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 77 - MUNICIPAL OCCUPATIONAL TAXES AND LICENSES (§§ 26-77-101 — 26-77-303) › Subchapter 2 - PRIVILEGES TAXED GENERALLY (§§ 26-77-201 — 26-77-204) › Section 26-77-203 - Native wine producers

(a)
A municipality in which the manufacturing facilities of a native wine producer are located and which producer produces four hundred thousand gallons (400,000 gals.) of wine per year or more is authorized to levy a tax of not to exceed three percent (3%) on the gross receipts derived from the sale at retail of native wines at the retail outlet of the native wine producer located within the municipality.
(b)
The tax authorized in this section may be levied by ordinance of the governing body of the municipality and shall be collected and remitted to the city treasurer in such manner, and the proceeds thereof may be used for such purposes, as may be prescribed by ordinance.
Acts 1979, No. 658, §§ 1, 2; A.S.A. 1947, §§ 19-4620, 19-4621.
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 77 - MUNICIPAL OCCUPATIONAL TAXES AND LICENSES (§§ 26-77-101 — 26-77-303) › Subchapter 2 - PRIVILEGES TAXED GENERALLY (§§ 26-77-201 — 26-77-204) › Section 26-77-204 - Auctioneers

The authorities of cities and incorporated towns may levy and collect a tax of not less than five dollars ($5.00) nor more than one hundred dollars ($100) per annum from each and every public auctioneer who may follow his or her occupation in the cities or incorporated towns.
Acts 1875 (Adj. Sess.), No. 60, § 1, p. 122; C. & M. Dig., § 7582; Pope's Dig., § 9661; A.S.A. 1947, § 19-4610.
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 77 - MUNICIPAL OCCUPATIONAL TAXES AND LICENSES (§§ 26-77-101 — 26-77-303) › Subchapter 3 - VENDING AND AMUSEMENT MACHINES (§§ 26-77-301 — 26-77-303) › Section 26-77-302 - Amusement devices and vendors

(a)
A municipal corporation may license and tax amusement devices defined in §
26-57-402
and vendors of amusement devices defined in §
26-57-402
.
(b)
However, the fee for the license and tax shall not exceed the amount of tax imposed by §
26-57-404
.
Acts 1939, No. 201, § 10; A.S.A. 1947, § 84-2617; Acts 2009, No. 655, § 124.
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 77 - MUNICIPAL OCCUPATIONAL TAXES AND LICENSES (§§ 26-77-101 — 26-77-303) › Subchapter 3 - VENDING AND AMUSEMENT MACHINES (§§ 26-77-301 — 26-77-303) › Section 26-77-303 - Coin-operated amusement devices

A municipality may not levy a privilege tax on the basis of §§
26-57-402
and
26-57-408
-
26-57-421
relating to coin-operated amusement devices. However, §§
26-57-402
and
26-57-408
-
26-57-421
do not prohibit a municipality from levying privilege taxes under other statutes of this state or under valid municipal ordinances on licensees under §§
26-57-402
and
26-57-408
-
26-57-421
.
Acts 1977, No. 553, § 4; 1981, No. 868, § 2; A.S.A. 1947, § 84-2636; Acts 2009, No. 655, § 125.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-101 - Construction

This chapter shall be liberally construed to accomplish this chapter's purposes.
Acts 1965, No. 446, § 14; A.S.A. 1947, § 76-2314.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-102 - Authority to levy vehicle tax

(a)
In addition to such taxes as are levied by the State of Arkansas for the privilege of using and operating motor vehicles on the public roads and highways of this state, the counties of the state and municipalities therein under the conditions set forth in this chapter are authorized, respectively, to levy a tax to the maximum amount specified in §
26-78-104
upon the owners of motor vehicles for the privilege of using and operating their vehicles upon the public roads, streets, and other public ways in the county or municipality.
(b)
The levy of the tax authorized by this chapter when made by a county shall be by resolution adopted by the quorum court of the county, and when made by a municipality shall be by resolution adopted by the governing body of the municipality.
(c)
The tax authorized in this chapter to be levied shall be designated and known as the "County and Municipality Vehicle Tax".
Acts 1965, No. 446, § 1; A.S.A. 1947, § 76-2301.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-104 - Classification of vehicles - Maximum tax

