(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 […]
(a) Notwithstanding the provisions of §§ 26-78-102 — 26-78-108 and in addition to such taxes as may be levied by the State of Arkansas for the privilege of using and operating motor vehicles on the public roads and highways of this state, any city of the first or second class and any incorporated town are […]
Any city of the first or second class or any incorporated town levying and collecting a vehicle tax under the provisions of this subchapter shall not be entitled to levy and collect a vehicle tax under the provisions of §§ 26-78-102 — 26-78-108, relating to motor vehicle tax for local highways.
(a) (1) Before the vehicle tax levied by the governing body of any city of the first class or city of the second class or incorporated town upon vehicle owners residing in the city or town may be collected, the mayor shall call a special election in accordance with § 7-11-201 et seq. (2) This […]
(a) Under this subchapter, the ordinance of the governing body of a city or town may contain therein a classification of vehicles by types and the rate of tax levy, stated in dollars and cents, to be collected from the owners of the vehicles coming within these classifications. (b) No such classification shall, at the […]
The maximum city or town vehicle tax which may be levied and collected shall not exceed five dollars ($5.00) per year per vehicle, irrespective of its classification.
The city or town vehicle tax shall be due and payable, without penalty, during the month of January of the calendar year following the year in which the levy is made.
Penalty for delinquent payment of the city or town vehicle tax shall be one dollar ($1.00) per vehicle per month for each month’s delinquency.
(a) The owner of any vehicle first acquired or first used in the city or town after July 1 of the taxable year shall be required to pay only one-half (½) of the annual rate of the city or town vehicle tax for the remainder of the calendar year. The tax may be paid, without […]
The owner of a vehicle, having paid the city or town vehicle tax in any city or town for a particular year, shall not be required to pay the vehicle tax for the use of the same vehicle in any other city or town for the same year.
(a) Any city or town levying a vehicle tax under the provisions of this subchapter shall designate, by ordinance, an official to collect the tax. (b) (1) The official shall use consecutively numbered receipts, printed in duplicate, to acknowledge payment of the tax. (2) Each receipt shall have printed on it: (A) The name of […]
(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 […]
