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26-73-111. Special local sales and use tax — Election.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-73-111. Special local sales and use tax — Election.
(a) On the date of the adoption of an ordinance levying a special local sales and use tax for the benefit of a county, city, or town, the county, city, or town by ordinance shall provide for calling and holding a special election on the question.
(b) The special election shall be in accordance with § 7-11-201 et seq. and conducted in the manner provided by law for all county or municipal elections unless otherwise specified in this section.
(c) The special election shall be called for a date not later than one hundred twenty (120) days from the date of the action of the governing body in establishing the date of the special election.
(d)(1) The governing body of the county or municipality shall notify the county board of election commissioners that the measure has been referred to a vote of the people and shall submit a copy of the ballot title to the county board of election commissioners.
(2) The ballot title to be used at the special election shall be substantially in the following form:
“[ ] FOR adoption of a one-fourth of one percent (.25%) special local sales and use tax within (name of county or municipality) for support of a Public Mass Transportation System and Facilities.”
“[ ] AGAINST adoption of a one-fourth of one percent (.25%) special local sales and use tax within (name of county or municipality) for support of a Public Mass Transportation System and Facilities.”
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-73-111
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:26-73-111
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 02d770b4192cd601bd1d4031a8896a56e58a4e9ccaa0b4c4d32d67e41c34f74d
Source location: content.xml paragraph 31890
Stored source content
26-73-111. Special local sales and use tax — Election.
(a) On the date of the adoption of an ordinance levying a special local sales and use tax for the benefit of a county, city, or town, the county, city, or town by ordinance shall provide for calling and holding a special election on the question.
(b) The special election shall be in accordance with § 7-11-201 et seq. and conducted in the manner provided by law for all county or municipal elections unless otherwise specified in this section.
(c) The special election shall be called for a date not later than one hundred twenty (120) days from the date of the action of the governing body in establishing the date of the special election.
(d)(1) The governing body of the county or municipality shall notify the county board of election commissioners that the measure has been referred to a vote of the people and shall submit a copy of the ballot title to the county board of election commissioners.
(2) The ballot title to be used at the special election shall be substantially in the following form:
“[ ] FOR adoption of a one-fourth of one percent (.25%) special local sales and use tax within (name of county or municipality) for support of a Public Mass Transportation System and Facilities.”
“[ ] AGAINST adoption of a one-fourth of one percent (.25%) special local sales and use tax within (name of county or municipality) for support of a Public Mass Transportation System and Facilities.”
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.