(a)
The resolution of the county quorum court or of the governing body of a municipality, as the case may be, may contain a classification of vehicles by types and the rate of the County and Municipality Vehicle Tax levy, stated in dollars and cents, to be collected from the owners of the vehicles coming within the classifications. However, no such classification at the time of the adoption of any resolution shall include any vehicle for the use of which a state tax or fee for the registration or licensing of motor vehicles is not at the time levied upon the owner.
(b)
(1)
(A)
The maximum vehicle tax which may be levied and collected shall not exceed five dollars ($5.00) per year per vehicle, irrespective of its classification.
(B)
The owner of a vehicle, having paid the vehicle tax in any one (1) county or municipality for a particular year, shall not be required to pay the vehicle tax for the use of the same vehicle in any other county or municipality for the same year.
(2)
(A)
If the county quorum court levies the full five dollars ($5.00) per year per vehicle for the next calendar year throughout the county, then no municipality in that county shall levy any tax for the same year, it being declared that the maximum amount that shall be paid by any owner for any vehicle for any year under this chapter shall be five dollars ($5.00).
(B)
If the county levies the vehicle tax but excludes the municipalities therein, then any municipality may levy any amount up to the maximum amount of five dollars ($5.00).
(C)
If the county levies the vehicle tax throughout the county but levies less than five dollars ($5.00), then any municipality may levy any amount up to the maximum amount which, together with the amount levied by the county quorum court, will not exceed five dollars ($5.00).
Acts 1965, No. 446, § 3; A.S.A. 1947, § 76-2303.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-105 - Payment of tax - Penalty

(a)
(1)
The County and Municipality Vehicle Tax shall be due and payable, without penalty, during the month of January of the calendar year next following the year in which the levy is made.
(2)
Penalty for delinquent payment of the vehicle tax shall be one dollar ($1.00) per vehicle per month for each month's delinquency.
(b)
(1)
Any owner of any vehicle delinquent in the payment of the vehicle tax for more than five (5) months who after the five (5) months shall use and operate the vehicle upon the public roads, streets, and other public ways within the county or municipality levying the vehicle tax or who shall knowingly permit the vehicle to be so used and operated by another person shall be guilty of a violation and upon conviction shall be fined any sum not less than twenty-five dollars ($25.00) and not more than fifty dollars ($50.00) for each violation.
(2)
The fine assessed in subdivision (b)(1) of this section shall be in addition to the vehicle tax and penalty provided in subsection (a) of this section.
(c)
(1)
The owner of any vehicle first acquired or first used in the county after July 1 of the taxable year shall be required to pay only one-half (1/2) of the annual rate of the vehicle tax for the remainder of the calendar year, and the vehicle tax may be paid without penalty during the thirty-day period next following the date of the first acquisition or first use of the vehicle.
(2)
However, no vehicle tax shall be required of the owner if the vehicle tax for the particular year has been paid by a former owner of the vehicle, whether or not in the same county or municipality.
Acts 1965, No. 446, § 4; A.S.A. 1947, § 76-2304; Acts 2005, No. 1994, § 181.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-106 - Collection of tax - Receipts

(a)
The County and Municipality Vehicle Tax in the case of a levy by the county shall be collected by the county collector and may be collected at the time personal property taxes of the county are due on personal property of the taxpayer, or may be collected at any time the quorum court determines is reasonable and expedient for the collection of the tax.
(b)
The county collector's commission for collecting the tax shall be three percent (3%) of the total amount collected.
(c)
Consecutively numbered receipts, printed in duplicate, shall be used by the county collector to acknowledge payment of the tax. Each receipt shall have printed on it:
(1)
The name of the county;
(2)
The name of the tax;
(3)
The year of the tax;
(4)
Space for indicating:
(A)
The name and address of the taxpayer;
(B)
The date of payment;
(C)
The amount of tax;
(D)
The amount of penalty;
(E)
The total amount collected;
(F)
The make and year model of the vehicle; and
(G)
The state motor vehicle license number at the time attached to the vehicle; and
(5)
Space for the signature of the county collector.
(d)
At the time of issuing his or her receipt, the county collector shall also deliver to the taxpayer a windshield sticker, metal tag, or other type of identification to be attached to the vehicle by the owner.
(e)
A new series of receipts shall be issued for each year's tax. A separate receipt shall be issued for each vehicle, the original of which shall be given to the taxpayer at the time of payment of the tax. The duplicate receipt shall be retained by the county collector for accounting and auditing purposes.
(f)
In the case of municipalities levying the tax, the municipal officer designated by ordinance shall collect the tax and shall follow insofar as practicable the same procedure as set forth in this section with reference to collection by the county collector for the county.
Acts 1965, No. 446, § 5; 1979, No. 1017, § 1; A.S.A. 1947, § 76-2305.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-107 - Disposition of revenues

