§ 26-74-308. 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).”
§ 26-74-615. Supplemental nature of the subchapter
This subchapter shall be supplemental to all other laws authorizing counties to levy sales and use taxes to operate and maintain and provide capital improvements for public institutions of higher education.
§ 26-74-314. 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 enforcement, administration, and collection of the taxes authorized in this subchapter.
§ 26-74-315. Existing county sales taxes
All county sales taxes adopted under the provisions of this subchapter which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of § 26-74-201 et seq. However, these taxes shall be administered in accordance with § 26-74-201 et seq. and this subchapter.
§ 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 […]
§ 26-74-401. Definition
As used in this subchapter, “calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1.
§ 26-74-403. Form of ballot
“[ ] FOR adoption of a one-half percent (0.5%) sales and use tax within (Name of county).” [ ] AGAINST adoption of a one-half percent (0.5%) sales and use tax within (Name of county).” Click to view form.
§ 26-74-405. Resubmission of question of levy
When the question of the levy of a county sales and use tax is submitted to the electors and the proposition is defeated, the question shall not again be submitted to the electors by ordinance of the quorum court of the county at a special or general election for a period of one (1) year […]
§ 26-74-407. Applicability of tax
A county sales tax levied pursuant to the authority granted in this subchapter or in § 26-74-301 et seq. shall be applicable to sales of items and services sold by a business and shall be administered under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of […]
§ 26-74-410. 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.