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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-73-101 — 26-73-115) › Section 26-73-103 - Levy of new taxes permitted - Exceptions

(a)
(1)
In addition to all other authority of local governments to levy taxes provided by law, any county acting through its quorum court or any municipality acting through its governing body may levy any tax not otherwise prohibited by law.
(2)
(A)
However, an ordinance levying a tax that is authorized under this subchapter shall be valid only if it is adopted at a special or general election by the qualified electors of the city or in the area of the county where the tax is to be imposed, as the case may be.
(B)
A county, municipality, or other local government shall not levy a tax on income.
(b)
A local government shall not levy a tax on fuel, tobacco, or alcoholic beverages except as authorized by law.
(c)
(1)
The provisions of this subchapter shall not apply to lands, buildings, facilities, and equipment, also known as licensed facilities, located in this state used by a franchise holder at any time for licensed horse or dog racing in this state nor to any income of the franchise holder derived from the use of such licensed facilities from every source whatever except the sale of food and beverages at such licensed facilities.
(2)
Nor shall this subchapter apply to any moneys derived by the franchise holder from pari-mutuel wagering at such licensed facilities, but this provision shall not exempt a franchise holder from a general income tax levied against all taxpayers in the taxing county or municipality.
(d)
Nothing in this subchapter shall be construed to diminish the existing powers of county governments or city governments.
(e)
Any taxes proposed by ordinance at the quorum court of the county shall be designed to benefit not only the county but also the municipalities located wholly or partially within the county.
(f)
Nothing in this subchapter shall terminate, repeal, or otherwise affect a gross receipts tax on the receipts derived from hotels, motels, and restaurants located within any city levied under the provisions of the Advertising and Promotion Commission Act, §
26-75-601
et seq.
(g)
Until otherwise authorized by the General Assembly, cities and counties shall have no authority to levy any new sales or use taxes after April 1, 1977.
(h)
Nothing in this subchapter shall limit the authority of municipalities to assess or contract for franchise fees pursuant to §§
14-54-704
and
14-200-101
or any other enabling legislation related to franchise fees.
Amended by Act 2023, No. 96,§ 2, eff. 8/1/2023.
Acts 1977, No. 942, § 3; A.S.A. 1947, § 17-2002; Acts 1994 (1st Ex. Sess.), No. 6, § 4; 1994 (1st Ex. Sess.), No. 7, § 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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-73-101 — 26-73-115) › Section 26-73-104 - [Repealed]

Repealed by Act 2023, No. 96,§ 3, eff. 8/1/2023.
Acts 1977, No. 942, § 4; A.S.A. 1947, § 17-2003.
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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-73-101 — 26-73-115) › Section 26-73-105 - Collection of taxes

(a)
The Secretary of the Department of Finance and Administration shall collect the tax levied under this subchapter and shall perform all functions incident to the administration, collection, enforcement, and operation of the taxes in the manner and following the procedures that are prescribed for the corresponding state taxes.
(b)
The secretary shall deduct from all revenues collected pursuant to this subchapter up to three percent (3%) as a cost of collection.
Amended by Act 2019, No. 910,§ 4361, eff. 7/1/2019.
Acts 1977, No. 942, §§ 5, 8; A.S.A. 1947, §§ 17-2004, 17-2007; Acts 2007, No. 181, § 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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-73-101 — 26-73-115) › Section 26-73-106 - Revenue Local Tax Revolving Fund - Revenue Local Tax Operating Fund

(a)
There are created on the books of the Treasurer of State, the Auditor of State, and the Secretary of the Department of Finance and Administration a Revenue Local Tax Revolving Fund and a Revenue Local Tax Operating Fund.
(b)
All taxes collected by the secretary under this subchapter shall be deposited into the State Treasury and credited to the Revenue Local Tax Revolving Fund and transmitted at least quarterly in each state fiscal year to the local government levying the tax.
Amended by Act 2019, No. 910,§ 4362, eff. 7/1/2019.
Acts 1977, No. 942, § 6; A.S.A. 1947, § 17-2005; Acts 2009, No. 655, § 108.
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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-73-101 — 26-73-115) › Section 26-73-107 - Rules

The Secretary of the Department of Finance and Administration shall 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,§ 3060, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4363, eff. 7/1/2019.
Acts 1977, No. 942, § 8; A.S.A. 1947, § 17-2007.
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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-73-101 — 26-73-115) › Section 26-73-108 - Discrimination in use of tax funds prohibited

