reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 6 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE (§§ 26-74-601 — 26-74-615) › Section 26-74-601 - Definitions

As used in this subchapter:
(1)
"Calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1;
(2)
"District" means any community college district formed pursuant to Arkansas Constitution, Amendment 52, and applicable law and composed of the territory of an eligible county;
(3)
"Eligible campus" means the campus of any community college located in an eligible county that has merged into a qualified university;
(4)
"Eligible county" means any county the territory of which constitutes a community college district created pursuant to Arkansas Constitution, Amendment 52, and applicable law, which community college is currently or in the future designated or recognized by the General Assembly as having authority to offer selected baccalaureate degrees and is to be or is being merged into a qualified university, and which district has in effect at the time of the merger an ad valorem tax levied pursuant to Arkansas Constitution, Amendment 52, and applicable law, for the support of the community college;
(5)
"Local board" means the governing board of the community college located in the district that has entered into an agreement of merger with a qualified university pursuant to which the local board shall become an advisory board for the eligible campus;
(6)
"Qualified university" means any public four-year institution of higher education or university system into which a community college included within a district is being or is to be merged; and
(7)
"Tax" means the sales and use tax levied under this subchapter.
Amended by Act 2019, No. 910,§ 4405, eff. 7/1/2019.
Acts 2001, No. 1796, § 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 6 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE (§§ 26-74-601 — 26-74-615) › Section 26-74-602 - Dissolution of district

(a)
As an alternative to the method for dissolution of a district set forth in §
6-61-519(b)
, the question of dissolving the district and repealing the millage tax may be authorized by the affirmative vote of a majority of the members of the local board of the community college and submitted to the electors of the district at a special or general election called by ordinance of the quorum court of the county in which the district is located.
(b)
The dissolution of the district and repeal of the millage tax may be made contingent upon the electors levying a countywide sales and use tax pursuant to this subchapter.
(c)
The question of dissolving the district, repealing the millage tax, and levying the countywide sales and use tax shall be subject to approval by a majority of the qualified electors of the district voting on the question at the election.
Acts 2001, No. 1796, § 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 6 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE (§§ 26-74-601 — 26-74-615) › Section 26-74-603 - Call for tax election

(a)
Any eligible county may by ordinance of its quorum court levy a countywide sales and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), or one percent (1%) to provide capital improvements to or the maintenance and operation of an eligible campus.
(b)
(1)
No ordinance shall be adopted by the quorum court of an eligible county for the purpose of levying a tax under this subchapter unless the quorum court shall have been requested to adopt the ordinance by the local board and until a majority of the qualified electors of the eligible county voting on the question at a special election shall have approved levy of the tax.
(2)
The election shall be called by ordinance and proclamation issued in accordance with §
7-11-201
et seq.
(3)
The ballot for the election shall be subject to the approval of the local board.
(c)
(1)
The quorum court of an eligible county levying a tax under this subchapter may refer to the voters of the county the question of an extension of the period during which the tax is to be levied and an extension of the period during which the tax cannot be repealed or reduced.
(2)
The end of the period for which the tax is levied shall be the last day of a calendar quarter.
(3)
The election to extend the period during which the tax authorized under this subchapter is to be levied and to extend the period during which the tax cannot be repealed or reduced shall be called by ordinance issued under §
7-11-201
et seq.
(4)
An election to extend the period of the levy of the tax and to extend the period during which the tax cannot be repealed or reduced is not an election on the levy of the tax.
(d)
The quorum court shall notify its county board of election commissioners that a measure has been referred to the vote of the people under this section and shall submit a copy of the ordinance calling the election and the proposed ballot language to its county board of election commissioners.
Amended by Act 2013, No. 1087,§ 1, eff. 8/16/2013.
Acts 2001, No. 1796, § 1; 2005, No. 2145, § 69; 2007, No. 1049, § 91; 2009, No. 1480, § 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 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 6 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE (§§ 26-74-601 — 26-74-615) › Section 26-74-604 - Form of ballot

