§ 26-74-614. Limit on combined total sales and use tax levy
Notwithstanding any other law granting a county authority to levy sales and use taxes, no eligible county levying a tax pursuant to this subchapter shall have authority to levy such a tax if the effect of the levy of the tax is to cause the rate of the combined total sales and use taxes of […]
§ 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.
§ 26-74-601. Definitions
As used in this subchapter: (1) “Calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1; (2) “District” means any community college district formed pursuant to Arkansas Constitution, Amendment 52, and applicable law and composed of the territory of an eligible county; (3) “Eligible campus” means the campus […]
§ 26-74-607. Notification of results
Within ten (10) days after the certification of the votes of any election resulting in the adoption or abolition of a tax levied pursuant to this subchapter and ninety (90) days before the effective date of the tax, the county judge shall notify the Secretary of the Department of Finance and Administration of the results.
§ 26-74-610. 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.