(a)
For the purpose of segregating and keeping apart the revenues derived from the County and Municipality Vehicle Tax from the other revenues of the county or the municipality, as the case may be, there shall be established a separate account, styled "............... County Vehicle Tax Account", in the case of a county, and "............... Municipality Vehicle Tax Account", in the case of a municipality, in a bank that is an authorized depository of county funds in the case of a county and municipal funds in the case of a municipality. All revenues derived from the tax shall be deposited into the separate account.
(b)
Withdrawals shall be made from the separate account only for the purpose of paying the cost of duplicate receipts, windshield stickers, or other types of identification to be attached to vehicles as required under this chapter, for payment of the county collector's commission, and thereafter, for transmittal to the county treasurer in the case of the county tax and to the treasurers of the respective municipalities in the county in the case of the municipal tax.
Acts 1965, No. 446, § 6; A.S.A. 1947, § 76-2306.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-108 - Disbursement of revenues

(a)
In the case of the County and Municipality Vehicle Tax, the county treasurer not later than the tenth day next following the end of each calendar month shall distribute the revenues so received by the county treasurer as follows:
(1)
Each municipality shall receive by deposit with the municipal treasurer the full amount paid by a taxpayer residing at the time of payment as reflected by the address of the taxpayer on the receipt referred to in §
26-78-106
within the corporate limits of the municipality; and
(2)
The county shall receive the full amount paid by a taxpayer residing at the time of payment as reflected by the address of the taxpayer on the receipt referred to in §
26-78-106
in the county but outside of the corporate limits of any municipality in the county.
(b)
Except in the case of the issuance of bonds, as provided, proceeds of the vehicle tax shall be handled as follows:
(1)
Proceeds of the vehicle tax received by the county treasurer shall be credited to the county highway fund, there to be used for the maintenance, construction, and reconstruction of roads, bridges, and other public ways in the county highway system. The county treasurer shall be entitled to a commission of two percent (2%) for handling the funds;
(2)
Proceeds of the tax received by the treasurer of each municipality from collections pursuant to the levy by the county quorum court shall be credited to the street fund, there to be used for the maintenance, construction, and reconstruction of streets and other public ways in the municipality; and
(3)
Proceeds received from a levy made directly by the governing body of a municipality, pursuant to the authority and subject to the conditions set forth in this chapter, shall be credited by the treasurer of the municipality to the street fund, there to be used for the maintenance, construction, and reconstruction of streets and other public ways in the municipality.
(c)
All vehicle tax revenues received by the county and the municipality shall be revenues of the year in which received by the respective treasurers thereof.
Acts 1965, No. 446, § 7; A.S.A. 1947, § 76-2307.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-109 - Additional uses of revenues authorized

(a)
Any county or municipality levying the County and Municipality Vehicle Tax as authorized in this chapter, in addition to the uses authorized in this chapter, may use revenues derived from the tax for the purpose of providing ambulance services in the county or municipality, for purchasing firefighting equipment, and for providing municipal parks.
(b)
Twenty-five percent (25%) of all revenues derived from the levy of the tax by any municipality shall be used for the construction and maintenance of local parks and outdoor recreation areas. If any municipality shall not have any local parks or outdoor recreation areas, then all revenues derived from imposing the tax shall be used in the manner and for the purposes provided by law.
(c)
Any county or municipality levying the motor vehicle tax as authorized by this chapter and any municipality levying a motor vehicle tax as authorized by §§
14-57-701
-
14-57-712
, in addition to the uses authorized in these statutes, may use revenues derived from the tax for the purpose of purchasing, owning, operating, and maintaining a public transportation system with all facilities and equipment useful thereto in providing public transportation to the residents and citizens thereof.
Acts 1967, No. 647, § 1; 1969, No. 97, § 2; 1973, No. 372, § 1; A.S.A. 1947, §§ 76-2302.1, 76-2315, 76-2316.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-110 - Authority to issue revenue bonds by counties and municipalities

(a)
Counties and municipalities are authorized to issue revenue bonds and to use the proceeds thereof either alone or together with other available funds and revenues for, in the case of the counties, the construction and reconstruction of roads, bridges, and other public ways in the county highway system including, without limitation, the acquisition of rights-of-way, and in the case of municipalities, the construction and reconstruction of streets and other public ways in the municipality including, without limitation, the acquisition of rights-of-way, and, in either case, to pay necessary incidental expenses, to pay the expenses of the bonds, and to provide for interest on bonds until revenues are available for the payment thereof.
(b)
The issuance of revenue bonds shall be by ordinance in the case of a municipality and by order of the county court in the case of a county.
Acts 1965, No. 446, § 8; A.S.A. 1947, § 76-2308.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-111 - Election required

