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26-82-105. Requirements — Effective dates.
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. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:26-82-105
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 05ba727a0f1a1dc6b52b4a6dcadb58bac45d8aff2bc0f90fe749cd99188c5e7c
Source location: content.xml paragraph 36541
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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 development project to benefit from the expenditure of the revenues from the local sales and use tax consists of an investment in the region that satisfies at least three (3) of the criteria in § 26-82-102(4).
(ii) The certification described in subdivision (2)(D)(i) of this section shall state with specificity which criteria under § 26-82-102(4) the economic development project satisfies; and
(E) A tentative time schedule stating the period of time during which the sum requested is to be expended;
(3)(A) As directed by the governing body of the levying entity and after the written plan has been approved by the governing body of the levying entity under subdivision (2) of this section, the mayor or county judge of the levying entity shall notify the secretary of the rate change:
(i) After publication of the proclamation has occurred; and
(ii)(a) Ninety (90) days before the effective date of the local sales and use tax.
(b) The effective date of the local sales and use tax shall be the first day of a calendar quarter.
(B) The ordinance shall become effective no earlier than the first day of the calendar quarter after the:
(i) Secretary gives to sellers a minimum notice period of sixty (60) days; and
(ii) Expiration of the full thirty-day period of challenge under subdivision (1) of this section.
(C) The rate change on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog is effective on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers; and
(4) If an election contest occurs under subdivision (1) of this section, the local sales and use tax shall be collected under this chapter unless enjoined by a court order.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-82-102. Definitions.
As used in this chapter:
(1) “Calendar quarter” means a three-month period that begins on January 1, April 1, July 1, or October 1;
(2) “City” means any city of the first class, city of the second class, or incorporated town of the state;
(3) “Develop” means to plan, design, construct, acquire by purchase, acquire by eminent domain, own, operate, rehabilitate, lease as lessor or lessee, enter into lease-purchase agreements with respect to, lend, make grants in respect of, or install or equip any lands, buildings, improvements, machinery, equipment, or other properties of whatever nature, whether real property, personal property, or mixed property;
(4) “Economic development project” means infrastructure, land, buildings, and other improvements on the land and all other machinery, apparatus, equipment, office facilities, and furnishings that are necessary, suitable, or useful by a sponsor that meets at least three (3) of the following criteria:
(A) The sponsor makes an investment of at least ten million dollars ($10,000,000) in the economic development project;
(B) The economic development project creates at least fifty (50) new jobs;
(C) The sponsor pays wages to new full-time permanent employees in excess of one hundred ten percent (110%) of the lesser of the state average wage or county average wage for the preceding calendar year;
(D) The economic development project is related to a targeted industry as identified in a local, regional, or state strategic plan for economic development;
(E) The economic development project has a benefit-to-cost ratio greater than two (2) as determined by the Arkansas Economic Development Commission;
(F) The economic development project receives at least a three-fourths vote of support from th
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-82-102
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. The source passage cites 26-82-102. This identifies an authority to review, not proof of applicability.
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. The source passage cites 26-82-104. This identifies an authority to review, not proof of applicability.