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26-73-101. Savings provision.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-73-101. Savings provision.
Nothing in this subchapter shall be construed to modify or repeal §§ 26-75-303 and 26-75-307 — 26-75-316.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-73-101
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:26-73-101
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c0e8a832da056eb29fef4d1728bf11dbed32926add68adaedf51e4ef4a84a3ad
Source location: content.xml paragraph 31757
Stored source content
26-73-101. Savings provision.
Nothing in this subchapter shall be construed to modify or repeal §§ 26-75-303 and 26-75-307 — 26-75-316.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-303. Definitions.
As used in this subchapter:
(1) “Acquire” means to obtain at any time by gift, purchase, or other arrangement any capital improvement of a public nature, or any portion of a capital improvement of a public nature, whether constructed and equipped before acquisition, partially constructed and equipped before acquisition, or being constructed and equipped at the time of acquisition, for such consideration and pursuant to such terms and conditions as the governing body shall determine;
(2) “Calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1;
(3) “Capital improvements of a public nature” means:
(A) Streets;
(B) Roads;
(C) Public parks;
(D) Port facilities;
(E) Tourism facilities;
(F) Airport facilities;
(G) Sewerage facilities;
(H) Waterworks facilities;
(I) Fire protection facilities;
(J) Convention center facilities;
(K) City halls;
(L) Courthouses;
(M) Police facilities;
(N) Public transit facilities;
(O) Auditoriums;
(P) Prisons;
(Q) Libraries;
(R) Hospital and nursing home facilities;
(S) Solid waste facilities;
(T) Sanitation facilities;
(U) Bridges;
(V) Electric facilities;
(W) Hydroelectric facilities;
(X) Facilities for the securing and developing of industry;
(Y) Natural gas facilities;
(Z) Parking facilities;
(AA) Public housing facilities;
(BB) Pollution control facilities;
(CC) Public education facilities;
(DD) Drainage facilities;
(EE) Pedestrian facilities;
(FF) Lakes;
(GG) Dams;
(HH) Waterways;
(II) Regional mobility authority surface transportation systems; and
(JJ) Research parks;
(4)(A) “City” means any city of the first class, city of the second class, or incorporated town of the State of Arkansas.
(B
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-303
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 26-75-303. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-307. Levying of tax.
(a)(1) The governing body of any city may adopt an ordinance levying a local sales or gross receipts 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 or gross receipts 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 or gross receipts 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 city clerk at the last preceding general election.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-307
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 26-75-307. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-316. Excise tax on storage, use, or other consumption.
(a) In every city in which the local sales and use tax has been adopted pursuant to the provisions of this subchapter, there is imposed an excise tax on the storage, use, distribution, or other consumption within the city of tangible personal property and taxable services purchased, leased, or rented from any retailer outside the state after the effective date of the sales and use tax for storage, use, distribution, or other consumption in the city at a rate of one-half of one percent (½%) or at the rate of one percent (1%) of the sale price of the property and services, or in the case of leases or rentals of the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax.
(b) The use tax portion of the local sales and use tax shall be collected according to the terms, procedures, and rules of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., except as otherwise provided.
(c) The tax imposed under this subchapter and the tax imposed 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., shall be collected together and reported upon such forms and under such administrative rules as may be prescribed by the Secretary of the Department of Finance and Administration not inconsistent with the provisions of this subchapter.
(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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-316
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 26-75-316. This identifies an authority to review, not proof of applicability.