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26-78-109. Additional uses of revenues authorized.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-78-109. Additional uses of revenues authorized.
(a) Any county or municipality levying the County and Municipality Vehicle Tax as authorized in this chapter, in addition to the uses authorized in this chapter, may use revenues derived from the tax for the purpose of providing ambulance services in the county or municipality, for purchasing firefighting equipment, and for providing municipal parks.
(b) Twenty-five percent (25%) of all revenues derived from the levy of the tax by any municipality shall be used for the construction and maintenance of local parks and outdoor recreation areas. If any municipality shall not have any local parks or outdoor recreation areas, then all revenues derived from imposing the tax shall be used in the manner and for the purposes provided by law.
(c) Any county or municipality levying the motor vehicle tax as authorized by this chapter and any municipality levying a motor vehicle tax as authorized by §§ 14-57-701 — 14-57-712, in addition to the uses authorized in these statutes, may use revenues derived from the tax for the purpose of purchasing, owning, operating, and maintaining a public transportation system with all facilities and equipment useful thereto in providing public transportation to the residents and citizens thereof.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-78-109
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:26-78-109
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e0fbdc09c6d8dead8f0fd0663efa04200651d6168423784daaac298ac89f24dd
Source location: content.xml paragraph 35762
Stored source content
26-78-109. Additional uses of revenues authorized.
(a) Any county or municipality levying the County and Municipality Vehicle Tax as authorized in this chapter, in addition to the uses authorized in this chapter, may use revenues derived from the tax for the purpose of providing ambulance services in the county or municipality, for purchasing firefighting equipment, and for providing municipal parks.
(b) Twenty-five percent (25%) of all revenues derived from the levy of the tax by any municipality shall be used for the construction and maintenance of local parks and outdoor recreation areas. If any municipality shall not have any local parks or outdoor recreation areas, then all revenues derived from imposing the tax shall be used in the manner and for the purposes provided by law.
(c) Any county or municipality levying the motor vehicle tax as authorized by this chapter and any municipality levying a motor vehicle tax as authorized by §§ 14-57-701 — 14-57-712, in addition to the uses authorized in these statutes, may use revenues derived from the tax for the purpose of purchasing, owning, operating, and maintaining a public transportation system with all facilities and equipment useful thereto in providing public transportation to the residents and citizens thereof.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-57-701. Penalty.
(a) Any owner of any vehicle, delinquent in the payment of the city or town vehicle tax for more than five (5) months, who thereafter shall use and operate any such vehicle upon the public roads, streets, and other public ways within the city or town levying the vehicle tax, or who shall knowingly permit it to be so used and operated by another, shall be guilty of a misdemeanor. Upon conviction, he shall be subject to a fine of not less than twenty-five dollars ($25.00) nor more than fifty dollars ($50.00) for each violation.
(b) The fine so assessed shall be in addition to the tax and penalty for delinquent payment.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-57-701
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 14-57-701. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-57-712. Disposition of proceeds.
(a) All tax, interest, and penalties collected under the provisions of this subchapter shall be deposited in a separate bank account to be maintained by the city or town. From the proceeds shall be paid the cost of duplicate receipts and windshield stickers.
(b) All proceeds remaining after the payment of the expenses shall be used as follows:
(1) Fifty percent (50%) of the proceeds shall be used for the payment of salaries of law enforcement personnel and personnel of the fire department; and
(2) Fifty percent (50%) of the proceeds shall be used for the maintenance, construction, and reconstruction of streets and other public ways in the town or municipality.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-57-712
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 14-57-712. This identifies an authority to review, not proof of applicability.