FOR the levy of an additional one percent (1%) state gross receipts tax in the City of , County, Arkansas, in lieu of paying state income taxes by individuals who are residents of said city (town). AGAINST the levy of an additional one percent (1%) state gross receipts tax in the City of , County, Arkansas, in lieu of paying state income taxes by individuals who are residents of said city (town).”
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Structure Arkansas Code
Chapter 52 - Gross Receipts Tax
Subchapter 6 - Equalization of Taxes For Border Cities and Towns
§ 26-52-602. Vote to equalize taxes authorized
§ 26-52-603. Benefits of subchapter for individual taxpayers only
§ 26-52-604. Individual taxpayers entitled to benefit of subchapter