(a)
The ballot for an election called under §
26-74-603(b)
shall be substantially in the form and of the content determined by the quorum court of the eligible county.
(b)
In addition to the question of the levy of the tax, the ballot for the election called under §
26-74-603(b)
at the request of the local board may provide for the dissolution of the district pursuant to the merger of the community college into the qualified university.
(c)
(1)
The ballot for an election called under §
26-74-603(b)
may provide for an effective date for the levy of the tax under §
26-74-605(g)
for termination or reduction of the tax after a specified period and for restrictions on the power to repeal or reduce the tax if the agreement for merger is entered into in reliance on such restrictions.
(2)
The period for which the tax cannot be repealed or reduced shall not exceed thirty (30) years.
(d)
(1)
The ballot for an election called under §
26-74-603(c)
on the question of an extension of the period for the levy of the tax and the period during which the tax cannot be reduced or repealed shall state the period during which the levy of the tax is to be extended and the new period during which the tax cannot be reduced or repealed.
(2)
After giving effect to the proposed extension period, the period for which the tax cannot be repealed or reduced shall not exceed thirty (30) years from the effective date of the tax.
Amended by Act 2013, No. 1087,§ 2, eff. 8/16/2013.
Acts 2001, No. 1796, § 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 6 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE (§§ 26-74-601 — 26-74-615) › Section 26-74-606 - Abolishment of tax

(a)
Subject to the restriction on the ballot for the levy of the tax as set forth in §
26-74-604
, the tax shall expire only after a majority of electors voting on the question have approved the abolishment of the tax.
(b)
The termination date shall be the last day of a calendar quarter determined by using the provisions of §
26-74-605(c)
-(e) as if the tax were being approved.
Acts 2001, No. 1796, § 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 6 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE (§§ 26-74-601 — 26-74-615) › Section 26-74-607 - Notification of results

Within ten (10) days after the certification of the votes of any election resulting in the adoption or abolition of a tax levied pursuant to this subchapter and ninety (90) days before the effective date of the tax, the county judge shall notify the Secretary of the Department of Finance and Administration of the results.
Amended by Act 2019, No. 910,§ 4408, eff. 7/1/2019.
Acts 2001, No. 1796, § 1; 2003, No. 1273, § 49.
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 6 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE (§§ 26-74-601 — 26-74-615) › Section 26-74-608 - Applicability of tax

(a)
A tax levied pursuant to the authority granted in this subchapter 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 2001, No. 1796, § 1; 2003, No. 374, §§ 3, 4; 2003, No. 1273, § 50; 2007, No. 181, § 43.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 74 - COUNTY SALES AND USE TAXES (§§ 26-74-101 — 26-74-615) › Subchapter 6 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE (§§ 26-74-601 — 26-74-615) › Section 26-74-610 - 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,§ 3066, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4412, eff. 7/1/2019.
Acts 2001, No. 1796, § 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 6 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE (§§ 26-74-601 — 26-74-615) › Section 26-74-611 - Procedures and penalties for enforcement

(a)
The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing any tax imposed pursuant to this subchapter shall be the same as for the state gross receipts tax and the state 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 eligible county under this subchapter in addition to that required to pay any amount due to the state under the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., or the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
(2)
The proceeds from the sale shall first be applied to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the eligible county.
Amended by Act 2019, No. 910,§ 4413, eff. 7/1/2019.
Acts 2001, No. 1796, § 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 6 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE (§§ 26-74-601 — 26-74-615) › Section 26-74-612 - 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)
A vendor collecting, reporting, and remitting the tax shall show the tax as a separate entry on the tax report form filed with the Secretary of the Department of Finance and Administration.
Amended by Act 2019, No. 910,§ 4414, eff. 7/1/2019.
Acts 2001, No. 1796, § 1; 2003, No. 1273, § 51.
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 6 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE (§§ 26-74-601 — 26-74-615) › Section 26-74-613 - Administration of Local Sales and Use Tax Trust Fund

