Browse Arkansas Code titles and sections
26-75-502. Authority to levy.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-502. Authority to levy.
(a) Any city of the first class or city of the second class having a population of not more than forty thousand (40,000) persons according to the most recent federal census and that has been or may in the future be designated as a model city under the Demonstration Cities and Metropolitan Development Act of 1966, 42 U.S.C. § 3301 et seq., by an ordinance passed by its governing body, may levy a tax for the benefit of the city of not to exceed one percent (1%) on gross proceeds or gross receipts derived from sales, as such sales and gross proceeds or gross receipts are defined in 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) Rules promulgated by the Secretary of the Department of Finance and Administration for the State of Arkansas in connection with the collection and administration of the state gross receipts tax shall be equally applicable with respect to any tax levied under this subchapter.
(c) The ordinance authorizing the levy of the tax shall set the rate of the tax within the limits authorized in this subchapter.
(d) The operation of any ordinance levying the tax shall be subject to approval of the voters as required in § 26-75-503.
(e) After initial adoption of the tax as provided in this subchapter, that tax rate may be increased by the city under the same procedure but not to exceed the maximum prescribed in this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-502
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:26-75-502
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 009aa1d4f26b750f909140b7500b437c8d7e928af1feb0d20acf498b51e523d4
Source location: content.xml paragraph 34784
Stored source content
26-75-502. Authority to levy.
(a) Any city of the first class or city of the second class having a population of not more than forty thousand (40,000) persons according to the most recent federal census and that has been or may in the future be designated as a model city under the Demonstration Cities and Metropolitan Development Act of 1966, 42 U.S.C. § 3301 et seq., by an ordinance passed by its governing body, may levy a tax for the benefit of the city of not to exceed one percent (1%) on gross proceeds or gross receipts derived from sales, as such sales and gross proceeds or gross receipts are defined in 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) Rules promulgated by the Secretary of the Department of Finance and Administration for the State of Arkansas in connection with the collection and administration of the state gross receipts tax shall be equally applicable with respect to any tax levied under this subchapter.
(c) The ordinance authorizing the levy of the tax shall set the rate of the tax within the limits authorized in this subchapter.
(d) The operation of any ordinance levying the tax shall be subject to approval of the voters as required in § 26-75-503.
(e) After initial adoption of the tax as provided in this subchapter, that tax rate may be increased by the city under the same procedure but not to exceed the maximum prescribed in this subchapter.
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Federal law — U.S. Code and appendices · legal_authorities
Page 5882
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 3271
Sec.
3273.
Contributions of State or other public agen-
cies toward cost of soil surveys.
3274.
Authorization of appropriations.
§ 3271. Availability of soil surveys under soil sur-
vey program
In recognition of the increasing need for soil
surveys by the States and other public agencies
in connection with community planning and re-
source development for protecting and improv-
ing the quality of the environment, meeting rec-
reational needs, conserving land and water re-
sources, providing for multiple uses of such re-
sources, and controlling and reducing pollution
from sediment and other pollutants in areas of
rapidly changing uses, including farmlands
being shifted to other uses, resulting from rapid
expansions in the uses of land for industry,
housing, transportation, recreation, and related
services, it is the sense of Congress that the soil
survey program of the United States Depart-
ment of Agriculture should be conducted so as
to make available soil surveys to meet such
needs of the States and other public agencies in
connection with community planning and re-
source development.
(Pub. L. 89–560, § 1, Sept. 7, 1966, 80 Stat. 706.)
§ 3272. Cooperative assistance to State and other
public agencies; types of assistance; private
engineering services
In order to provide soil surveys to assist
States, their political subdivisions, soil and
water conservation districts, towns, cities, plan-
ning boards and commissions, community devel-
opment districts, and other public agencies in
community planning and resource development
for the protection and improvement of the qual-
ity of the environment, recreational develop-
ment, the conservation of land and water re-
sources, the development
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 3301
Stored review status: historical_2024_not_currentness_verified. The source passage cites 42 U.S.C. § 3301. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-101. Title.
This chapter shall be known and cited as the “Arkansas Gross Receipts Act of 1941”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-101
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 26-52-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-101. Title.
The title of this subchapter shall be cited as the “Arkansas Compensating Tax Act of 1949”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-101
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 26-53-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-503. Election requirements.
(a) An ordinance of a city of the first class or city of the second class as provided in § 26-75-502 shall not become operative until approved in an election in the city levying such a tax.
(b) An election shall be held in the levying city on the question of whether the ordinance shall become effective within sixty (60) days after the receipt of a certified copy of the ordinance and shall be conducted in the manner prescribed by law for holding state, county, or municipal elections, so far as the manner may be applicable.
(c) A majority vote of those voting in the election shall determine whether the ordinance shall be operative.
(d)(1) If the majority vote “FOR” the ordinance, it shall be deemed to be operative on the date that the governing body of the city makes its official canvass of the election returns.
(2) However, no such tax shall be collected under any such ordinance until the first day of a calendar quarter after a minimum of sixty (60) days' notice by the Secretary of the Department of Finance and Administration to sellers.
(3) For a purchase made from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog, the tax shall be collected on the first day of the quarter after a minimum of one hundred twenty (120) days' notice by the secretary to sellers.
(e) Prior to the election the ordinance shall be published one (1) time a week for at least three (3) weeks in at least one (1) newspaper published in the city in which the election is to be held.
(f) If a city shall hold an election as provided in this section and if the ordinance shall be rejected, no other election on the ordinance shall be held by the city for a period of one (1) year from the date of hol
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-503
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 26-75-503. This identifies an authority to review, not proof of applicability.