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26-75-503. Election requirements.
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. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-75-503
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a30b9b8a6863e1d7175f61246ff902d67284e066726ea6106d683d097dbec76a
Source location: content.xml paragraph 34801
Stored source content
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 holding the prior election.
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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. The source passage cites 26-75-502. This identifies an authority to review, not proof of applicability.