tourism industry, at least three (3) of whom shall be owners or managers of hotels, motels, or restaurants, and all of whom shall be appointed by the governing body of the county for staggered terms of four (4) years;
(2)
Two (2) members of the advertising and promotion commission shall be members of the governing body of the county and selected by the governing body; and
(3)
One (1) member shall be from the public at large and shall be nominated by the county judge and approved by the governing body of the county for a term of four (4) years.
(d)
In any county which levies a tax as authorized in this subchapter and creates a advertising and promotion commission as provided in this section, the four (4) tourism industry representatives appointed by the governing body of the county at the first meeting of the advertising and promotion commission shall draw lots for terms so that:
(1)
One (1) of the members will serve for a term of one (1) year;
(2)
One (1) shall serve for a term of two (2) years;
(3)
One (1) shall serve for a term of three (3) years; and
(4)
One (1) shall serve for a term of four (4) years.
Amended by Act 2019, No. 315,§ 3065, eff. 7/24/2019.
Acts 1991, No. 1091, § 3.
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 5 - SALES TAX ON FOOD AND LODGING (§§ 26-74-501 — 26-74-505) › Section 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.
Acts 1991, No. 1091, § 4.
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 5 - SALES TAX ON FOOD AND LODGING (§§ 26-74-501 — 26-74-505) › Section 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.
Acts 1991, No. 1091, § 5.