Browse Arkansas Code titles and sections
26-82-104. Election.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-82-104. Election.
(a)(1) Within thirty (30) days following the adoption of an ordinance levying a local sales and use tax under this chapter, the levying entity by ordinance shall provide for the calling of a special election on the question of whether to levy the local sales and use tax under §§ 7-11-201 — 7-11-205.
(2) The date for the special election may be the same as the date for the next regular municipal election or county election.
(3) The governing body of the levying entity shall:
(A) Notify the county board of election commissioners that the question has been referred to the vote of the people; and
(B) Submit a copy of the ballot title to the county board of election commissioners.
(4) The election shall be conducted in the manner provided by law for all other municipal and county elections unless otherwise provided in this chapter.
(b)(1) Except as otherwise provided in this subsection, the ballot title to be used at the election shall be in substantially the following form:
“[ ] FOR adoption of a percent ( %) local sales and use tax within (name of local entity) for economic development projects not to exceed $ (maximum amount of revenue to be generated) to be terminated on the first day of the calendar quarter following the expiration of ninety (90) days after (name of local entity) certifies it has received $ (maximum amount of revenue to be generated).”
“[ ] AGAINST adoption of a percent ( %) local sales and use tax within (name of local entity) for economic development projects not to exceed $ (maximum amount of revenue to be generated) to be terminated on the first day of the calendar quarter following the expiration of ninety (90) days after (name of local entity) certifies it has received $ (maxim
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-82-104
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. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:26-82-104
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5f8a0e5c28c39ca6c1839fbc4dc9fb5c7e63f6adde9038174cde918398d4807a
Source location: content.xml paragraph 36506
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26-82-104. Election.
(a)(1) Within thirty (30) days following the adoption of an ordinance levying a local sales and use tax under this chapter, the levying entity by ordinance shall provide for the calling of a special election on the question of whether to levy the local sales and use tax under §§ 7-11-201 — 7-11-205.
(2) The date for the special election may be the same as the date for the next regular municipal election or county election.
(3) The governing body of the levying entity shall:
(A) Notify the county board of election commissioners that the question has been referred to the vote of the people; and
(B) Submit a copy of the ballot title to the county board of election commissioners.
(4) The election shall be conducted in the manner provided by law for all other municipal and county elections unless otherwise provided in this chapter.
(b)(1) Except as otherwise provided in this subsection, the ballot title to be used at the election shall be in substantially the following form:
“[ ] FOR adoption of a percent ( %) local sales and use tax within (name of local entity) for economic development projects not to exceed $ (maximum amount of revenue to be generated) to be terminated on the first day of the calendar quarter following the expiration of ninety (90) days after (name of local entity) certifies it has received $ (maximum amount of revenue to be generated).”
“[ ] AGAINST adoption of a percent ( %) local sales and use tax within (name of local entity) for economic development projects not to exceed $ (maximum amount of revenue to be generated) to be terminated on the first day of the calendar quarter following the expiration of ninety (90) days after (name of local entity) certifies it has received $ (maximum amount of revenue to be generated).”
(2)(A) The ordinance levying the local sales and use tax may contain an expiration date.
(B) If the ordinance contains an expiration date under subdivision (b)(2)(A) of this section, the ballot title shall include the expiration date for the levy of the tax.
(C) If the ordinance is adopted in the form described in this subsection, the local sales and use tax shall cease to be levied on the date stated on the ballot.
(D) The expiration date shall be the last day of a calendar quarter.
(E) An expiration date included under this subsection does not extend the effective period of the local sales and use tax beyond the expiration date provided under § 26-82-103.
(3)(A)(i) Except as provided in § 26-82-103, the governing body of the levying entity may refer to the voters a change in the expiration date for the local sales and use tax approved by the voters to extend the levy of the local sales and use tax beyond the expiration date previously approved.
(ii) The proposed expiration date shall be the last day of a calendar quarter.
(B) If the governing body of the levying entity refers to the voters a change in the expiration date for an existing local sales and use tax levied under this chapter, the governing body shall:
(i) Notify the county board of election commissioners that the measure has been referred to the voters; and
(ii) Submit a copy of the ballot title to the county board of election commissioners.
(C)(i) An election to change the expiration date for a local sales and use tax levied under this chapter shall be conducted in the manner provided by law for all other municipal and county elections.
(ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-82-105.
(D)(i) To extend the local sales and use tax levied under this chapter to a new expiration date, the levying entity shall notify the Secretary of the Department of Finance and Administration of the new expiration date approved by the voters:
(a) After publication of the proclamation has occurred; and
(b) At least ninety (90) days before the current expiration date of the local sales and use tax.
(ii) The local sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date.
