§ 26-75-314. 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.
§ 26-75-315. Existing taxing powers not limited
No provision of this subchapter shall be so construed to abolish or limit existing powers of taxation of the city.
§ 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.
§ 26-74-501. Levy of tax
Any county which does not levy a tax under § 14-20-112, county gross receipts tax on hotels and restaurants, and where there is not located a city which levies a tax under § 26-75-602 or § 26-75-701, by either an ordinance of the county quorum court or through petition pursuant to § 26-74-502(a) may levy […]
§ 26-74-504. Pledge of revenues
Revenues produced from the tax levied under this subchapter are hereby pledged to the payment of principal of and interest on bonds issued or other indebtedness incurred by the county public facilities board for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of wildlife […]