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26-75-619. Authority to perform joint audits — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-619. Authority to perform joint audits — Definitions.
(a) As used in this section:
(1) “City” means a city of the first class, city of the second class, or incorporated town in this state;
(2) “Joint audit” means an audit that is performed by a joint auditor to examine the records of one (1) or more taxpayers and that is necessary to determine the accuracy of a return or to establish the liability of the taxpayer to pay the tax levied by an ordinance of a city under § 26-75-602;
(3) “Joint auditor” means a person with the necessary experience or training to assume the primary responsibility to conduct a joint audit according to an agreement between the cities;
(4) “Records” means:
(A) The books, records, papers, vouchers, accounts, documents, and relevant property or stock of merchandise of the taxpayer that are in the possession of the taxpayer or of a third party that concern the tax levied under § 26-75-602; or
(B) Tax information from the books and records of the Department of Finance and Administration concerning a taxpayer that is necessary to the performance of a joint audit of a taxpayer and is requested by a joint auditor; and
(5) “Taxpayer” means a person subject to or liable for the tax levied by an ordinance of a city under § 26-75-602.
(b)(1) Two (2) or more cities that have levied a tax and have adopted an ordinance under the authority of § 26-75-603 may agree to a joint audit in order to reduce the expenditure of time and resources necessary to perform the audit.
(2) The ordinance shall enable the advertising and promotion commission of the levying city to enforce the tax through examination of records.
(c) The cities that participate in the joint audit may enter into a joint agreement to employ a joint auditor and to provide a
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-619
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:26-75-619
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 2ed70c316d43c02e93072b0f9289701361077eea1a2499cf3cac4ba5868d2b63
Source location: content.xml paragraph 35169
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26-75-619. Authority to perform joint audits — Definitions.
(a) As used in this section:
(1) “City” means a city of the first class, city of the second class, or incorporated town in this state;
(2) “Joint audit” means an audit that is performed by a joint auditor to examine the records of one (1) or more taxpayers and that is necessary to determine the accuracy of a return or to establish the liability of the taxpayer to pay the tax levied by an ordinance of a city under § 26-75-602;
(3) “Joint auditor” means a person with the necessary experience or training to assume the primary responsibility to conduct a joint audit according to an agreement between the cities;
(4) “Records” means:
(A) The books, records, papers, vouchers, accounts, documents, and relevant property or stock of merchandise of the taxpayer that are in the possession of the taxpayer or of a third party that concern the tax levied under § 26-75-602; or
(B) Tax information from the books and records of the Department of Finance and Administration concerning a taxpayer that is necessary to the performance of a joint audit of a taxpayer and is requested by a joint auditor; and
(5) “Taxpayer” means a person subject to or liable for the tax levied by an ordinance of a city under § 26-75-602.
(b)(1) Two (2) or more cities that have levied a tax and have adopted an ordinance under the authority of § 26-75-603 may agree to a joint audit in order to reduce the expenditure of time and resources necessary to perform the audit.
(2) The ordinance shall enable the advertising and promotion commission of the levying city to enforce the tax through examination of records.
(c) The cities that participate in the joint audit may enter into a joint agreement to employ a joint auditor and to provide any assistance required to the joint auditor in the performance of the joint audit.
(d) At a reasonable time, the joint auditor shall be granted access to examine records permitted by a city ordinance under § 26-75-603 and this section.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-602. Gross receipts taxes authorized.
(a) Any city of the first class, city of the second class, or incorporated town by ordinance of the governing body thereof may levy a tax not to exceed three percent (3%) upon the gross receipts or gross proceeds identified in subsection (c) of this section.
(b) Any city of the first class in which is located a city park of one thousand (1,000) acres or more in a like manner may levy an additional tax of one percent (1%) upon the gross receipts or gross proceeds identified in subsection (c) of this section. Revenues collected from this additional tax shall be used by the city parks and recreation department for the promotion and development of city parks and recreation areas.
(c) The tax authorized in this subchapter shall be upon any one (1) or more of the following, as specified in the levying ordinance:
(1) The gross receipts or gross proceeds from renting, leasing, or otherwise furnishing hotel, motel, house, cabin, bed and breakfast, campground, condominium, or other similar rental accommodations for sleeping, meeting, or party room facilities for profit in such city or town, but such accommodations shall not include the rental or lease of such accommodations for periods of thirty (30) days or more;
(2) The portion of the gross receipts or gross proceeds received by restaurants, cafes, cafeterias, delicatessens, drive-in restaurants, carry-out restaurants, concession stands, convenience stores, grocery store-restaurants, or similar businesses as shall be defined in the levying ordinance from the sale of prepared food and beverages for on-premises or off-premises consumption, but such tax shall not apply to such gross receipts or gross proceeds of organizations qualified under 26 U.S.C. § 501(c)(3); and
(3) The
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-602
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 26-75-602. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-603. Collection of tax.
(a) From the effective date of the levying ordinance, the tax so levied shall be paid by the persons, firms, and corporations liable therefor and shall be collected by the advertising and promotion commission of the levying city or by a designated agent of the commission in the same manner and at the same time as the tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.
(b)(1) The person paying the tax shall report and remit it upon forms provided by the commission and as directed by the commission. The rules, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Tax Procedure Act, § 26-18-101 et seq., so far as practicable shall be applicable with respect to the enforcement and collection of the tax levied pursuant to the authority of this subchapter.
(2) However, the administration and enforcement and all actions shall be by and in the name of the commission through the proper commission officials or agents. The commission shall have the authority to sue and be sued in its name.
(3) The Department of Finance and Administration shall have no authority to enforce or collect the tax levied pursuant to this subchapter.
(c) The levying city is authorized to adopt ordinances consistent with and in similar form to the Arkansas Tax Procedure Act, § 26-18-101 et seq., to enable the commission or its agent to enforce the tax through examination of records, notices of proposed and final assessment, and administrative hearings on proposed assessments. The levying city is also authorized to adopt ordinances which enable the commission to:
(1) Assess penalties and interest against taxpayers who fail to ti
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-603
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 26-75-603. This identifies an authority to review, not proof of applicability.