(a)
(1)
There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund for the remittance of local sales and use taxes that shall be known as the "Local Sales and Use Tax Trust Fund".
(2)
(A)
There is also created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State 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 that was collected in local taxing jurisdictions that are not immediately identifiable and money collected in local jurisdictions that 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 that has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund.
(iii)
When the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues.
(b)
(1)
As the administrator of the Local Sales and Use Tax Trust Fund, the Treasurer of State shall review the flow of money 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)
(A)
After making the estimate, the Treasurer of State shall invest the estimated surplus amount in certificates of deposit issued by any financial institution located in the State of Arkansas.
(B)
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 transmit monthly to the county treasurer the county's proportionate share of the interest derived from investment of the Local Sales and Use Tax Trust Fund.
Acts 2001, No. 1796, § 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 6 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE (§§ 26-74-601 — 26-74-615) › Section 26-74-614 - Limit on combined total sales and use tax levy

Notwithstanding any other law granting a county authority to levy sales and use taxes, no eligible county levying a tax pursuant to this subchapter shall have authority to levy such a tax if the effect of the levy of the tax is to cause the rate of the combined total sales and use taxes of the eligible county to exceed three percent (3%).
Acts 2001, No. 1796, § 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 6 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE (§§ 26-74-601 — 26-74-615) › Section 26-74-615 - Supplemental nature of the subchapter

This subchapter shall be supplemental to all other laws authorizing counties to levy sales and use taxes to operate and maintain and provide capital improvements for public institutions of higher education.
Acts 2001, No. 1796, § 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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-75-101 — 26-75-102) › Section 26-75-101 - 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, § 29.
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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-75-101 — 26-75-102) › Section 26-75-102 - 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, § 30.
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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-201 - 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 city as an alternative, notwithstanding and without the necessity of compliance with any constitutional provision or any other act authorizing the city, or any commission or agency of the city, 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 for all Arkansas municipalities in addition to all other statutes authorizing municipal 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 municipality's general fund may be used or for a combination thereof.
Acts 1981 (1st Ex. Sess.), No. 25, § 17, as added by Acts 1983, No. 726, § 8; A.S.A. 1947, § 19-4536; Acts 2001, No. 1561, § 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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-202 - Construction

This subchapter shall be liberally construed to accomplish the purposes of this subchapter.
Acts 1981 (1st Ex. Sess.), No. 25, § 17, as added by Acts 1983, No. 726, § 8; A.S.A. 1947, § 19-4536.
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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-205 - Voter approval of bonds

No ordinance shall be passed by the governing body of a city under §
26-75-204
until a majority of the qualified electors of the city voting on the question shall have approved, at an election called for that purpose and conducted in accordance with the general municipal election laws, the principal amount of the bonds and the purpose for which the bonds will be issued.
Acts 1981 (1st Ex. Sess.), No. 25, § 18, as added by Acts 1983, No. 726, § 9; A.S.A. 1947, § 19-4537.
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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-206 - Pledge of revenues

Any city levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such city under the authority of any other law for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of any capital improvements of a public nature or on bonds issued to refund such bonds, and such bonds, including the refunding bonds, shall be deemed to have been authorized by this subchapter for purposes of §§
26-75-207
-
26-75-212
,
26-75-213
,
26-75-215
, and
26-75-217
.
Acts 1981 (1st Ex. Sess.), No. 25, § 16, as added by Acts 1983, No. 726, § 7; A.S.A. 1947, § 19-4535.
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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-207 - Levying of tax

