26-73-110. Special local sales and use tax — Levying ordinance.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-73-110. Special local sales and use tax — Levying ordinance.

26-73-110. Special local sales and use tax — Levying ordinance. (a) Any county, city of the first class, city of the second class, or incorporated town may adopt an ordinance levying a special local sales or use tax for the use of such county or city or town in an amount not to exceed one-fourth of one percent (.25%), except that no city or town shall levy the tax herein authorized unless and until the quorum court of the county wherein said city or town is situated fails to pass an ordinance levying said tax on a county-wide basis or the county levying ordinance is defeated by the voters in a county-wide election. (b) The ordinance levying a tax herein authorized shall identify and set forth the purpose for which the levy is made.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-73-110

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.