Browse Arkansas Code titles and sections
26-74-310. Abolition of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-310. Abolition of tax.
(a) In any county in which a local sales tax has been levied pursuant to this subchapter, and all or any portion pledged to secure lease rentals or the payment of bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be abolished so long as any of the lease is effective or such bonds are outstanding.
(b)(1) The county may abolish all or that portion of the sales tax that is not pledged to lease rentals or outstanding bonds after, and only after, an election called in the same manner as provided in § 26-74-307 or by a petition of the qualified voters of the county.
(2) As to such a petition of the qualified voters, the provisions of Arkansas Constitution, Amendment 7 shall govern.
(3) The ballot title for use in any such election shall be the same as indicated in § 26-74-308, except that the word “ABOLITION” shall be substituted for the word “ADOPTION” as it appears in the ballot title set forth in that section.
(4) The effective date of any affirmative vote to abolish such tax shall correspond to the dates indicated in § 26-74-309 for the initial effective date of such tax.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-310
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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Stable record: arkansas_code:legal_authorities:26-74-310
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 27b59a2da357008ff8bab4e4c56c674b5237876780615ced4541dd8803e921df
Source location: content.xml paragraph 32904
Stored source content
26-74-310. Abolition of tax.
(a) In any county in which a local sales tax has been levied pursuant to this subchapter, and all or any portion pledged to secure lease rentals or the payment of bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be abolished so long as any of the lease is effective or such bonds are outstanding.
(b)(1) The county may abolish all or that portion of the sales tax that is not pledged to lease rentals or outstanding bonds after, and only after, an election called in the same manner as provided in § 26-74-307 or by a petition of the qualified voters of the county.
(2) As to such a petition of the qualified voters, the provisions of Arkansas Constitution, Amendment 7 shall govern.
(3) The ballot title for use in any such election shall be the same as indicated in § 26-74-308, except that the word “ABOLITION” shall be substituted for the word “ADOPTION” as it appears in the ballot title set forth in that section.
(4) The effective date of any affirmative vote to abolish such tax shall correspond to the dates indicated in § 26-74-309 for the initial effective date of such tax.
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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. The source passage cites 26-74-307. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-308. Form of ballot.
(a) The ballot title to be used shall be substantially in the following form:
“[ ] FOR adoption of a percent ( %) sales and use tax within (Name of county).”
“[ ] AGAINST adoption of a percent ( %) sales and use tax within (Name of county).”
(b)(1) The ballot title may also include an expiration date, and if adopted in this form, the tax shall cease to be levied on the date noted on the ballot.
(2) The expiration date shall be the last day of a calendar quarter unless the proceeds are pledged for the payment of bonds, in which case the tax shall terminate as otherwise provided by law.
(3)(A)(i) The quorum court of a county may refer to the voters of the county a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved.
(ii) The proposed expiration date shall be the last day of the last month of a calendar quarter.
(B) If the quorum court of a county refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the quorum court shall:
(i) Notify the county board of election commissioners that the measure has been referred to the voters; and
(ii) Submit a copy of the ballot title to the county board of election commissioners.
(C)(i) An election to change the expiration date for a sales or use tax levied under this subchapter shall be conducted in the manner provided by law for all other county elections.
(ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-74-309.
(D)(i) To extend the sales and use tax levied under this subchapter to a new expiration date, the county s
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-308
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 26-74-308. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-309. Conduct of election and results — Challenges.
(a) The election shall be conducted in the manner provided by law for all other county elections unless otherwise specified in this subchapter.
(b) When the election results have been certified, the county court shall immediately issue a proclamation declaring the results of the election and cause the proclamation to be published one (1) time in a newspaper having general circulation within the county.
(c) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county within thirty (30) days after the date of publication of the proclamation.
(d)(1) The county court shall notify the Secretary of the Department of Finance and Administration of the countywide tax after publication of the proclamation has occured and ninety (90) days before the effective date of the tax.
(2)(A) Except as provided in subdivision (d)(2)(B) of this section, if an election challenge is not timely filed, the countywide tax shall be levied, effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the thirty-day challenge period, on the gross receipts from the sale at retail within the county of all items and services that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
(B) The effective date of the levy of the countywide tax may be delayed under § 26-74-308(d).
(e)(1) In the event of an election challenge, the tax shall be collected as prescribed in subsection (d) of this section unless enjoined by a court order.
(2) A hearing invo
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-309
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 26-74-309. This identifies an authority to review, not proof of applicability.