Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-201 — 26-74-223) › Section 26-74-208 - Form of ballot

(a)
The ballot title to be used shall be substantially in the following form:
"[ ] FOR adoption of a ............... percent (............... %) sales and use tax within ............... (Name of county)."
"[ ] AGAINST adoption of a ............... percent (............... %) sales and use tax within ............... (Name of county)."
(b)
(1)
The ballot title may also include an expiration date for the levy of the tax, and if adopted in this form, the tax shall cease to be levied on the date noted on the ballot.
(2)
The expiration date shall be the last day of a calendar quarter unless the tax proceeds are pledged for the payment of bonds, in which case the tax shall terminate as otherwise provided by law.
(3)
(A)
(i)
The quorum court of a county may refer to the voters of the county a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved.
(ii)
The proposed expiration date shall be the last day of the last month of a calendar quarter.
(B)
If the quorum court of a county refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the quorum court shall:
(i)
Notify the county board of election commissioners that the measure has been referred to the voters; and
(ii)
Submit a copy of the ballot title to the county board of election commissioners.
(C)
(i)
An election to change the expiration date for a sales or use tax levied under this subchapter shall be conducted in the manner provided by law for all other county elections.
(ii)
The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under §
26-74-209
.
(D)
(i)
To extend the sales and use tax levied under this subchapter to a new expiration date, the county shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax.
(ii)
The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date.
(E)
If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the:
(i)
Tax shall continue to be collected until the expiration date previously approved by the voters; and
(ii)
Question may be resubmitted to the voters at the time permitted by the election laws and §
26-74-210(a)(1)
shall not apply.
(F)
An election to change the expiration date for a sales or use tax levied under this subchapter is not an election on the levy of the tax.
(c)
(1)
(A)
The ballot may also indicate designated uses of the revenues derived from the sales and use tax or the allocation or distribution of revenues, or both, and if the tax is approved, the proceeds shall only be used for the designated purposes and distributed in the manner set forth in the ballot.
(B)
The county's share of the proceeds may be used for other designated purposes if the electors approve a change in the designated use of the revenues by vote under this subsection.
(2)
(A)
The quorum court of a county may refer to the vote of the people a change in the indicated use of revenues derived from a sales and use tax levied by the county that was approved by the voters, but a change shall not alter the allocation of tax collections among the county and municipalities within the county.
(B)
If the quorum court of a county refers to the vote of the people a change in the indicated use of revenues derived from a sales and use tax, the quorum court shall:
(i)
Notify the county board of election commissioners that the measure has been referred to the vote of the people; and
(ii)
Submit a copy of the ballot title to the county board of election commissioners.
(C)
(i)
An election to change the indicated use of revenues derived from a sales and use tax shall be conducted in the manner provided by law for all other county elections.
(ii)
The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in §
26-74-209
.
(3)
If the voters approve a change in the indicated use of revenues derived from a sales and use tax, the change in the indicated use shall apply to all revenues collected on the first day of the calendar month following the expiration of the thirty-day challenge period under §
26-74-209
.
(4)
(A)
If the voters do not approve a change in the indicated use of revenues derived from a sales and use tax, the tax shall continue to be collected and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax.
(B)
An election to change the indicated use of revenues derived from a sales and use tax shall not constitute an election on the levy of the tax.
(5)
Notwithstanding anything in this subchapter to the contrary, in any county that a local sales and use tax has been adopted in the manner provided for in this subchapter and a portion of the revenues derived from the tax has been pledged to secure lease rentals or bonds, the purpose for the tax may not be changed to reduce the pledge in favor of the lease or bonds.
(d)
(1)
The ballot may indicate an effective date for the levy of the tax that is effective later than the effective date provided in §
26-74-209(d)(2)(A)(i)
.
(2)
The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall be:
(A)
Stated in the ordinance levying the tax and on the ballot; and
(B)
Scheduled on the first day of the first month of a calendar quarter.
(3)
The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall not be delayed for more than thirty-six (36) months after the date the tax would be effective under §
26-74-209(d)(2)(A)(i)
.
(e)
(1)
Any tax adopted for a specified period of time shall cease to be levied on the date indicated on the ballot.
(2)
This section shall be effective retroactive to December 1, 1981, and if a majority of the qualified electors of any county in this state voting on the question at an election held subsequent to this date have voted to adopt a sales tax levy for a specific duration of time as stated on the ballot, the authority to levy the sales tax shall cease on the date specified on the ballot for termination of the sales tax the same as if the question had been voted upon under the provisions of this subchapter, which are made retroactive to December 1, 1981.
Amended by Act 2019, No. 910,§ 4368, eff. 7/1/2019.
Acts 1981 (1st Ex. Sess.), No. 26, § 3; 1983, No. 278, § 3; A.S.A. 1947, § 17-2023; Acts 1991, No. 765, § 7; 1995, No. 565, § 1; 1999, No. 1478, § 1; 2003, No. 1156, § 1; 2005, No. 1160, § 1; 2009, No. 298, § 1; 2009, No. 383, § 1.