(a)
Revenue bonds may be issued only with the approval of a majority of the qualified electors of the municipality or county voting at an election called for that purpose.
(b)
An election on the question of issuing revenue bonds shall be held at such time as the governing body of the municipality or the county court of a county shall designate by ordinance or order.
(c)
The ordinance or order shall specifically state the purpose for which the bonds are to be issued, the total amount of the issue, and the date upon which the election is to be held, which date shall be on the next special election date under §
7-11-205
.
(d)
The election shall be held and conducted, the vote canvassed, and the results declared in the manner provided for municipal or county elections, so far as they may be applicable, except as otherwise provided.
(e)
Notice of the election shall be given by the governing body of the municipality or the county in a newspaper of general circulation within the municipality or county one (1) time a week for four (4) consecutive weeks, with the last publication to be not less than ten (10) days prior to the date of the election.
(f)
Only qualified electors of the municipality or county shall have a right to vote at the election, and the results of the election shall be proclaimed by the governing body of the municipality or county and shall be conclusive unless attacked in the courts within thirty (30) days after the date of the proclamation.
Amended by Act 2021, No. 610,§ 40, eff. 1/1/2022.
Acts 1965, No. 446, § 8; A.S.A. 1947, § 76-2308.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-112 - Nature of bonds

(a)
As the county court in the case of bonds issued by a county, and the governing body of the municipality in the case of bonds issued by a municipality, shall determine, the bonds may:
(1)
Be coupon bonds, payable to bearer, or may be made registrable as to principal only with interest coupons, or may be made registrable as to both principal and interest without coupons, and may be made exchangeable into bonds of another denomination, which bonds of another denomination may in turn be either coupon bonds payable to bearer, or coupon bonds registrable as to principal only, or bonds registrable as to both principal and interest without coupons;
(2)
Be in such form and denomination;
(3)
Have such date or dates;
(4)
Be stated to mature at such times;
(5)
Bear interest payable at such times and at such rate or rates;
(6)
Be made payable at such places within or without the State of Arkansas;
(7)
Be made subject to such terms of redemption in advance of maturity at such prices; and
(8)
Contain such other terms and conditions.
(b)
The bonds shall have all the qualities of negotiable instruments under the laws of the State of Arkansas, subject to provisions as to registration of ownership, as set forth in this subchapter.
Acts 1965, No. 446, § 8; A.S.A. 1947, § 76-2308.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-113 - Issuance of bonds

(a)
The bonds may be issued in one (1) or more series, and there may be successive bond issues for the purpose of accomplishing the authorized purposes, subject however, to the provisions and restrictions set forth in the authorizing order or ordinance, as the case may be, controlling priority between and among issues and successive issues as to security.
(b)
The order or ordinance may provide for the execution by the county or municipality of an indenture which, among other matters, defines the rights of the bondholders and provides for the appointment of a trustee for the bondholders.
(c)
The indenture may control the priority between and among issues and successive issues and may contain any other terms, covenants, and conditions that are deemed desirable including, without limitation, those pertaining to:
(1)
The custody and application of the proceeds of the bonds;
(2)
The disposition of pledged revenues;
(3)
The maintenance of various funds and reserves;
(4)
The nature and extent of the security;
(5)
The rights, duties, and obligations of the county or the municipality and the trustee for the holders and registered owners of the bonds; and
(6)
The rights of the holders and registered owners of the bonds.
(d)
In the event the county court of the county or the governing body of the municipality, as the case may be, determines that an indenture is not necessary or desirable, then the details set forth in this section which may be included in the indenture in lieu of the indenture may be included in the authorizing order of the county court or the authorizing ordinance of the municipality, as the case may be.
(e)
It shall not be necessary for any municipality to publish any indenture if the ordinance authorizing the indenture is published as required by law governing the publication of ordinances of a municipality and the ordinance advises that a copy of the indenture is on file in the office of the clerk or recorder of the municipality for inspection by any interested person, and the copy of the indenture is filed with the clerk or recorder of the municipality.
Acts 1965, No. 446, § 8; A.S.A. 1947, § 76-2308.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-114 - Sale of bonds