(a)
(1)
The governing body of any city may adopt an ordinance levying a local sales and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), one percent (1%), or any combination of these amounts for the benefit of the city in accordance with the provisions of this subchapter.
(2)
Each local sales and use tax authorized under this subchapter shall be adopted by ordinance or by petition as described in subsection (b) of this section and with the approval of the voters of the municipality in accordance with this subchapter.
(b)
(1)
A legal voter of a city may file a petition with the governing body of that city requesting a special election on the question of levying a local sales and use tax authorized under this subchapter in an amount as provided in subdivision (a)(1) of this section.
(2)
The petition shall be signed by a number of the legal voters in the city that is no less than fifteen percent (15%) of the number of votes cast for the office of mayor at the last preceding general election.
(c)
(1)
The governing body of the city by such levying ordinance or the petition described in subsection (b) of this section is not required to but may provide for an expiration date for such local sales and use tax.
(2)
If an expiration date is provided, that date shall be the last day of the last month of a calendar quarter.
(d)
(1)
The levying ordinance or the petition may indicate an effective date for the ordinance or petition that is effective later than the effective date provided in §
26-75-209(1)(D)(ii)
.
(2)
The effective date of the ordinance or petition delayed under subdivision (d)(1) of this section shall:
(A)
Be scheduled on the first day of the first month of a calendar quarter; and
(B)
Not be delayed for more than thirty-six (36) months after the date the ordinance or petition would be effective under §
26-75-209(1)(D)(ii)
.
(e)
The sales tax portion of any local sales and use tax adopted under this subchapter shall be levied by the governing body on the receipts from the sale at retail of all items and services that are subject to taxation 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.
Amended by Act 2021, No. 448,§ 11, eff. 7/28/2021.
Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. 1947, § 19-4524; Acts 1991, No. 765, § 14; 1991, No. 1019, § 1; 1995, No. 565, § 6; 2001, No. 1561, § 5; 2003, No. 1273, § 52; 2007, No. 116, §§ 1, 2; 2009, No. 957, § 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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-209 - Effective date of ordinance

In order to provide time for the preparations for election set forth in this subchapter and to provide for the accomplishment of the administrative duties of the Secretary of the Department of Finance and Administration, the following effective dates are applicable with reference to any such ordinance levying such tax:
(1)
(A)
The ordinance or petition described in §
26-75-207
levying the tax shall not be effective until after the election has been held.
(B)
Following the election, the mayor of the city shall issue his or her proclamation of the results of the election with reference to the local sales and use tax, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city.
(C)
Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county where the city is located within thirty (30) days of the date of publication of the proclamation.
(D)
(i)
The mayor of the city shall notify the secretary of the rate change after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax.
(ii)
If an election challenge is not filed within the thirty-day challenge period, the ordinance or petition described in §
26-75-207
shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the full thirty-day period of challenge.
(iii)
The effective date of the ordinance or petition may be delayed under §
26-75-207(d)
.
(E)
The rate change shall become applicable on the first day of a quarter after one hundred twenty (120) days' notice by the secretary to sellers on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog; and
(2)
(A)
In the event of an election contest, the tax shall be collected as prescribed in subdivision (1) of this section unless enjoined by a court order.
(B)
A hearing of these matters of litigation shall be advanced on the docket of the court and disposed of at the earliest feasible time.
Amended by Act 2019, No. 910,§ 4420, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4419, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4418, eff. 7/1/2019.
Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. 1947, § 19-4524; Acts 1993, No. 266, § 4; 1995, No. 565, § 7; 2003, No. 1273, §§ 53, 54; Acts 2007, No. 116, §§ 4, 5; 2009, No. 957, § 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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-211 - Notification required

(a)
As soon as is feasible, and no later than ten (10) days following each of the events set forth in the ordinance with reference to the procedure for the adoption or abolition of a tax and the effective dates of such an action, the city clerk of the city shall notify the Secretary of the Department of Finance and Administration of such event.
(b)
(1)
If any city in which a local sales and use tax has been imposed in the manner provided for in this subchapter shall thereafter change or alter its boundaries, the city clerk of the city shall forward to the secretary at least ninety (90) days before the effective date a certified copy of the ordinance adding or detaching territory from the city, which shall be accompanied by a map clearly showing the territory added or detached.
(2)
After receipt of the ordinance and map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of sixty (60) days' notice by the secretary to sellers.
Amended by Act 2019, No. 910,§ 4422, eff. 7/1/2019.
Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. 1947, § 19-4524; Acts 1995, No. 565, § 8; 2003, No. 383, § 5; 2003, No. 1273, § 55.
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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-212 - Collection of tax

