§ 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.
§ 26-82-118. 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.
§ 26-80-106. Use of surplus for other purposes
Because of consolidations of school districts and for other reasons, the debt service millage voted by a school district for the payment of its outstanding indebtedness frequently provided a substantial surplus over the amount of the annual principal and interest requirements. This surplus may be used by the district for the purpose of paying the […]
§ 26-80-401. Title
This subchapter shall be known and may be cited as the “Amendment 74 Enabling Act of 2003”.
§ 26-80-402. Definitions
As used in this subchapter and § 26-80-101 et seq.: (1) “Additional maintenance and operation millage” means millage levied by the electors of a local school district for maintenance and operation in excess of those required by the uniform rate of tax; (2) “Debt service millage” means the total number of mills voted by the […]
§ 26-80-403. Establishment of compliance
Compliance with the uniform rate of tax shall be established by the Division of Elementary and Secondary Education in coordination with the Assessment Coordination Division.
§ 26-81-101. Title
This chapter shall be known as the “Multicounty Airport and Riverport Financing Act”.
§ 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”.