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26-75-310. Abolishment of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-310. Abolishment of tax.
(a)(1) 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 lease rentals or bonds shall not be abolished so long as the lease is effective or any of the bonds are outstanding.
(2) The bonds shall not be deemed outstanding to the extent that there are sufficient tax collections set aside to pay the bonds when due.
(b) The city may abolish all or that portion of the sales and use tax that is not pledged to lease rentals during which the lease is effective or to outstanding bonds:
(1) By 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
(2) After an election called by:
(A) Action of the city's governing body; or
(B) A petition of the qualified voters in the city.
(c) 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 subsection (b) of this section and the calling and holding of an election concerning the abolishment of the tax.
(d) The governing body of the city may call for an election under subsection (b) of this section according to the procedures set forth in this subchapter for the calling of the initial election on the question.
(e)(1) The ballot title for use in the election under subsection (b) of this section shall be substantially the same as indicated in § 26-75-308(b), excep
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-310
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:26-75-310
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: ef3b10a11b7c8df85c85e527ded8701c7c7898d17639d3d82f6e1b31585843f4
Source location: content.xml paragraph 34431
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26-75-310. Abolishment of tax.
(a)(1) 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 lease rentals or bonds shall not be abolished so long as the lease is effective or any of the bonds are outstanding.
(2) The bonds shall not be deemed outstanding to the extent that there are sufficient tax collections set aside to pay the bonds when due.
(b) The city may abolish all or that portion of the sales and use tax that is not pledged to lease rentals during which the lease is effective or to outstanding bonds:
(1) By 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
(2) After an election called by:
(A) Action of the city's governing body; or
(B) A petition of the qualified voters in the city.
(c) 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 subsection (b) of this section and the calling and holding of an election concerning the abolishment of the tax.
(d) The governing body of the city may call for an election under subsection (b) of this section according to the procedures set forth in this subchapter for the calling of the initial election on the question.
(e)(1) The ballot title for use in the election under subsection (b) of this section shall be substantially the same as indicated in § 26-75-308(b), except that the word “ABOLITION” shall be substituted for the word “ADOPTION” as it appears in the ballot title set forth in § 26-75-308(b).
(2) A ballot title that contains a question for qualified voters on whether to continue the levy of a local sales and use tax complies with this subsection.
(f) The effective dates of any affirmative vote by the qualified voters to abolish the tax under subsection (b) of this section shall correspond to the dates indicated in § 26-75-309 for the initial effective date of the tax.
(g)(1) The effective date of any affirmative vote by the governing body of the city to abolish the tax under subsection (b) of this section shall be on the first day of the calendar quarter after the expiration of ninety (90) days from the date a written statement signed by the chief executive officer of the city abolishing the tax is filed with the Secretary of the Department of Finance and Administration certifying that the governing body of the city has adopted an ordinance abolishing the tax.
(2) A copy of the ordinance shall be attached to the certificate.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-308. Special election to approve.
(a)(1) On the date of the filing of a petition described in § 26-75-307(b) or on the date of adoption of an ordinance levying a local sales and use tax for the benefit of the city, or within thirty (30) days following the filing of the petition described in § 26-75-307(b) or adoption of the ordinance, the city by ordinance shall provide for the calling and holding of a special election on the question in accordance with § 7-11-201 et seq.
(2) The special election shall be called for a date no later than one hundred twenty (120) days from the date of action of the governing body in establishing the date of special election.
(3) The governing body of the city shall notify the county board of election commissioners that the question has been referred to the vote of the people and shall submit a copy of the ballot title to the county board of election commissioners.
(b)(1) The ballot title to be used at the election shall be substantially in the following form:
“[ ] FOR adoption of a percent ( %) local sales and use tax within (name of city).”
“[ ] AGAINST adoption of a percent ( %) local sales and use tax within (name of city).”
(2) The election shall be conducted in the manner provided by law for all other municipal elections unless otherwise specified in this subchapter.
(c)(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 governing body of a city may refer to the voters a change in th
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-308
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 26-75-308. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-309. Effective date of ordinance.
In order to provide time for the preparations for election set forth in this subchapter and to provide for the accomplishment of the administrative duties of the Secretary of the Department of Finance and Administration, the following effective dates are applicable with reference to any such ordinance levying such tax:
(1)(A) The ordinance or petition described in § 26-75-307 levying the tax shall not be effective until after the election has been held.
(B) Following the election, the mayor of the city shall issue his or her proclamation of the results of the election with reference to the local sales and use tax, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city.
(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 where the city is located within thirty (30) days of the date of publication of the proclamation.
(D)(i) The mayor of the city shall notify the secretary after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax.
(ii) If an election challenge is not filed within the thirty-day challenge period, the ordinance or petition described in § 26-75-307 shall become 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 full thirty-day period of challenge.
(iii) The effective date of the ordinance or petition may be delayed under § 26-75-308(d).
(E) The rate change shall become applicable on the first day of a quarter after one hundred twenty (120) days' notice by the secretary to sellers
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-309
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 26-75-309. This identifies an authority to review, not proof of applicability.