§ 26-74-306. Pledge of revenues
Any county levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues which the county is entitled to receive from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such county under the […]
§ 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 […]
§ 26-74-308. 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.
§ 26-75-101. Natural gas used to make glass
The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and (3) All city and county […]
§ 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of this subchapter which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of § 26-74-201 et seq.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.
§ 26-75-102. Fort Smith Clearinghouse
The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301, 26-52-302, and 26-63-402; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107; and (3) All city and county sales and […]
§ 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.