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14-174-103. Levy of new taxes permitted.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-174-103. Levy of new taxes permitted.
(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.
(2)(A) However, no ordinance levying any tax authorized by this subchapter shall be valid until adopted at a special election in accordance with § 7-11-201 et seq. by qualified electors of the city or in the county where the tax is to be imposed, as the case may be.
(B) An election will also be required to increase, decrease, or repeal a tax levied pursuant to this subchapter.
(b) Nothing in this subchapter shall be construed to diminish the existing powers of county governments or city governments.
(c) Nothing in this subchapter shall terminate, repeal, or otherwise affect any other tax levied by a local government.
(d) The local government levying the tax shall collect and administer the tax.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-174-103
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:14-174-103
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: cb3df669d92faaa6378aa38a927b571b346684247ccafa8af0089a5056926193
Source location: content.xml paragraph 41812
Stored source content
14-174-103. Levy of new taxes permitted.
(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.
(2)(A) However, no ordinance levying any tax authorized by this subchapter shall be valid until adopted at a special election in accordance with § 7-11-201 et seq. by qualified electors of the city or in the county where the tax is to be imposed, as the case may be.
(B) An election will also be required to increase, decrease, or repeal a tax levied pursuant to this subchapter.
(b) Nothing in this subchapter shall be construed to diminish the existing powers of county governments or city governments.
(c) Nothing in this subchapter shall terminate, repeal, or otherwise affect any other tax levied by a local government.
(d) The local government levying the tax shall collect and administer the tax.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
7-11-201. Calling special elections on measures or questions.
Except for special school elections, all special elections on measures or questions referred to the voters by governmental entities as authorized by law shall be called by proclamation, ordinance, statute, resolution, order, or other authorized document of the properly constituted authority as required by law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 7-11-201
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 7-11-201. This identifies an authority to review, not proof of applicability.