Arkansas Code
Subchapter 4 - Temporary Tax for Acquisition, Construction, or Improvement of Parks
§ 26-75-401. Authority supplemental

The authority granted in this subchapter to cities and towns to levy a gross receipts and compensating tax shall be supplemental and in addition to any other authority of cities and towns to levy gross receipts and compensating taxes.

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Structure Arkansas Code

Arkansas Code

Title 26 - Taxation

Subtitle 6 - Local Taxes

Chapter 75 - Municipal Sales and Use Taxes

Subchapter 4 - Temporary Tax for Acquisition, Construction, or Improvement of Parks

§ 26-75-401. Authority supplemental

§ 26-75-404. Election requirements and procedure

§ 26-75-410. Rules

§ 26-75-411. Definition