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26-81-110. Combined tax reports.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-81-110. Combined tax reports.
(a)(1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report.
(2)(A) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code.
(B) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.
(3) This subsection only applies to a tax collected by the Secretary of the Department of Finance and Administration.
(4) This subsection does not apply to tax collected pursuant to § 26-75-502 et seq., which shall continue to be reported separately.
(b)(1) Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report.
(2) The combined county sales tax is equal to the sum of all sales taxes levied by a county under this subchapter or any other provision of the Arkansas Code.
(3) The combined county use tax is equal to the sum of all use taxes levied by a county under this subchapter or any other provision of the Arkansas Code.
(4) This subsection only applies to a tax collected by the secretary.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-81-110
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:26-81-110
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 330dac8830a3ca38070b6b754a8afb90ecb99d37ee176abab72b95d80babb3a1
Source location: content.xml paragraph 36390
Stored source content
26-81-110. Combined tax reports.
(a)(1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report.
(2)(A) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code.
(B) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.
(3) This subsection only applies to a tax collected by the Secretary of the Department of Finance and Administration.
(4) This subsection does not apply to tax collected pursuant to § 26-75-502 et seq., which shall continue to be reported separately.
(b)(1) Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report.
(2) The combined county sales tax is equal to the sum of all sales taxes levied by a county under this subchapter or any other provision of the Arkansas Code.
(3) The combined county use tax is equal to the sum of all use taxes levied by a county under this subchapter or any other provision of the Arkansas Code.
(4) This subsection only applies to a tax collected by the secretary.
Cross-references
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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.