(a)
(1)
No citizen in the State of Arkansas in a county, city, or local community on the grounds of race, color, religion, or national origin shall be excluded from participation in, be denied the benefits of, or be subjected to discrimination of services or participation under any program or activity receiving Arkansas tax funds.
(2)
Each county, city, local community, or agency within the State of Arkansas which is empowered to extend financial assistance to any program or activity, by the way of Arkansas state, county, or city tax funds shall not engage in any practice of discrimination in participation, employment, services, or in any other human involvement.
(b)
Violation of this section shall result in the impoundment of the state, county, or city tax funds so allotted.
Acts 1977, No. 942, § 7; A.S.A. 1947, § 17-2006.
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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-73-101 — 26-73-115) › Section 26-73-109 - Tax information exchange agreements

(a)
(1)
(A)
In order to promote the expeditious and effective collection of any tax levied under authority of this subchapter, a local government may enter into exchange of tax information agreements with the:
(i)
Internal Revenue Service;
(ii)
Secretary of the Department of Finance and Administration; or
(iii)
Tax administrator of another state or political subdivision.
(B)
Any such information exchanged shall be utilized solely for the purpose of enforcing tax laws.
(2)
In all other matters concerning the release of tax information, including its release to law enforcement agencies, the local government shall be governed by state law in the same manner as is the secretary.
(b)
Any person who sells or unlawfully divulges to another person or organization any information acquired through the collection of a tax levied under authority of this subchapter is guilty of a Class A misdemeanor and subject to the penalties therefor as defined in the Arkansas Criminal Code.
Amended by Act 2019, No. 910,§ 4365, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4364, eff. 7/1/2019.
Acts 1977, No. 942, § 9; A.S.A. 1947, § 17-2008.
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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-73-101 — 26-73-115) › Section 26-73-110 - Special local sales and use tax - Levying ordinance

(a)
Any county, city of the first class, city of the second class, or incorporated town may adopt an ordinance levying a special local sales or use tax for the use of such county or city or town in an amount not to exceed one-fourth of one percent (.25%), except that no city or town shall levy the tax herein authorized unless and until the quorum court of the county wherein said city or town is situated fails to pass an ordinance levying said tax on a county-wide basis or the county levying ordinance is defeated by the voters in a county-wide election.
(b)
The ordinance levying a tax herein authorized shall identify and set forth the purpose for which the levy is made.
Acts 1991, No. 200, §§ 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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-73-101 — 26-73-115) › Section 26-73-111 - Special local sales and use tax - Election

(a)
On the date of the adoption of an ordinance levying a special local sales and use tax for the benefit of a county, city, or town, the county, city, or town by ordinance shall provide for calling and holding a special election on the question.
(b)
The special election shall be in accordance with §
7-11-201
et seq. and conducted in the manner provided by law for all county or municipal elections unless otherwise specified in this section.
(c)
The special election shall be called for the next special election date under §
7-11-205
.
(d)
(1)
The governing body of the county or municipality shall notify the county board of election commissioners that the measure has been referred to a vote of the people and shall submit a copy of the ballot title to the county board of election commissioners.
(2)
The ballot title to be used at the special election shall be substantially in the following form:
"[ ] FOR adoption of a one-fourth of one percent (.25%) special local sales and use tax within ............... (name of county or municipality) for support of a Public Mass Transportation System and Facilities."
"[ ] AGAINST adoption of a one-fourth of one percent (.25%) special local sales and use tax within ............... (name of county or municipality) for support of a Public Mass Transportation System and Facilities."
Amended by Act 2021, No. 610,§ 28, eff. 1/1/2022.
Acts 1991, No. 200, § 1; 2005, No. 2145, § 67; 2007, No. 1049, § 89; 2009, No. 1480, § 108.
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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-73-101 — 26-73-115) › Section 26-73-112 - Special local sales and use tax - Additional tax - Levy collection and enforcement - Proceeds

