Browse Arkansas Code titles and sections
26-52-605. Election proceedings.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-605. Election proceedings.
(a) The governing body of an Arkansas border city or town, as described in § 26-52-602, by ordinance, may call a special election, or, upon petition of not less than ten percent (10%) of the qualified electors of the Arkansas border city or town, as determined by the number of votes cast in the Arkansas border city or town for all candidates for election to the Office of Governor of Arkansas in the immediately preceding general election, filed with the city clerk of the city or town petitioning that a special election be called, a special election shall be called in accordance with § 7-11-201 et seq. in the city or town on the question of the imposition of an additional state tax of one percent (1%) to be administered and collected as a local sales tax upon the gross receipts or gross proceeds derived from taxable sales within the border city or town under the provisions of this chapter, and the proceeds derived therefrom shall benefit the State of Arkansas in lieu of the state income tax law applying to the net taxable income derived by individuals who are residents of the border city or town.
(b) The special election shall be called not later than one hundred twenty (120) days following the adoption of the ordinance by the governing body of the city or town, or the filing of a petition requesting the special election.
(c) Notice of the special election shall be given by publication in some newspaper of general circulation within the Arkansas border city or town on two (2) occasions not more than thirty (30) days and not less than ten (10) days prior to the date of the special election.
(d) The special election shall be held by the county board of election commissioners, and the special election judges and clerks shall be select
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-605
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:26-52-605
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 600fa92bb92bb8fc94a57f608342491577803350f93e589767360f476a95e509
Source location: content.xml paragraph 20644
Stored source content
26-52-605. Election proceedings.
(a) The governing body of an Arkansas border city or town, as described in § 26-52-602, by ordinance, may call a special election, or, upon petition of not less than ten percent (10%) of the qualified electors of the Arkansas border city or town, as determined by the number of votes cast in the Arkansas border city or town for all candidates for election to the Office of Governor of Arkansas in the immediately preceding general election, filed with the city clerk of the city or town petitioning that a special election be called, a special election shall be called in accordance with § 7-11-201 et seq. in the city or town on the question of the imposition of an additional state tax of one percent (1%) to be administered and collected as a local sales tax upon the gross receipts or gross proceeds derived from taxable sales within the border city or town under the provisions of this chapter, and the proceeds derived therefrom shall benefit the State of Arkansas in lieu of the state income tax law applying to the net taxable income derived by individuals who are residents of the border city or town.
(b) The special election shall be called not later than one hundred twenty (120) days following the adoption of the ordinance by the governing body of the city or town, or the filing of a petition requesting the special election.
(c) Notice of the special election shall be given by publication in some newspaper of general circulation within the Arkansas border city or town on two (2) occasions not more than thirty (30) days and not less than ten (10) days prior to the date of the special election.
(d) The special election shall be held by the county board of election commissioners, and the special election judges and clerks shall be selected and the special election shall be conducted and the results shall be tabulated and certified in the manner now provided by law for the holding of elections in this state.
(e) On the ballot shall be printed the following issue:
“♦ FOR the levy of an additional one percent (1%) state gross receipts tax in the City of , County, Arkansas, in lieu of paying state income taxes by individuals who are residents of said city (town). ♦ AGAINST the levy of an additional one percent (1%) state gross receipts tax in the City of , County, Arkansas, in lieu of paying state income taxes by individuals who are residents of said city (town).”
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(f) The voter shall cast the vote of his or her choice by placing an “X” opposite the issue of his or her choice.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-602. Vote to equalize taxes authorized.
Whenever any city or town in this state is divided by a street state line from an incorporated city or town in an adjoining state in which the other state does not levy a state income tax, the qualified electors of the Arkansas border city or town may vote to equalize the state taxes paid by citizens in the border city or town in Arkansas with the tax advantages of the citizens of the adjoining city or town in the other state in the manner provided in this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-602
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 26-52-602. This identifies an authority to review, not proof of applicability.
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.