Browse Arkansas Code titles and sections
26-73-114. Dedication of sales and use tax to school district or workforce development center.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-73-114. Dedication of sales and use tax to school district or workforce development center.
(a) When a city or county calls an election on the issue of a sales and use tax, it may designate on the ballot that a portion of the tax will be dedicated to a school district or districts located wholly or partially within the city or county on a per capita basis.
(b)(1) The Treasurer of State shall transmit to the treasurer or fiscal officer of each such local school district that district's share of the local sales and use taxes collected under this section at the same time as the city and county taxes are transmitted.
(2) Funds so transmitted may be used by the school district for any purpose for which the school district's general funds may be used.
(c) To the extent § 14-58-502 conflicts with this section, it is hereby superseded.
(d)(1) When a city or county calls an election on the issue of a sales and use tax, it may designate on the ballot that a portion of the tax will be dedicated to a workforce development center authority under § 6-50-807.
(2) The Treasurer of State shall transmit to the treasurer or fiscal officer of each such workforce development center authority that workforce development center authority's share of the local sales and use taxes collected under this section at the same time as the city and county taxes are transmitted.
(3) Funds so transmitted may be used by the workforce development center authority for any purpose under the Workforce Development Center Authority Act, § 6-50-801 et seq.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-73-114
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-73-114
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: b3a6d63bbbd756966188ed9d7b5164e71dd265d7dfedee53f865e831f531be23
Source location: content.xml paragraph 31954
Stored source content
26-73-114. Dedication of sales and use tax to school district or workforce development center.
(a) When a city or county calls an election on the issue of a sales and use tax, it may designate on the ballot that a portion of the tax will be dedicated to a school district or districts located wholly or partially within the city or county on a per capita basis.
(b)(1) The Treasurer of State shall transmit to the treasurer or fiscal officer of each such local school district that district's share of the local sales and use taxes collected under this section at the same time as the city and county taxes are transmitted.
(2) Funds so transmitted may be used by the school district for any purpose for which the school district's general funds may be used.
(c) To the extent § 14-58-502 conflicts with this section, it is hereby superseded.
(d)(1) When a city or county calls an election on the issue of a sales and use tax, it may designate on the ballot that a portion of the tax will be dedicated to a workforce development center authority under § 6-50-807.
(2) The Treasurer of State shall transmit to the treasurer or fiscal officer of each such workforce development center authority that workforce development center authority's share of the local sales and use taxes collected under this section at the same time as the city and county taxes are transmitted.
(3) Funds so transmitted may be used by the workforce development center authority for any purpose under the Workforce Development Center Authority Act, § 6-50-801 et seq.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-58-502. Funds from which payable.
Financial aid granted and paid to public school districts shall be paid out of any funds received by the town or city. However, payments shall not be made from the regular city taxes collected by the county or state for the town or city.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-58-502
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 14-58-502. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-50-801. Title.
This subchapter shall be known and may be cited as the “Workforce Development Center Authority Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-50-801
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 6-50-801. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-50-807. Financing generally — Exemption from taxation or assessment.
(a) A workforce development center authority may request, receive, and be financed or supported by any revenue, grants, or funds allowed by law, including without limitation:
(1) Funds provided by counties, cities, school districts, and vocational-technical schools;
(2) Property or funds received by gift or donation;
(3) Grants;
(4) Proceeds from the sale or issuance of bonds, promissory notes, or other evidence of indebtedness;
(5) Tuition, fees, and other charges assessed on individuals or employers receiving services from a workforce development center authority;
(6) Other state funding that is appropriated;
(7) Other funds or loans from a state or federal agency;
(8) If requested and adopted, revenue from the levy by a sponsoring county of a sales tax or sales and use tax under § 26-74-201 et seq., § 26-74-301 et seq., and § 26-74-401 et seq. for the benefit of the workforce development center authority;
(9) If requested and adopted, revenue from the levy by a sponsoring city of a sales tax or sales and use tax under § 26-75-201 et seq. and § 26-75-301 et seq. for the benefit of the workforce development center authority;
(10)(A) If authorized by law, requested, and adopted, revenue from the levy of an additional sales and use tax for the benefit of an authority by a county or city not to exceed one-half of one percent (0.5%).
(B) A sales and use tax levied as described in this subdivision (a)(10) is in addition to any taxes levied under subdivisions (a)(8) and (9) of this section;
(11) If requested and adopted, revenue from the levy by a sponsoring school district of an additional ad valorem property tax under § 26-80-102 to secure the enrollment of a minimum number of
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-50-807
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 6-50-807. This identifies an authority to review, not proof of applicability.