(a)
The tax authorized by this section and §§
26-73-110
and
26-73-111
shall be in addition to all other sales and use taxes now or hereafter authorized for counties, cities of the first class, cities of the second class, and incorporated towns.
(b)
With the exception of the purpose for which the tax herein authorized may be used, all provisions of §
26-75-201
et seq., being enabling legislation for cities and incorporated towns to levy and collect local sales and use taxes, and §
26-74-201
et seq. and §
26-74-301
et seq., being enabling legislation for counties to levy and collect local sales and use tax, shall be applicable and controlling in the levy, election, administration, collection, and enforcement of the tax herein authorized, except that the proceeds of a levy made by a county pursuant to this section and §§
26-73-110
and
26-73-111
shall not be distributed on a per capita basis as provided for by §
26-74-201
et seq. and §
26-74-301
et seq., but shall be remitted and transmitted to the county treasurer and used for the purposes and in the percentage amounts as provided for and set forth in the levying ordinance.
(c)
A county, city of the first class, city of the second class, or incorporated town shall use the proceeds of the tax authorized by this section and §§
26-73-110
and
26-73-111
only to provide the public service and purpose of public mass transportation systems and facilities.
Acts 1991, No. 200, § 2; 2009, No. 655, § 110.
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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-73-101 — 26-73-115) › Section 26-73-114 - Dedication of sales and use tax to school district or workforce development center

(a)
When a city or county calls an election on the issue of a sales and use tax, it may designate on the ballot that a portion of the tax will be dedicated to a school district or districts located wholly or partially within the city or county on a per capita basis.
(b)
(1)
The Treasurer of State shall transmit to the treasurer or fiscal officer of each such local school district that district's share of the local sales and use taxes collected under this section at the same time as the city and county taxes are transmitted.
(2)
Funds so transmitted may be used by the school district for any purpose for which the school district's general funds may be used.
(c)
To the extent §
14-58-502
conflicts with this section, it is hereby superseded.
(d)
(1)
When a city or county calls an election on the issue of a sales and use tax, it may designate on the ballot that a portion of the tax will be dedicated to a workforce development center authority under §
6-50-807
.
(2)
The Treasurer of State shall transmit to the treasurer or fiscal officer of each such workforce development center authority that workforce development center authority's share of the local sales and use taxes collected under this section at the same time as the city and county taxes are transmitted.
(3)
Funds so transmitted may be used by the workforce development center authority for any purpose under the Workforce Development Center Authority Act, §
6-50-801
et seq.
Amended by Act 2017, No. 509,§ 2, eff. 8/1/2017.
Acts 1993, No. 1070, §§ 1, 4, 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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-73-101 — 26-73-115) › Section 26-73-115 - Sales and use tax reports

(a)
Upon a request made in accordance with this section, the Department of Finance and Administration shall provide a report listing all businesses remitting sales and use taxes for the requesting governmental entity.
(b)
In order to obtain a report from the department, no more than quarterly, the chief executive officer of a county, city, or town may request a report from the department on the information noted in subsection (a) of this section.
(c)
The department shall provide the requested information within thirty (30) calendar days of the request.
Acts 2001, No. 1040, § 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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 2 - MUNICIPAL CORPORATIONS (§§ 26-73-201 — 26-73-205) › Section 26-73-201 - Unplatted lots taxed

In any municipal corporation in which the power exists to impose taxes on lots when platted and recorded, the corporation shall also have power to impose taxes upon parcels of land laid off into lots and sold and leased by metes and bounds, though they shall not have been platted or recorded.
Acts 1875, No. 1, § 68, p. 1; C. & M. Dig., § 7580; Pope's Dig., § 9659; A.S.A. 1947, § 19-4502.
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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 2 - MUNICIPAL CORPORATIONS (§§ 26-73-201 — 26-73-205) › Section 26-73-202 - Certification of tax rate to county clerk

The council of any municipal corporation on or before the time fixed by law for levying county taxes may make out and certify to the county clerk the rate of taxation levied by the municipal corporation on the real and personal property within the city or town. The amount so certified shall be placed upon the tax book by the county clerk of the county and collected in the same manner that state and county taxes are collected.
Acts 1875, No. 1, § 64, p. 1; 1883, No. 106, § 1, p. 189; C. & M. Dig., § 7576; Pope's Dig., § 9655; A.S.A. 1947, § 19-4501.
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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 2 - MUNICIPAL CORPORATIONS (§§ 26-73-201 — 26-73-205) › Section 26-73-204 - Injunction to prevent collection or payment

Any person owning property and having taxes to pay in any city or town upon application to any judge or court having authority to grant injunctions may enjoin the collection of any tax levied in the city or town without authority of law and may also enjoin the issue or the payment by the city or town of any warrants, certificates, or other form of evidence of indebtedness against the city or town issued or contracted without authority of law.
Acts 1875, No. 1, § 89, p. 1; C. & M. Dig., § 7589; Pope's Dig., § 9675; A.S.A. 1947, § 19-4504.
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 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 3 - COUNTIES (§ 26-73-301) › Section 26-73-301 - Limitation on levy of sales or use tax

