§ 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.
§ 26-80-402. 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”.
§ 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 […]