§ 26-82-118. No effect on existing taxes
The imposition of a local sales and use tax under this chapter does not affect any existing local sales and use taxes levied by a city or county for economic development purposes.
§ 26-82-119. Rules
The Secretary of the Department of Finance and Administration may promulgate reasonable rules to implement the enforcement, administration, and collection of a local sales and use tax authorized in this chapter.
§ 26-81-103. Sales and use tax
Any county in the State of Arkansas may levy a sales and use tax, as described and set forth herein, for the purpose of providing funds for the acquisition, construction, and equipping of properties, real, personal or mixed, tangible or intangible, to constitute all or a part of any airport or riverport owned and operated […]
§ 26-81-109. Rules
The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this chapter to implement the administration, collection, enforcement, and operation of the taxes authorized in this chapter.
§ 26-82-101. Title
This chapter shall be known as the “Local Sales and Use Tax Economic Development Project Funding Act”.
§ 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 […]
§ 26-82-104. Election
“[ ] 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 […]
§ 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 […]
§ 26-78-118. Bonds — Tax exemption
Interest on all bonds issued under this chapter shall be exempt from state income taxes, and the principal thereof shall be exempt from state inheritance and estate taxes.
§ 26-82-106. Abolition of tax
“[ ] FOR abolition of the percent ( %) local sales and use tax within (name of local entity) for economic development projects.” “[ ] AGAINST abolition of the percent ( %) local sales and use tax within (name of local entity) for economic development projects.”