(E)(i) If the voters do not approve a change in the expiration date for the local sales and use tax levied under this chapter, the local sales and use tax shall continue to be collected until the expiration date previously approved by the voters.
(ii) However, the expiration date shall not be extended beyond the expiration date provided under § 26-82-103.
(F) An election to change the expiration date for a local sales and use tax levied under this chapter is not an election on the levy of the sales and use tax.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-82-103. Authority to levy tax.
(a)(1) The governing body of a city or county may adopt an ordinance levying a local sales and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), one percent (1%), or any combination of these amounts to pay project costs of an economic development project located within the levying entity or near the levying entity if still located within the state.
(2)(A) The ordinance may levy multiple local sales and use taxes.
(B) However, there shall not be in effect at any one (1) time local sales and use taxes levied under this chapter at an aggregate rate greater than one percent (1%).
(b) A certified copy of the ordinance authorizing the levy of a local sales and use tax shall be provided to the Secretary of the Department of Finance and Administration as soon as practicable after the adoption of the ordinance.
(c) The local entity shall:
(1) Determine the maximum amount of revenue to be generated by each local sales and use tax levied under this chapter; and
(2) State in the levying ordinance the maximum amount of revenue to be generated by each local sales and use tax levied under this chapter.
(d)(1) The local sales and use tax levied under this chapter shall expire when the maximum amount of revenue determined under subdivision (c)(1) of this section has been collected as determined under this subsection.
(2)(A) Except as otherwise provided in § 26-82-106, to provide for the accomplishment of the administrative duties of the secretary, the local sales and use tax shall terminate on the first day of the calendar quarter after the expiration of ninety (90) days from the date there is filed with the secretary a w
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-82-103
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 26-82-103. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-82-105. Requirements — Effective dates.
To provide time to prepare for an election required under this chapter and to provide time for the Secretary of the Department of Finance and Administration to accomplish his or her duties, the following requirements apply to an ordinance levying a local sales and use tax under this chapter:
(1)(A) The ordinance levying the local sales and use tax under this chapter is not effective until after the election under § 26-82-104 has been held.
(B)(i) Following the election, the mayor or the county judge of the levying entity shall issue his or her proclamation of the results of the election with reference to the local sales and use tax.
(ii) The proclamation described in subdivision (1)(B)(i) of this section shall be published one (1) time in a newspaper having general circulation within the levying entity.
(C) A person desiring to challenge the results of an election as published in the proclamation shall file the challenge in the circuit court of the county in which the levying entity is located within thirty (30) days of the date of publication of the proclamation;
(2) The local sales and use tax shall not go into effect until the governing body of the levying entity has adopted a written plan stating the following:
(A) A description of the economic development project to be financed by the revenues from the local sales and use tax;
(B) A description of the economic impact and the cost-benefit analysis of the proposed economic development project;
(C) An estimate of the amount of revenue from the local sales and use tax necessary to defray costs for the economic development project and a budget of the costs;
(D)(i) A certification by the mayor or county judge of the levying entity that each economic developmen
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-82-105
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 26-82-105. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
7-11-201. Calling special elections on measures or questions.
Except for special school elections, all special elections on measures or questions referred to the voters by governmental entities as authorized by law shall be called by proclamation, ordinance, statute, resolution, order, or other authorized document of the properly constituted authority as required by law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 7-11-201
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 7-11-201. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
7-11-205. Dates of special elections on measures and questions — Exceptions — Separate ballots.
(a)(1)(A) Except as provided in subdivision (a)(1)(B) of this section, all special elections on measures or questions shall be held on the second Tuesday of any month, except special elections held under this section in a month in which a preferential primary election, general primary election, or general election is scheduled to occur, which shall be held on the date of the preferential primary election, general primary election, or general election.
(B) Special elections scheduled to occur in a month in which the second Tuesday is a legal holiday shall be held on the third Tuesday of the month.
(2)(A) If a special election is held on the date of the preferential primary election, the issue or issues to be voted upon at the special election shall be included on the ballot of each political party.
(B) The portion of the ballot containing the special election shall be labeled with a heading stating “SPECIAL ELECTION ON ” with a brief description of the measure or question to be decided in the election.
(3) Separate ballots containing the issue or issues to be voted on at the special election and candidates for nonpartisan judicial office shall be prepared and made available to voters requesting a separate ballot.
(4) A voter shall not be required to vote in a political party's preferential primary in order to be able to vote in the special election.
(b)(1) A special election shall be held not less than seventy (70) days following the date that the proclamation, ordinance, resolution, order, or other authorized document is filed with the county clerk when the special election is to be held on the date of the preferential primary election or general election.
(
Source: Arkansas Code — historical release 78 (November 6, 2020) · 7-11-205
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 7-11-205. This identifies an authority to review, not proof of applicability.