(a)
All bonds issued under this chapter may be sold for such price, including, without limitation, sale without discount, and in such manner as the county or municipality may determine, but in no event shall the county or the municipality be required to pay more than four and one-half percent (4.5%) interest on the amount received, computed with relation to the absolute maturity of the bonds in accordance with the standard tables of bond values.
(b)
The bonds may be sold with the privilege of conversion into an issue bearing a lower rate or rates of interest, upon such terms and conditions as the county or municipality shall determine, but each such determination shall include the condition that the county or municipality receive no less and pay no more than it would receive and pay if the bonds were not converted. The conversion shall be subject to the approval of the county court in the case of bonds issued by the county and to the approval of the governing body of the municipality in the case of bonds issued by the municipality.
Acts 1965, No. 446, § 9; A.S.A. 1947, § 76-2309.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-115 - Execution of bonds

(a)
Bonds shall be executed by the manual or facsimile signature of the county judge and by the manual signature of the county clerk in the case of county bonds and by the manual or facsimile signature of the mayor and the manual signature of the clerk or recorder in the case of bonds issued by a municipality.
(b)
Coupons attached to the bonds shall be executed by the facsimile signature of the county judge in the case of bonds issued by a county and by the facsimile signature of the mayor in the case of bonds issued by a municipality.
(c)
In case any of the officers whose signatures appear on the bonds or coupons shall cease to be officers before the delivery of the bonds or coupons, the signatures shall nevertheless be valid and sufficient for all purposes.
Acts 1965, No. 446, § 10; A.S.A. 1947, § 76-2310.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-117 - Issuance of refunding bonds

(a)
Revenue bonds may be issued for the purpose of refunding any obligations issued under this chapter. The refunding bonds may be combined into a single issue with bonds issued under the provisions of this chapter for the purpose of providing funds for financing additional construction and reconstruction work specified in this chapter. When bonds are issued for refunding purposes, the refunding bonds may either be sold or delivered in exchange for the bonds being refunded. If sold, the proceeds may be either applied to the payment of the bonds being refunded or deposited into escrow for the retirement thereof.
(b)
All bonds issued under this section in all respects shall be authorized, issued, and secured in the manner provided for other bonds issued under this chapter and shall have all the attributes of such bonds. The order or ordinance under which the refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on the revenues pledged for their payment as was enjoyed by the obligations refunded thereby.
Acts 1965, No. 446, § 12; A.S.A. 1947, § 76-2312.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-118 - Bonds - Tax exemption

Interest on all bonds issued under this chapter shall be exempt from state income taxes, and the principal thereof shall be exempt from state inheritance and estate taxes.
Acts 1965, No. 446, § 13; A.S.A. 1947, § 76-2313.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-119 - Legal investments

Bonds issued under this chapter shall be eligible to secure deposits of all public funds and shall be legal for the investment of bank, fiduciary, insurance company, and trust funds.
Acts 1965, No. 446, § 13; A.S.A. 1947, § 76-2313.
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 78 - COUNTY AND MUNICIPAL MOTOR VEHICLE TAX (§§ 26-78-101 — 26-78-120) › Section 26-78-120 - Authority to levy a tax to finance or support a regional mobility authority

(a)
(1)
In addition to all other taxes imposed under this chapter for the privilege of using and operating vehicles, a county that is a member of a regional mobility authority may impose an additional tax upon the owner of a motor vehicle for the privilege of operating the motor vehicle upon the public roads, streets, and other public ways in the county.
(2)
The tax revenues collected under this section shall be used only for the finance or support of the regional mobility authority.
(b)
The tax revenues shall be collected by the county collector pursuant to §§
26-78-105
and
26-78-106
.
(c)
Notwithstanding the provisions of §
26-78-104
, the amount of the tax revenues collected under this section shall be determined by the county quorum court and may exceed the maximum amount set forth in §
26-78-104
.
(d)
The procedure for implementing a tax under this section shall be as provided under §
26-78-103
.
Acts 2005, No. 2275, § 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 79 - COUNTY ROAD TAX (§§ 26-79-101 — 26-79-106) › Section 26-79-101 - Levy of tax and collection

(a)
The county court together with a majority of the justices of the peace of the county at the regular term thereof for making the appropriations and levying taxes for the ensuing year may appropriate and levy not exceeding three (3) mills as the road and bridge tax on all of the taxable property of the county.
(b)
The tax shall be collected by the county collector of the state and county taxes in the same manner as the state and county taxes are collected, except the county collector shall only receive in payment of the road and bridge tax levied under this chapter United States currency or county warrants legally drawn on the road tax fund, on the certificate or receipt of overseers as provided in this chapter.
(c)
When the county collector shall pay into the county treasury the taxes so collected, the county shall take the county treasurer's receipt for so much money paid into the credit of the district on account of roads and bridges.
(d)
If the taxes are not paid as provided, the property shall be sold in the same manner that property is sold for the nonpayment of taxes.
Acts 1899, No. 200, § 6, p. 347; C. & M. Dig., § 5490; Pope's Dig., § 7132; A.S.A. 1947, § 76-702.
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 79 - COUNTY ROAD TAX (§§ 26-79-101 — 26-79-106) › Section 26-79-102 - Levy when not voted

