Arkansas Code

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Subchapter 2 — Sales and Use Tax for Capital Improvements

• Section26-75-201. Purpose.
• Section26-75-202. Construction.
• Section26-75-203. Definitions.
• Section26-75-204. Issuance of bonds.
• Section26-75-205. Voter approval of bonds.
• Section26-75-206. Pledge of revenues.
• Section26-75-207. Levying of tax.
• Section26-75-208. Special election required.
• Section26-75-209. Effective date of ordinance.
• Section26-75-210. Abolishment of tax.
• Section26-75-211. Notification required.
• Section26-75-212. Collection of tax.
• Section26-75-213. Resubmission of question of levy or repeal.
• Section26-75-214. Administration, collection, etc., of tax.
• Section26-75-215. Repeal of taxes upon levy of additional statewide gross receipts tax — Exception.
• Section26-75-216. Applicability of tax.
• Section26-75-217. Disposition of funds.
• Section26-75-218. Rules.
• Section26-75-219. Procedures and penalties for enforcement.
• Section26-75-220. Existing taxing powers not limited.
• Section26-75-221. Existing city sales taxes.
• Section26-75-222. Maximum tax limitation.
• Section26-75-223. Administration of Local Sales and Use Tax Trust Fund.