§ 26-75-102. Fort Smith Clearinghouse
The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301, 26-52-302, and 26-63-402; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and (3) All city and county sales and […]
§ 26-74-316. Levy of use tax in counties having sales tax
In all counties which have, prior to December 1, 1981, adopted a local sales tax under the provisions of this subchapter, there is also levied a local compensation tax, which in all respects shall be administered and enforced in accordance with the provisions of § 26-74-201 et seq. and this subchapter and the ordinance levying […]
§ 26-74-202. Construction
This subchapter shall be liberally construed to accomplish the purposes of this subchapter.
§ 26-74-203. Definitions
As used in this subchapter: (1) “Acquire” means to obtain at any time by gift, purchase, or other arrangement, any capital improvement of a public nature or any portion of a capital improvement of a public nature, whether constructed and equipped before acquisition, partially constructed and equipped before acquisition, or being constructed and equipped at […]
§ 26-74-205. Voters’ approval of bonds
No ordinance shall be passed by the quorum court of a county under § 26-74-204 until a majority of the qualified electors of the county voting on the question shall have approved the principal amount of the bonds and the purpose for which the bonds will be issued at an election called for that purpose […]
§ 26-74-206. Pledge of revenues
Any county levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues which the county is entitled to receive from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such county under the […]
§ 26-74-208. Form of ballot
“[ ] FOR adoption of a percent ( %) sales and use tax within (Name of county).” “[ ] AGAINST adoption of a percent ( %) sales and use tax within (Name of county).”
§ 26-74-215. Rules
The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the administration, collection, enforcement, and operation of the taxes authorized in this subchapter.
§ 26-74-218. Existing county sales taxes
All county sales taxes adopted under the provisions of §§ 26-74-301 — 26-74-314 which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of this subchapter. However, these taxes shall be administered in accordance with this subchapter.
§ 26-73-101. Savings provision
Nothing in this subchapter shall be construed to modify or repeal §§ 26-75-303 and 26-75-307 — 26-75-316.