(a)
(1)
(A)
In each city where a local sales and use tax has been imposed in the manner provided by this subchapter, every retailer shall add the tax imposed by 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., and the tax imposed by this subchapter to his or her sale price, and when added, the combined tax shall:
(i)
Constitute a part of the price;
(ii)
Be a debt of the purchaser to the retailer until paid; and
(iii)
Be recoverable at law in the same manner as the purchase price.
(B)
When the sale price in the city shall involve a fraction of a dollar, the two (2) combined taxes shall be added to the sale price.
(C)
A retailer shall be entitled to the same discount with respect to tax remitted under this subchapter as is authorized for the collection and remission of gross receipts taxes to the State of Arkansas as authorized in §
26-52-503
.
(2)
(A)
Any fraction of one cent (1¢) of tax that is less than one-half of one cent (1/2 of 1¢) shall not be collected.
(B)
Any fraction of one cent (1¢) of tax equal to one-half of one cent (1/2 of 1¢) or more shall be collected as a whole one cent (1¢) of tax.
(3)
In the event that the General Assembly or the electors of the state shall either increase or decrease the rate of the state gross receipts tax, the combined rate of the state gross receipts tax and the local sales tax shall be the sum of the two (2) rates.
(b)
The tax levied in this subchapter on new and used motor vehicles shall be collected by the Secretary of the Department of Finance and Administration directly from the purchaser in the manner prescribed in §
26-52-510
.
(c)
(1)
Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on the vendor's sales and use tax report.
(2)
The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code.
(3)
The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.
(4)
This subsection only applies to a tax collected by the secretary.
Amended by Act 2019, No. 910,§ 4424, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4423, eff. 7/1/2019.
Acts 1981 (1st Ex. Sess.), No. 25, § 2; 1983, No. 802, § 3; A.S.A. 1947, § 19-4524; Acts 1997, No. 1176, § 10; 2003, No. 747, § 5; 2003, No. 1273, § 56.
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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-213 - Resubmission of question of levy or repeal

(a)
(1)
Except as provided in §
26-75-210
and in subsection (b) of this section, when the question of the levy or repeal of a city 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 governing body of the city or by a petition of electors for a period of six (6) months from the date the question was last voted upon.
(2)
A petition requesting that the question be submitted to the electors of the city shall contain the signatures of at least fifteen percent (15%) of the electors of the city as determined by the total number of votes cast for all candidates for mayor of the city at the last preceding general election.
(3)
(A)
The petition shall be filed with and verified by the city clerk.
(B)
If the petition is found to be sufficient, the question shall be submitted to the electors on the next special election date under §
7-11-205
after certification of the sufficiency of the petition to the governing body of the city.
(4)
The special election shall be called in accordance with §
7-11-201
et seq.
(b)
In any city 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 the payment of lease rentals or bonds as authorized by this subchapter, that portion of the tax pledged to the payment of lease rentals or bonds shall not be repealed, abolished, or reduced so long as the lease is in effect or any of the bonds are outstanding.
Amended by Act 2021, No. 610,§ 35, eff. 1/1/2022.
Amended by Act 2021, No. 610,§ 34, eff. 1/1/2022.
Acts 1981 (1st Ex. Sess.), No. 25, § 3; 1983, No. 726, § 3; A.S.A. 1947, § 19-4525; Acts 1989, No. 862, § 1; 2005, No. 2145, § 71; 2007, No. 1049, § 93; 2009, No. 1480, § 112.
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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-214 - Administration, collection, etc., of tax

(a)
On and after the effective date of any tax imposed under the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax.
(b)
In addition to the state gross receipts tax and compensating tax, the secretary shall collect an additional tax under the authority of this subchapter on the receipts from the sale at retail or on the sale price or lease or rental price on the storage, use, distribution, or other consumption of all taxable items and services subject to the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., and the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
(c)
(1)
The tax imposed under this subchapter and the tax imposed under the gross receipts tax and compensating tax shall be collected together and reported upon such forms and under such administrative rules as may be prescribed by the secretary not inconsistent with the provisions of this subchapter.
(2)
Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report.
(3)
The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code.
(4)
The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.
(5)
This subsection only applies to a tax collected by the secretary.
(d)
On and after the effective date of any proposition to abolish such local sales and use tax in any city, the secretary shall comply with the proposition as provided in this subchapter.
Amended by Act 2019, No. 315,§ 3067, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4428, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4427, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4426, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4425, eff. 7/1/2019.
Acts 1981 (1st Ex. Sess.), No. 25, § 4; A.S.A. 1947, § 19-4526; Acts 1997, No. 1176, § 11; 2003, No. 1273, § 57.
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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-215 - Repeal of taxes 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 governing body of any city which has levied a city sales and use tax pursuant to the authority granted in this subchapter, or under the provisions of §
26-75-301
et seq., §
26-75-501
et seq., or the Advertising and Promotion Commission Act, §
26-75-601
et seq., by ordinance approved by the governing body may repeal such city sales tax or city sales and use tax.
(b)
In any city 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 the payment of lease rentals or bonds as authorized by this subchapter, that portion of the tax pledged to the payment of lease rentals or bonds shall not be repealed, abolished, or reduced so long as the lease is in effect or any of the bonds are outstanding.
Acts 1981 (1st Ex. Sess.), No. 25, § 5; 1983, No. 726, § 4; A.S.A. 1947, § 19-4527.
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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-216 - Applicability of tax