(a)
Any municipal or county sales or use tax levied pursuant to the laws of this state 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:
(1)
Motor vehicle;
(2)
Aircraft;
(3)
Watercraft;
(4)
Modular home;
(5)
Manufactured home; and
(6)
Mobile home.
(b)
This provision shall apply to all municipal and county sales and use taxes adopted before or after this section and shall be in addition to and not in lieu of any other limitations imposed by law.
Acts 1993, No. 669, § 6; 2003, No. 1273, § 33.
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 1 - GENERAL PROVISIONS (§§ 26-74-101 — 26-74-103) › Section 26-74-102 - Natural gas used to make glass

The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from:
(1)
The Arkansas gross receipts tax levied by §§
26-52-301
and
26-52-302
;
(2)
The Arkansas compensating use tax levied by §§
26-53-106
and
26-53-107
; and
(3)
All city and county sales and use taxes.
Acts 1993, No. 1140, § 1; 2007, No. 182, § 27.
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 1 - GENERAL PROVISIONS (§§ 26-74-101 — 26-74-103) › Section 26-74-103 - Fort Smith Clearinghouse

The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from:
(1)
The Arkansas gross receipts tax levied by §§
26-52-301
,
26-52-302
, and
26-63-402
;
(2)
The Arkansas compensating use tax levied by §§
26-53-106
and
26-53-107
; and
(3)
All city and county sales and use taxes.
Acts 1993, No. 913, § 1; 2007, No. 182, § 28.
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 26-74-201 - Purpose

(a)
This subchapter is intended to supplement all constitutional provisions and other acts adopted for the acquiring, constructing, and equipping of capital improvements of a public nature and the issuance of bonds for the financing of capital improvements of a public nature.
(b)
When applicable, in accordance with the provisions of this subchapter, this subchapter may be used by any county as an alternative, notwithstanding and without the necessity of compliance with any constitutional provision or any other act authorizing the county, or any commission or agency of the county, to issue bonds for the purpose of financing the acquisition, construction, and equipment of capital improvements of a public nature.
(c)
(1)
This subchapter is intended to supplement and be levying authority in addition to all other statutes authorizing countywide sales and use taxes.
(2)
Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the general fund of a municipality or county may be used, or a combination thereof, except as may be expressly limited by the ballot for the election at which the tax was approved or by the ballot for a subsequent election on the purposes for the tax.
Acts 1981 (1st Ex. Sess.), No. 26, § 24, as added by Acts 1983, No. 723, § 7; A.S.A. 1947, § 17-2042; Acts 2001, No. 1560, § 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 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-201 — 26-74-223) › Section 26-74-202 - Construction

This subchapter shall be liberally construed to accomplish the purposes of this subchapter.
Acts 1981 (1st Ex. Sess.), No. 26, § 24, as added by Acts 1983, No. 723, § 7; A.S.A. 1947, § 17-2042.
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 26-74-205 - Voters' approval of bonds

No ordinance shall be passed by the quorum court of a county under §
26-74-204
until a majority of the qualified electors of the county voting on the question shall have approved the principal amount of the bonds and the purpose for which the bonds will be issued at an election called for that purpose and conducted in accordance with the general county election laws.
Acts 1981 (1st Ex. Sess.), No. 26, § 25, as added by Acts 1983, No. 723, § 8; A.S.A. 1947, § 17-2043.
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 26-74-206 - 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 the purposes of §§
26-74-210
,
26-74-214
, and
26-74-217
.
Acts 1981 (1st Ex. Sess.), No. 26, § 23, as added by Acts 1983, No. 723, § 6; A.S.A. 1947, § 17-2041.
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 26-74-207 - Call for tax election

