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26-73-112. Special local sales and use tax — Additional tax — Levy collection and enforcement — Proceeds.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-73-112. Special local sales and use tax — Additional tax — Levy collection and enforcement — Proceeds.
(a) The tax authorized by this section and §§ 26-73-110 and 26-73-111 shall be in addition to all other sales and use taxes now or hereafter authorized for counties, cities of the first class, cities of the second class, and incorporated towns.
(b) With the exception of the purpose for which the tax herein authorized may be used, all provisions of § 26-75-201 et seq., being enabling legislation for cities and incorporated towns to levy and collect local sales and use taxes, and § 26-74-201 et seq. and § 26-74-301 et seq., being enabling legislation for counties to levy and collect local sales and use tax, shall be applicable and controlling in the levy, election, administration, collection, and enforcement of the tax herein authorized, except that the proceeds of a levy made by a county pursuant to this section and §§ 26-73-110 and 26-73-111 shall not be distributed on a per capita basis as provided for by § 26-74-201 et seq. and § 26-74-301 et seq., but shall be remitted and transmitted to the county treasurer and used for the purposes and in the percentage amounts as provided for and set forth in the levying ordinance.
(c) A county, city of the first class, city of the second class, or incorporated town shall use the proceeds of the tax authorized by this section and §§ 26-73-110 and 26-73-111 only to provide the public service and purpose of public mass transportation systems and facilities.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-73-112
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:26-73-112
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 774a933f3bae7af4b169ce85196ca64b55461c358c515b4daccfd8ac38d9e6d6
Source location: content.xml paragraph 31906
Stored source content
26-73-112. Special local sales and use tax — Additional tax — Levy collection and enforcement — Proceeds.
(a) The tax authorized by this section and §§ 26-73-110 and 26-73-111 shall be in addition to all other sales and use taxes now or hereafter authorized for counties, cities of the first class, cities of the second class, and incorporated towns.
(b) With the exception of the purpose for which the tax herein authorized may be used, all provisions of § 26-75-201 et seq., being enabling legislation for cities and incorporated towns to levy and collect local sales and use taxes, and § 26-74-201 et seq. and § 26-74-301 et seq., being enabling legislation for counties to levy and collect local sales and use tax, shall be applicable and controlling in the levy, election, administration, collection, and enforcement of the tax herein authorized, except that the proceeds of a levy made by a county pursuant to this section and §§ 26-73-110 and 26-73-111 shall not be distributed on a per capita basis as provided for by § 26-74-201 et seq. and § 26-74-301 et seq., but shall be remitted and transmitted to the county treasurer and used for the purposes and in the percentage amounts as provided for and set forth in the levying ordinance.
(c) A county, city of the first class, city of the second class, or incorporated town shall use the proceeds of the tax authorized by this section and §§ 26-73-110 and 26-73-111 only to provide the public service and purpose of public mass transportation systems and facilities.
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Arkansas Code — all titles (historical 2020) · legal_authorities
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. The source passage cites 26-73-110. This identifies an authority to review, not proof of applicability.
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. The source passage cites 26-73-111. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-201. Purpose.
(a) This subchapter is intended to supplement all constitutional provisions and other acts adopted for the acquiring, constructing, and equipping of capital improvements of a public nature and the issuance of bonds for the financing of capital improvements of a public nature.
(b) When applicable, in accordance with the provisions of this subchapter, this subchapter may be used by any county as an alternative, notwithstanding and without the necessity of compliance with any constitutional provision or any other act authorizing the county, or any commission or agency of the county, to issue bonds for the purpose of financing the acquisition, construction, and equipment of capital improvements of a public nature.
(c)(1) This subchapter is intended to supplement and be levying authority in addition to all other statutes authorizing countywide sales and use taxes.
(2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the general fund of a municipality or county may be used, or a combination thereof, except as may be expressly limited by the ballot for the election at which the tax was approved or by the ballot for a subsequent election on the purposes for the tax.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-201
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 26-74-201. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-201. Purpose.
(a) This subchapter is intended to supplement all constitutional provisions and other acts adopted for the acquiring, constructing, and equipping of capital improvements of a public nature and the issuance of bonds for the financing of capital improvements of a public nature.
(b) When applicable, in accordance with the provisions of this subchapter, this subchapter may be used by any city as an alternative, notwithstanding and without the necessity of compliance with any constitutional provision or any other act authorizing the city, or any commission or agency of the city, to issue bonds for the purpose of financing the acquisition, construction, and equipment of capital improvements of a public nature.
(c)(1) This subchapter is intended to supplement and be levying authority for all Arkansas municipalities in addition to all other statutes authorizing municipal sales and use taxes.
(2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the municipality's general fund may be used or for a combination thereof.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-201
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 26-75-201. This identifies an authority to review, not proof of applicability.