The county court in the counties in this state that do not require the full constitutional limit of five (5) mills to be levied for the expenses of the county government of the county at its sittings for levying taxes and making appropriations may levy for any one (1) year a road tax on all the taxable property of the county not exceeding three (3) mills.
Acts 1893, No. 115, § 2, p. 201; C. & M. Dig., § 5492; Pope's Dig., § 7134; A.S.A. 1947, § 76-707.
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 79 - COUNTY ROAD TAX (§§ 26-79-101 — 26-79-106) › Section 26-79-103 - Account of money collected

It shall be the duty of the county treasurer to:
(1)
Keep a separate account of all moneys received on account of the road and bridge tax, receipting therefor to the county collector; and
(2)
Annually, at the proper term of the county court, present the county treasurer's accounts for settlement for all moneys received and disbursed on account of roads and bridges in the same manner as the other county receipts and expenditures are settled.
Acts 1899, No. 200, § 8, p. 347; C. & M. Dig., § 5502; Pope's Dig., § 7144; A.S.A. 1947, § 76-703.
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 79 - COUNTY ROAD TAX (§§ 26-79-101 — 26-79-106) › Section 26-79-104 - Apportionment to municipalities

(a)
Of the amount collected from the annual three-mill road tax in any county in the state, the county courts shall apportion one-half (1/2), except when a greater amount is allowed by law, of the amount collected upon property within the corporate limits of any city or town for use in making and repairing the streets and bridges in the respective cities or towns.
(b)
(1)
The county collector of any county in the state shall pay into the county treasury under §
26-39-204
the amount so apportioned by the county court for the respective cities or towns.
(2)
The county treasurer shall distribute the municipal apportionments, which shall be expended exclusively by the cities or towns for the purpose of making and repairing the streets and bridges within the corporate limits of the respective cities or towns.
(c)
This section shall not repeal, alter, change, or affect any special act passed under which any city or town is receiving any greater or lesser amount than the three-mill county road tax.
Amended by Act 2019, No. 132,§ 2, eff. 7/24/2019.
Acts 1937, No. 153, § 1-3; Pope's Dig., §§ 9832, 9833; A.S.A. 1947, §§ 76-704 -- 76-706.
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 79 - COUNTY ROAD TAX (§§ 26-79-101 — 26-79-106) › Section 26-79-105 - Appropriation of funds

(a)
The county courts shall have the power, and it is required, to appropriate all moneys collected under this act as road tax to the opening, construction, and repair of roads in the road districts in the county when they may have been collected.
(b)
The county court or county judge shall order and direct the county highway commission, or overseers of each road district wherein the opening, constructing, or repairing of roads is to be done, to make the contract for such opening, constructing, or repairing in such manner as the county court or county judge may direct and to superintend and direct it, and when it is done, to report under oath in writing to the court.
(c)
When it appears and the county court is satisfied that the contract has been faithfully performed, the county court shall direct the clerk to draw a warrant in favor of the party with whom the contract was made, on the county treasurer, for the amount due on the contract, and the county treasurer shall be directed to pay the amount out of the road fund in the county treasurer's hands.
(d)
The county court may expend all or any part of the road fund in opening, constructing, and repairing roads through, by, and under the county highway commission, without reference to contracts.
Acts 1871, No. 26, § 69, p. 56; 1893, No. 177, § 8, p. 311; C. & M. Dig., § 5496; Pope's Dig., § 7138; A.S.A. 1947, § 76-710.
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 79 - COUNTY ROAD TAX (§§ 26-79-101 — 26-79-106) › Section 26-79-106 - Interest earned on funds

After January 1, 1992, all interest earned on county road fund moneys shall be credited to the county road fund and not to the county general fund.
Acts 1991, No. 275, § 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 80 - SCHOOL DISTRICT TAXES (§§ 26-80-101 — 26-80-406) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-80-101 — 26-80-111) › Section 26-80-102 - Approval of tax at elections