(a)
(1)
A county quorum court may call an election for the levy of a countywide sales and use tax in the amount of:
(A)
One-eighth of one percent (0.125%);
(B)
One-fourth of one percent (0.25%);
(C)
One-half of one percent (0.50%);
(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)
(1)
If a petition is filed requesting an election on the question of the levy of the tax authorized under this subchapter, the quorum court shall submit the question of the levying of the tax to the electors.
(2)
The petition must be signed by a number of the legal voters in the county that shall be no less than fifteen percent (15%) of the number of votes cast for the office of circuit clerk at the last preceding general election.
(3)
The election shall be held within one hundred twenty (120) days of the filing of the petition.
(c)
The county 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 the county board of election commissioners.
Amended by Act 2021, No. 610,§ 29, eff. 1/1/2022.
Acts 1981 (1st Ex. Sess.), No. 26, §§ 1, 2; A.S.A. 1947, §§ 17-2021, 17-2022; Acts 1991, No. 765, § 6; 1999, No. 1357, § 1; 2001, No. 1560, § 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 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-201 — 26-74-223) › Section 26-74-210 - Resubmission of question of levy or repeal

(a)
(1)
When the question of the levy or repeal of a county sales and use tax is submitted to the electors and the proposition is approved or defeated, the question shall not again be submitted to the electors by ordinance of the quorum court of the county or by petition of electors at a special or general election for a period of six (6) months from the date the proposition was last voted upon.
(2)
(A)
A petition requesting that the issue be submitted to the electors of the county shall contain the signatures of at least fifteen percent (15%) of the electors of the county as determined by the total number of votes cast for all candidates for circuit clerk of the county at the last preceding general election.
(B)
(i)
The petition shall be filed and verified by the county clerk.
(ii)
If the petition is found to be sufficient, the issue shall be submitted to the electors at a special election on a date as may be requested by the petition.
(C)
The special election shall be called in accordance with §
7-11-201
et seq. for a date not more than ninety (90) days from the date on which the county clerk certifies the sufficiency of the petition to the county board of election commissioners.
(b)
(1)
The ballot title for use in an election on the question of abolishing the county sales and use tax shall be the same as indicated in §
26-74-208
, except that the word "ABOLISH" shall be substituted for the word "ADOPTION".
(2)
The effective date of any affirmative vote to abolish the tax shall correspond to the dates indicated in this subchapter for the initial effective date of the tax.
(c)
Notwithstanding anything in this subchapter to the contrary, in any county in which a local sales and use tax has been adopted in the manner provided for in 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 repealed, abolished, or reduced so long as the lease is effective or any of such bonds are outstanding.
Acts 1981 (1st Ex. Sess.), No. 26, § 8; 1983, No. 723, § 2; 1985, No. 526, § 1; A.S.A. 1947, § 17-2028; Acts 2005, No. 2145, § 68; 2007, No. 1049, § 90; 2009, No. 1480, § 109.
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 26-74-211 - 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 its effective date, the county court shall notify the Secretary of the Department of Finance and Administration of the results.
(b)
A rate change will be 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 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 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,§ 4371, eff. 7/1/2019.
Acts 1981 (1st Ex. Sess.), No. 26 § 9; A.S.A. 1947, § 17-2029; Acts 2003, No. 383, § 3; 2003, No. 1273, § 35.
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 26-74-212 - Applicability of tax

(a)
A county sales tax levied under this subchapter or in §
26-74-301
et seq. shall be applicable to sales of items and services sold by a business, and the tax shall be administered under the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., and the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
(b)
When a direct pay permit holder purchases tangible personal property or taxable services either from an Arkansas or out-of-state vendor for use, storage, consumption, or distribution in Arkansas, the permit holder shall accrue and remit the county sales or use tax, if any, pursuant to the sourcing rules in §§
26-52-521
and
26-52-522
.
Acts 1981 (1st Ex. Sess.), No. 26, § 7; A.S.A. 1947, § 17-2027; Acts 1991, No. 536, § 1; 1991, No. 765, § 9; 1992 (1st Ex. Sess.), No. 78, § 2; 2003, No. 374, §§ 1, 2; 2003, No. 1273, § 36; 2007, No. 181, § 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 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-201 — 26-74-223) › Section 26-74-213 - 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 the tax on the first two thousand five hundred dollars ($2,500) of 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)
If 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 if 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)
If the rebate is credited against tax paid as set out in this subsection, then no other rebate of the tax shall be given.
(c)
In a county that has adopted a county sales tax pursuant to §
26-74-301
et seq. before December 1, 1981, the county quorum court may by ordinance provide for a rebate of any county sales and use taxes collected in excess of a specified amount on the sale of a:
(1)
Motor vehicle;
(2)
Aircraft;
(3)
Watercraft;
(4)
Modular home;
(5)
Manufactured home; or
(6)
Mobile home.
Amended by Act 2019, No. 910,§ 4372, eff. 7/1/2019.
Acts 1981 (1st Ex. Sess.), No. 26, §§ 10, 12; A.S.A. 1947, §§ 17-2030, 17-2032; Acts 1993, No. 669, § 2; 2003, No. 1273, § 37.
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 26-74-215 - 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,§ 3061, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4377, eff. 7/1/2019.
Acts 1981 (1st Ex. Sess.), No. 26, § 13; A.S.A. 1947, § 17-2033.
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 26-74-216 - 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 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 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 city or county.
Amended by Act 2019, No. 910,§ 4378, eff. 7/1/2019.
Acts 1981 (1st Ex. Sess.), No. 26, § 14; A.S.A. 1947, § 17-2034.
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 26-74-217 - Repeal upon levy of additional statewide gross receipts tax - Exception

