Browse Arkansas Code titles and sections
26-74-307. Call for tax election.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-307. Call for tax election.
(a)(1) A county quorum court may call an election for the levy of a countywide sales tax in an amount of:
(A) One-eighth of one percent (0.125%);
(B) One-fourth of one percent (0.25%);
(C) One-half of one percent (0.5%);
(D) Three-fourths of one percent (0.75%);
(E) One percent (1%); or
(F) Any combination of these amounts.
(2) The election shall be held within one hundred twenty (120) days of the ordinance calling for the election.
(3) Each tax shall be adopted by ordinance and with approval of the voters of the county in accordance with this subchapter.
(b) The quorum court shall notify its county board of election commissioners that the measure has been referred to the vote of the people and shall submit a copy of the ballot title to its county board of election commissioners.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-307
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. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-74-307
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 8d28000984a0bbc2f51a23888027f94e4222e9689b085fd57bc6a5c4e8072dae
Source location: content.xml paragraph 32805
Stored source content
26-74-307. Call for tax election.
(a)(1) A county quorum court may call an election for the levy of a countywide sales tax in an amount of:
(A) One-eighth of one percent (0.125%);
(B) One-fourth of one percent (0.25%);
(C) One-half of one percent (0.5%);
(D) Three-fourths of one percent (0.75%);
(E) One percent (1%); or
(F) Any combination of these amounts.
(2) The election shall be held within one hundred twenty (120) days of the ordinance calling for the election.
(3) Each tax shall be adopted by ordinance and with approval of the voters of the county in accordance with this subchapter.
(b) The quorum court shall notify its county board of election commissioners that the measure has been referred to the vote of the people and shall submit a copy of the ballot title to its county board of election commissioners.
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