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26-75-402. Other provisions applicable.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-402. Other provisions applicable.
(a) The provisions of §§ 26-74-220, 26-75-207 — 26-75-212, and 26-75-222 shall be applicable to any tax levied under this subchapter.
(b) Section 26-75-213 shall be applicable to the resubmission of the question of the levy or repeal of the local sales and use tax authorized by this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-402
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:26-75-402
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: de4b33331e9a16fc31c103ff3e73c0ce5efb1d06c017415b85d278f984e4811b
Source location: content.xml paragraph 34647
Stored source content
26-75-402. Other provisions applicable.
(a) The provisions of §§ 26-74-220, 26-75-207 — 26-75-212, and 26-75-222 shall be applicable to any tax levied under this subchapter.
(b) Section 26-75-213 shall be applicable to the resubmission of the question of the levy or repeal of the local sales and use tax authorized by this subchapter.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-220. Maximum tax limitation.
(a)(1) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:
(A) Motor vehicle;
(B) Aircraft;
(C) Watercraft;
(D) Modular home;
(E) Manufactured home; or
(F) Mobile home.
(2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:
(A) Motor vehicle;
(B) Aircraft;
(C) Watercraft;
(D) Modular home;
(E) Manufactured home; or
(F) Mobile home.
(b)(1) Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report.
(2) The combined county sales tax is equal to the sum of all sales taxes levied by a county under this subchapter or any other provision of the Arkansas Code.
(3) The combined county use tax is equal to the sum of all use taxes levied by a county under this subchapter or any other provision of the Arkansas Code.
(c) This section applies only to a tax collected by the Secretary of the Department of Finance and Administration.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-220
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 26-74-220. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-207. Levying of tax.
(a)(1) The governing body of any city may adopt an ordinance levying a local sales and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), one percent (1%), or any combination of these amounts for the benefit of the city in accordance with the provisions of this subchapter.
(2) Each local sales and use tax authorized under this subchapter shall be adopted by ordinance or by petition as described in subsection (b) of this section and with the approval of the voters of the municipality in accordance with this subchapter.
(b)(1) A legal voter of a city may file a petition with the governing body of that city requesting a special election on the question of levying a local sales and use tax authorized under this subchapter in an amount as provided in subdivision (a)(1) of this section.
(2) The petition shall be signed by a number of the legal voters in the city that is no less than fifteen percent (15%) of the number of votes cast for the office of city clerk at the last preceding general election.
(c)(1) The governing body of the city by such levying ordinance or the petition described in subsection (b) of this section is not required to but may provide for an expiration date for such local sales and use tax.
(2) If an expiration date is provided, that date shall be the last day of the last month of a calendar quarter.
(d)(1) The levying ordinance or the petition may indicate an effective date for the ordinance or petition that is effective later than the effective date provided in § 26-75-209(1)(D)(ii).
(2) The effective date of the ordinance or petition delayed under subdivision (d)(1) of this section shall:
(A) Be
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-207
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 26-75-207. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-212. Collection of tax.
(a)(1)(A) In each city where a local sales and use tax has been imposed in the manner provided by this subchapter, every retailer shall add the tax imposed by 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., and the tax imposed by this subchapter to his or her sale price, and when added, the combined tax shall:
(i) Constitute a part of the price;
(ii) Be a debt of the purchaser to the retailer until paid; and
(iii) Be recoverable at law in the same manner as the purchase price.
(B) When the sale price in the city shall involve a fraction of a dollar, the two (2) combined taxes shall be added to the sale price.
(C) A retailer shall be entitled to the same discount with respect to tax remitted under this subchapter as is authorized for the collection and remission of gross receipts taxes to the State of Arkansas as authorized in § 26-52-503.
(2)(A) Any fraction of one cent (1¢) of tax that is less than one-half of one cent (½ of 1¢) shall not be collected.
(B) Any fraction of one cent (1¢) of tax equal to one-half of one cent (½ of 1¢) or more shall be collected as a whole one cent (1¢) of tax.
(3) In the event that the General Assembly or the electors of the state shall either increase or decrease the rate of the state gross receipts tax, the combined rate of the state gross receipts tax and the local sales tax shall be the sum of the two (2) rates.
(b) The tax levied in this subchapter on new and used motor vehicles shall be collected by the Secretary of the Department of Finance and Administration directly from the purchaser in the manner prescribed in § 26-52-510.
(c)(1) Each vendor who is liable for one (1) or more city sales or use tax
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-212
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 26-75-212. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-222. Maximum tax limitation.
(a)(1) Any municipal general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a:
(A) Motor vehicle;
(B) Aircraft;
(C) Watercraft;
(D) Modular home;
(E) Manufactured home; or
(F) Mobile home.
(2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a:
(A) Motor vehicle;
(B) Aircraft;
(C) Watercraft;
(D) Modular home;
(E) Manufactured home; or
(F) Mobile home.
(b)(1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report.
(2) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code.
(3) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.
(c) This section only applies to a tax collected by the Secretary of the Department of Finance and Administration.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-222
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 26-75-222. This identifies an authority to review, not proof of applicability.