(a)
Subject to the provisions of subsection (b) of this section, if the General Assembly shall levy an additional statewide gross receipts tax of one percent (1%) or more, the quorum court of any county which has levied a sales tax or a sales and use tax pursuant to the authority granted in this subchapter or under the provisions of §
26-74-301
et seq., may repeal that county sales tax or county sales and use tax by ordinance approved by the quorum court.
(b)
In any county in which a local sales tax or sales and use tax has been adopted in the manner provided for in this subchapter and all or any portion pledged to secure the payment of lease rentals or bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be repealed, abolished, or reduced so long as the lease is effective or any of the bonds are outstanding.
Acts 1981 (1st Ex. Sess.), No. 26, § 15; 1983, No. 723, § 4; A.S.A. 1947, § 17-2035.
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 26-74-218 - Existing county sales taxes

All county sales taxes adopted under the provisions of §§
26-74-301
-
26-74-314
which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of this subchapter. However, these taxes shall be administered in accordance with 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 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-201 — 26-74-223) › Section 26-74-219 - Levy of use tax in counties having sales tax

In all counties which prior to December 1, 1981, have adopted a local sales tax under the provisions of §§
26-74-301
-
26-74-314
, there is also levied a local compensating tax, which in all respects shall be administered and enforced in accordance with the provisions of §§
26-74-301
-
26-74-314
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 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-201 — 26-74-223) › Section 26-74-220 - 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 a tax collected by the Secretary of the Department of Finance and Administration.
Amended by Act 2019, No. 910,§ 4379, eff. 7/1/2019.
Acts 1983, No. 802, §§ 1, 2; A.S.A. 1947, §§ 17-2044, 17-2045; Acts 1993, No. 669, § 3; 1997, No. 1176, § 5; 1999, No. 1137, § 3; 2003, No. 1273, § 38.
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 26-74-221 - 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 Trust 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, § 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 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-201 — 26-74-223) › Section 26-74-222 - Levy of sales tax only

(a)
In any county having previously adopted a one percent (1%) countywide sales tax pursuant to this subchapter or §
26-74-301
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 §
26-74-301
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 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-74-201 — 26-74-223) › Section 26-74-223 - Levy of compensating use tax

(a)
In all counties which adopt a local sales tax under the provisions of this subchapter or §
26-74-301
et seq., or which prior to September 4, 1987, have adopted a local sales tax under the provisions of this subchapter or §
26-74-301
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 26-74-301 - Purpose

(a)
This subchapter is intended to supplement all constitutional provisions and other acts adopted for the acquiring, constructing, and equipping of capital improvements of a public nature and the issuance of bonds for the financing of a capital improvement of a public nature.
(b)
When applicable in accordance with the provisions of this subchapter, this subchapter may be used by any county as an alternative notwithstanding and without the necessity of compliance with any constitutional provision or any other act authorizing the county, or any commission or agency of the county, to issue bonds for the purpose of financing the acquisition, construction, and equipment of capital improvements of a public nature.
(c)
(1)
This subchapter is intended to supplement and be levying authority in addition to all other statutes authorizing countywide sales and use taxes.
(2)
Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the general fund of a municipality or county may be used, or a combination thereof, except as may be expressly limited by the ballot for the election at which the tax was approved or by the ballot for a subsequent election on the purposes for the tax.
Acts 1981, No. 991, § 16, as added by Acts 1983, No. 725, § 6; A.S.A. 1947, § 17-2020.4; Acts 2001, No. 1560, § 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 26-74-302 - Construction

This subchapter shall be liberally construed to accomplish the purposes of this subchapter.
Acts 1981, No. 991, § 16, as added by Acts 1983, No. 725, § 6; A.S.A. 1947, § 17-2020.4.