(a)
A city sales and use tax levied pursuant to the authority granted in this subchapter or in §
26-75-301
et seq. shall be applicable to sales of items and services sold by a business and shall be administered in accordance with 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 city sales and use tax, if any, pursuant to the sourcing rules in §§
26-52-521
and
26-52-522
.
Acts 1981 (1st Ex. Sess.), No. 25, § 6; A.S.A. 1947, § 19-4528; Acts 1991, No. 536, § 2; 1991, No. 765, § 16; 1992 (1st Ex. Sess.), No. 73, § 3; 2003, No. 374, §§ 5, 6; 2003, No. 1273, § 58; 2007, No. 181, § 42.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-218 - Rules

The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter.
Amended by Act 2019, No. 315,§ 3068, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4431, eff. 7/1/2019.
Acts 1981 (1st Ex. Sess.), No. 25, § 9; A.S.A. 1947, § 19-4531.
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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-219 - 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, 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 such 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 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.
Amended by Act 2019, No. 910,§ 4433, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4432, eff. 7/1/2019.
Acts 1981 (1st Ex. Sess.), No. 25, § 10; A.S.A. 1947, § 19-4532.
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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-220 - Existing taxing powers not limited

No provision of this subchapter shall be construed to abolish or limit existing powers of taxation of the city.
Acts 1981 (1st Ex. Sess.), No. 25, § 8; A.S.A. 1947, § 19-4530.
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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-221 - Existing city sales taxes

(a)
All city taxes adopted pursuant to §
26-75-301
et seq., §
26-75-501
et seq., or the Advertising and Promotion Commission Act, §
26-75-601
et seq., 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 except as to the administration, collection, enforcement, and operation of the tax as specifically set out in this subchapter.
(b)
It is recognized by the General Assembly that several municipalities, such as North Little Rock, Siloam Springs, Mountain Home, Conway, Caddo Valley, and others, have enacted a sales and use tax pursuant to §
26-75-301
et seq. It is the intent of the General Assembly to affirm the validity of sales and use taxes adopted and enacted by those municipalities. It is provided further that for city sales and use taxes adopted pursuant to these statutes, the procedures for repeal and enforcement as set out in this subchapter shall hereinafter be applicable to any such tax adopted by any city pursuant to them.
Acts 1981 (1st Ex. Sess.), No. 25, § 12; A.S.A. 1947, § 19-4533.
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 75 - MUNICIPAL SALES AND USE TAXES (§§ 26-75-101 — 26-75-801) › Subchapter 2 - SALES AND USE TAX FOR CAPITAL IMPROVEMENTS (§§ 26-75-201 — 26-75-223) › Section 26-75-222 - Maximum tax limitation

(a)
(1)
Any municipal 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 from 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 from 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 city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report.
(2)
The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code.
(3)
The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.
(c)
This section only applies to a tax collected by the Secretary of the Department of Finance and Administration.
Amended by Act 2019, No. 910,§ 4434, eff. 7/1/2019.
Acts 1983, No. 802, §§ 1, 2; A.S.A. 1947, §§ 17-2044, 17-2045; Acts 1993, No. 669, § 4; 1997, No. 1176, § 13; 1999, No. 1137, § 5; 2003, No. 1273, § 59.