§ 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.