Browse Arkansas Code titles and sections
26-75-213. Resubmission of question of levy or repeal.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-213. Resubmission of question of levy or repeal.
(a)(1) Except as provided in § 26-75-210 and in subsection (b) of this section, when the question of the levy or repeal of a city sales and use tax is submitted to the electors and the proposition is approved or defeated, the question shall not again be submitted to the electors by ordinance of the governing body of the city or by a petition of electors for a period of six (6) months from the date the question was last voted upon.
(2) A petition requesting that the question be submitted to the electors of the city shall contain the signatures of at least fifteen percent (15%) of the electors of the city as determined by the total number of votes cast for all candidates for mayor of the city at the last preceding general election.
(3)(A) The petition shall be filed with and verified by the city clerk.
(B) If the petition is found to be sufficient, the question shall be submitted to the electors at a special election on a date as may be requested by the petition.
(4) The special election shall be called in accordance with § 7-11-201 et seq. for a date not more than ninety (90) days from the date on which the city clerk certifies the sufficiency of the petition to the governing body of the city.
(b) In any city in which a local sales and use tax has been adopted in the manner provided for in this subchapter and all or any portion pledged to secure the payment of lease rentals or bonds as authorized by this subchapter, that portion of the tax pledged to the payment of lease rentals or bonds shall not be repealed, abolished, or reduced so long as the lease is in effect or any of the bonds are outstanding.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-213
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:26-75-213
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a40f419a31553d8f6bc09ea2d5a02067d8ab9fb424e0f8506b1381a6d1f978e6
Source location: content.xml paragraph 34005
Stored source content
26-75-213. Resubmission of question of levy or repeal.
(a)(1) Except as provided in § 26-75-210 and in subsection (b) of this section, when the question of the levy or repeal of a city sales and use tax is submitted to the electors and the proposition is approved or defeated, the question shall not again be submitted to the electors by ordinance of the governing body of the city or by a petition of electors for a period of six (6) months from the date the question was last voted upon.
(2) A petition requesting that the question be submitted to the electors of the city shall contain the signatures of at least fifteen percent (15%) of the electors of the city as determined by the total number of votes cast for all candidates for mayor of the city at the last preceding general election.
(3)(A) The petition shall be filed with and verified by the city clerk.
(B) If the petition is found to be sufficient, the question shall be submitted to the electors at a special election on a date as may be requested by the petition.
(4) The special election shall be called in accordance with § 7-11-201 et seq. for a date not more than ninety (90) days from the date on which the city clerk certifies the sufficiency of the petition to the governing body of the city.
(b) In any city in which a local sales and use tax has been adopted in the manner provided for in this subchapter and all or any portion pledged to secure the payment of lease rentals or bonds as authorized by this subchapter, that portion of the tax pledged to the payment of lease rentals or bonds shall not be repealed, abolished, or reduced so long as the lease is in effect or any of the bonds are outstanding.
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
26-75-210. Abolishment of tax.
(a)(1) Except as set forth in subsection (b) of this section, in any city in which a city sales and use tax has been adopted in the manner provided in this subchapter, and subsequent to the adoption of the city tax the county where the city is located enacts a county sales and use tax, then the city may abolish its sales and use tax:
(A) By a roll call of two-thirds (2/3) of all the members elected to the governing body of the city, excluding the mayor; or
(B) After an election called by:
(i) Action of the governing body of the city; or
(ii) A petition of the qualified voters in the city.
(2) In all other cases, except under subsection (b) of this section, the city may abolish all or a portion of the sales and use tax by:
(A) A roll call vote of two-thirds (2/3) of all members elected to the governing body of the city, excluding the mayor, if the governing body of the city has determined that the purposes of the tax cannot be fulfilled or cannot continue to be fulfilled; or
(B) After an election called by:
(i) Action of the governing body of the city; or
(ii) A petition of the qualified voters in the city.
(3) The initiative procedures in Arkansas Constitution, Article 5, § 1, and any ordinances of the city's governing initiative procedures shall govern the petition of the qualified voters under this subsection and the calling and holding of an election concerning the abolishment of the tax.
(4) The governing body of the city may call for an election under this subsection according to the procedures set forth in this subchapter for the calling of the initial election on such question.
(5)(A) The ballot title for use in any election under this subsection shall be substantially the same as indicated in § 26-75-208(b
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-210
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 26-75-210. This identifies an authority to review, not proof of applicability.
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.