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26-78-102. Authority to levy vehicle tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-78-102. Authority to levy vehicle tax.
(a) In addition to such taxes as are levied by the State of Arkansas for the privilege of using and operating motor vehicles on the public roads and highways of this state, the counties of the state and municipalities therein under the conditions set forth in this chapter are authorized, respectively, to levy a tax to the maximum amount specified in § 26-78-104 upon the owners of motor vehicles for the privilege of using and operating their vehicles upon the public roads, streets, and other public ways in the county or municipality.
(b) The levy of the tax authorized by this chapter when made by a county shall be by resolution adopted by the quorum court of the county, and when made by a municipality shall be by resolution adopted by the governing body of the municipality.
(c) The tax authorized in this chapter to be levied shall be designated and known as the “County and Municipality Vehicle Tax”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-78-102
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:26-78-102
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5f6ffaaea49bf1c3e52299dbcdb35530c397ec4da8cc12af77da21ebf86d2ae2
Source location: content.xml paragraph 35664
Stored source content
26-78-102. Authority to levy vehicle tax.
(a) In addition to such taxes as are levied by the State of Arkansas for the privilege of using and operating motor vehicles on the public roads and highways of this state, the counties of the state and municipalities therein under the conditions set forth in this chapter are authorized, respectively, to levy a tax to the maximum amount specified in § 26-78-104 upon the owners of motor vehicles for the privilege of using and operating their vehicles upon the public roads, streets, and other public ways in the county or municipality.
(b) The levy of the tax authorized by this chapter when made by a county shall be by resolution adopted by the quorum court of the county, and when made by a municipality shall be by resolution adopted by the governing body of the municipality.
(c) The tax authorized in this chapter to be levied shall be designated and known as the “County and Municipality Vehicle Tax”.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-78-104. Classification of vehicles — Maximum tax.
(a) The resolution of the county quorum court or of the governing body of a municipality, as the case may be, may contain a classification of vehicles by types and the rate of the County and Municipality Vehicle Tax levy, stated in dollars and cents, to be collected from the owners of the vehicles coming within the classifications. However, no such classification at the time of the adoption of any resolution shall include any vehicle for the use of which a state tax or fee for the registration or licensing of motor vehicles is not at the time levied upon the owner.
(b)(1)(A) The maximum vehicle tax which may be levied and collected shall not exceed five dollars ($5.00) per year per vehicle, irrespective of its classification.
(B) The owner of a vehicle, having paid the vehicle tax in any one (1) county or municipality for a particular year, shall not be required to pay the vehicle tax for the use of the same vehicle in any other county or municipality for the same year.
(2)(A) If the county quorum court levies the full five dollars ($5.00) per year per vehicle for the next calendar year throughout the county, then no municipality in that county shall levy any tax for the same year, it being declared that the maximum amount that shall be paid by any owner for any vehicle for any year under this chapter shall be five dollars ($5.00).
(B) If the county levies the vehicle tax but excludes the municipalities therein, then any municipality may levy any amount up to the maximum amount of five dollars ($5.00).
(C) If the county levies the vehicle tax throughout the county but levies less than five dollars ($5.00), then any municipality may levy any amount up to the maximum amount which, together with the amount le
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-78-104
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 26-78-104. This identifies an authority to review, not proof of applicability.