(a)
(1)
In addition to the uniform rate of tax as provided in §
26-80-101
, school districts are authorized to levy by a vote of the qualified electors respectively thereof an annual ad valorem property tax on the assessed value of taxable real, personal, and utility property for the maintenance and operation of schools and the retirement of indebtedness.
(2)
The board of directors of each school district shall prepare, approve, and make public not less than sixty (60) days in advance of the annual school election a proposed budget of expenditures deemed necessary to provide for the foregoing purposes, together with a rate of tax levy sufficient to provide the funds therefor, including the rate under any continuing levy for the retirement of indebtedness.
(3)
(A)
The board of directors shall submit the tax at the annual school election or at such other time as may be provided by law. If a majority of the qualified voters in the school district voting in the school election approve the rate of tax proposed by the board of directors, then the tax at the rate approved shall be collected as provided by law. In the event a majority of the qualified electors voting in the school election disapprove the proposed rate of tax, then the tax shall be collected at the rate approved at the last preceding school election.
(B)
However, if the rate approved has been modified pursuant to the uniform rate of tax calculated by the Division of Elementary and Secondary Education, then the tax shall be collected at the modified rate until another rate is approved.
(b)
No tax levied pursuant to subsection (a) of this section shall be appropriated to any other district than that for which it is levied.
Amended by Act 2019, No. 910,§ 2405, eff. 7/1/2019.
Acts 1931, No. 169, § 139; Pope's Dig., § 11581; A.S.A. 1947, § 80-602; Acts 1997, No. 1300, § 7.
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 1 - GENERAL PROVISIONS (§§ 26-80-101 — 26-80-111) › Section 26-80-104 - Collection and separation of proceeds

(a)
Rates voted for different funds of district school tax shall not be shown separately on the county tax books but shall be shown there only in the total amount of district tax to be levied.
(b)
The school tax shall be collected in the same manner as county taxes are collected, at the same time and by the same person, and shall be paid into the county treasury.
(c)
The county treasurer shall separate the proceeds of these taxes into the several funds as is provided by law or the school directors as is authorized by law.
(d)
(1)
The county treasurer in the collecting county shall separate the proceeds from the uniform rate of tax by multiplying the ratio of the uniform rate of tax divided by the total rate of tax for the school district multiplied by the net revenues from the total rate of tax for the school district.
(2)
These proceeds shall be remitted to the Treasurer of State and shall be redistributed to the county treasurer as provided by §
26-80-101
.
Acts 1931, No. 169, § 140; Pope's Dig., § 11582; A.S.A. 1947, § 80-603; Acts 1997, No. 1300, § 9; 1999, No. 1078, § 89.
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 1 - GENERAL PROVISIONS (§§ 26-80-101 — 26-80-111) › Section 26-80-106 - Use of surplus for other purposes

Because of consolidations of school districts and for other reasons, the debt service millage voted by a school district for the payment of its outstanding indebtedness frequently provided a substantial surplus over the amount of the annual principal and interest requirements. This surplus may be used by the district for the purpose of paying the principal and interest of subsequent indebtedness incurred by it and may be pledged for that purpose or any other school purpose, provided that the district is in compliance with the uniform rate of tax.
Acts 1951, No. 403, § 7; A.S.A. 1947, § 80-607; Acts 1997, No. 1300, § 11.
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 1 - GENERAL PROVISIONS (§§ 26-80-101 — 26-80-111) › Section 26-80-110 - Dedicated maintenance and operation millage

(a)
(1)
Upon the approval of a majority of the qualified voters in the school district voting in the school election, the board of directors of each local school district may designate as dedicated maintenance and operation millage some of the school district's additional maintenance and operation millage that exceeds the uniform rate of tax.
(2)
The approved tax shall be assessed, levied, and collected as provided by law for other school taxes.
(b)
Any funds received from the collection of a dedicated maintenance and operations tax shall be used only for maintenance and operation purposes specifically approved by the majority of the qualified voters of the school district voting in the school election and for no other purposes than those that were stated on the ballot.
(c)
Any levy of a dedicated maintenance and operation millage shall be limited as set forth in subsection (b) of this section and shall not exceed three (3) mills.
(d)
Any levy of a dedicated maintenance and operation millage must be specified on the ballot, and that specification must list the purpose for which the dedicated maintenance and operation millage is levied.
(e)
Dedicated maintenance and operation millage may not be used by a school district to comply with the uniform rate of tax levy.
Acts 1989, No. 171, §§ 1-3; 1991, No. 839, § 1; 1993, No. 1276, § 1; 1995, No. 917, § 9; 1997, No. 1300, § 15; 2003 (2nd Ex. Sess.), No. 28, § 7; 2003 (2nd Ex. Sess.), No. 105, § 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 80 - SCHOOL DISTRICT TAXES (§§ 26-80-101 — 26-80-406) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-80-101 — 26-80-111) › Section 26-80-111 - School districts formed by consolidation, annexation, or merger

