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14-57-703. Other taxation prohibited.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-57-703. Other taxation prohibited.
Any city of the first or second class or any incorporated town levying and collecting a vehicle tax under the provisions of this subchapter shall not be entitled to levy and collect a vehicle tax under the provisions of §§ 26-78-102 — 26-78-108, relating to motor vehicle tax for local highways.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-57-703
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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Stable record: arkansas_code:legal_authorities:14-57-703
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 8d95b1b04ccbbb41fb86ed96eb087539d671d61ff69d054513d59d9122665736
Source location: content.xml paragraph 18269
Stored source content
14-57-703. Other taxation prohibited.
Any city of the first or second class or any incorporated town levying and collecting a vehicle tax under the provisions of this subchapter shall not be entitled to levy and collect a vehicle tax under the provisions of §§ 26-78-102 — 26-78-108, relating to motor vehicle tax for local highways.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-78-102. Authority to levy vehicle tax.
(a) In addition to such taxes as are levied by the State of Arkansas for the privilege of using and operating motor vehicles on the public roads and highways of this state, the counties of the state and municipalities therein under the conditions set forth in this chapter are authorized, respectively, to levy a tax to the maximum amount specified in § 26-78-104 upon the owners of motor vehicles for the privilege of using and operating their vehicles upon the public roads, streets, and other public ways in the county or municipality.
(b) The levy of the tax authorized by this chapter when made by a county shall be by resolution adopted by the quorum court of the county, and when made by a municipality shall be by resolution adopted by the governing body of the municipality.
(c) The tax authorized in this chapter to be levied shall be designated and known as the “County and Municipality Vehicle Tax”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-78-102
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 26-78-102. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-78-108. Disbursement of revenues.
(a) In the case of the County and Municipality Vehicle Tax, the county treasurer not later than the tenth day next following the end of each calendar month shall distribute the revenues so received by the county treasurer as follows:
(1) Each municipality shall receive by deposit with the municipal treasurer the full amount paid by a taxpayer residing at the time of payment as reflected by the address of the taxpayer on the receipt referred to in § 26-78-106 within the corporate limits of the municipality; and
(2) The county shall receive the full amount paid by a taxpayer residing at the time of payment as reflected by the address of the taxpayer on the receipt referred to in § 26-78-106 in the county but outside of the corporate limits of any municipality in the county.
(b) Except in the case of the issuance of bonds, as provided, proceeds of the vehicle tax shall be handled as follows:
(1) Proceeds of the vehicle tax received by the county treasurer shall be credited to the county highway fund, there to be used for the maintenance, construction, and reconstruction of roads, bridges, and other public ways in the county highway system. The county treasurer shall be entitled to a commission of two percent (2%) for handling the funds;
(2) Proceeds of the tax received by the treasurer of each municipality from collections pursuant to the levy by the county quorum court shall be credited to the street fund, there to be used for the maintenance, construction, and reconstruction of streets and other public ways in the municipality; and
(3) Proceeds received from a levy made directly by the governing body of a municipality, pursuant to the authority and subject to the conditions set forth in this chapter, shall be credited by
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-78-108
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 26-78-108. This identifies an authority to review, not proof of applicability.