(a)
(1)
When a new school district is created from all or parts of two (2) or more districts or a school district is dissolved and all or part of the area of the dissolved school district is annexed to or consolidated with an existing school district, the board of directors of the resulting school district shall submit to the electors of the school district at the next annual school election a proposed tax millage rate for the school district.
(2)
If the proposed millage rate is approved by the electors of the school district, it shall be the rate for the school district, provided that the rate complies with the uniform rate of tax.
(b)
(1)
If a new school district is created from all or parts of two (2) or more school districts or a school district is dissolved and all or part of the area of the dissolved school district is annexed to or consolidated with an existing school district and if the electors have failed to approve a proposed millage rate at a school election, then the tax shall be collected at the rate approved in the last preceding school election.
(2)
However, if the rate last approved has been modified pursuant to Arkansas Constitution, Article 14, § 3(b), or Arkansas Constitution, Article 14, § 3(c)(2), then the tax shall be collected at the modified rate until another rate is approved.
Acts 1992 (1st Ex. Sess.), No. 57, § 1; 1997, No. 1300, § 16; 2003 (2nd Ex. Sess.), No. 28, § 8; 2003 (2nd Ex. Sess.), No. 105, § 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 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 26-80-401 - Title

This subchapter shall be known and may be cited as the "Amendment 74 Enabling Act of 2003".
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 26-80-402 - Definitions

As used in this subchapter and §
26-80-101
et seq.:
(1)
"Additional maintenance and operation millage" means millage levied by the electors of a local school district for maintenance and operation in excess of those required by the uniform rate of tax;
(2)
"Debt service millage" means the total number of mills voted by the electors of a school district to be pledged as security for the retirement of bonded indebtedness;
(3)
"Dedicated maintenance and operation millage" means millage levied by the electors of a local school district and used for those purposes set forth under §
26-80-110
;
(4)
"Maintenance and operation millage" means millage levied by the electors of a local school district for the maintenance and operation of the school district;
(5)
"Millage rate" means the millage rate listed in the most recent tax ordinance approved by the county quorum court under the authority of §
14-14-904
;
(6)
(A)
"Net revenues" means actual revenues from taxes due and payable after January 1, 1997, rounded to the nearest hundredth minus any commission fees authorized by law to be collected or withheld for later distribution by the county offices.
(B)
No additional fees shall be charged for transmittal or redistribution of funds by any county or state office in carrying out the procedures established to comply with the requirements of Arkansas Constitution, Amendment 74; and
(7)
(A)
"Uniform rate of tax" means a uniform rate of ad valorem property tax of twenty-five (25) mills to be levied on the assessed value of all taxable real property, personal property, and utility property in the state to be used solely for maintenance and operation of the schools.
(B)
(i)
In calculating compliance with the uniform rate of tax imposed by Arkansas Constitution, Article 14, § 3, as amended by Arkansas Constitution, Amendments 11, 40, and 74, only those mills voted for maintenance and operation shall be used in the calculation.
(ii)
Dedicated maintenance and operation millage shall not be included in the calculation.
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 26-80-403 - Establishment of compliance

Compliance with the uniform rate of tax shall be established by the Division of Elementary and Secondary Education in coordination with the Assessment Coordination Division.
Amended by Act 2019, No. 910,§ 2406, eff. 7/1/2019.
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 26-80-404 - Calculation of compliance with uniform rate of tax

(a)
On or before October 1 of each year, the Division of Elementary and Secondary Education, in conjunction with the Assessment Coordination Division, shall monitor each school district's compliance with the uniform rate of tax.
(b)
(1)
The Division of Elementary and Secondary Education and the Assessment Coordination Division shall determine compliance with the uniform rate of tax by analyzing the millage rate levied for maintenance and operation millage from the most recent school election in a school district in which the ad valorem tax rate was voted upon.
(2)
If the millage rate levied for maintenance and operation millage is equal to or greater than twenty-five (25) mills, then the school district is in compliance with the uniform rate of tax and Arkansas Constitution, Amendment 74.
Amended by Act 2019, No. 910,§ 2407, eff. 7/1/2019.
Acts 2003 (2nd Ex. Sess.), No. 105, § 2; 2009, No. 655, § 127.