Arkansas Code
Subtitle 6 - Local Taxes
Chapter 75 - Municipal Sales and Use Taxes

Subchapter 1 - General Provisions

§ 26-75-101. Natural gas used to make glass - The gross receipts or gross proceeds derived from sales of...

§ 26-75-102. Fort Smith Clearinghouse - The gross receipts or gross proceeds derived from sales to...

Subchapter 2 - Sales and Use Tax for Capital Improvements

§ 26-75-202. Construction - This subchapter shall be liberally construed to accomplish the purposes...

§ 26-75-203. Definitions - As used in this subchapter: (1) “Acquire” means to obtain...

§ 26-75-205. Voter approval of bonds - No ordinance shall be passed by the governing body of...

§ 26-75-206. Pledge of revenues - Any city levying the tax as permitted in this subchapter...

§ 26-75-208. Special election required - [ ] FOR adoption of a percent ( %) local...

§ 26-75-209. Effective date of ordinance - In order to provide time for the preparations for election...

§ 26-75-218. Rules - The Secretary of the Department of Finance and Administration may...

§ 26-75-220. Existing taxing powers not limited - No provision of this subchapter shall be construed to abolish...

Subchapter 3 - Sales Tax for Capital Improvements

§ 26-75-302. Construction - This subchapter shall be liberally construed to accomplish the purposes...

§ 26-75-303. Definitions - As used in this subchapter: (1) “Acquire” means to obtain...

§ 26-75-305. Voters' approval of bonds - No ordinance shall be passed by the governing body of...

§ 26-75-306. Pledge of revenues - Any city levying the tax as permitted in this subchapter...

§ 26-75-308. Special election to approve - [ ] FOR adoption of a percent ( %) local...

§ 26-75-309. Effective date of ordinance - In order to provide time for the preparations for election...

§ 26-75-314. Rules - The Secretary of the Department of Finance and Administration may...

§ 26-75-315. Existing taxing powers not limited - No provision of this subchapter shall be so construed to...

§ 26-75-321. Rebate - A city shall provide in its ordinance authorized by this...

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...

§ 26-75-404. Election requirements and procedure - [ ] FOR the levy of a temporary one percent...

§ 26-75-410. Rules - The Secretary of the Department of Finance and Administration shall...

§ 26-75-411. Definition - As used in this subchapter, “calendar quarter” means the three-month...

Subchapter 5 - Gross Receipts Tax Generally

§ 26-75-501. Tax additional - The tax authorized by this subchapter shall be in addition...

§ 26-75-504. Certification of tax - When the levy of the tax authorized in this subchapter...

§ 26-75-507. Repeal of tax - Any ordinance of a city adopted pursuant to the authority...

Subchapter 6 - Advertising and Promotion Commission Act

§ 26-75-601. Penalty - Any person or entity liable for the additional one percent...

§ 26-75-607. Authority to issue bonds - Cities of the first class levying the tax and creating...

§ 26-75-609. Execution of bonds - The bonds shall be executed in the manner provided by...

§ 26-75-615. Sale of bonds - The bonds may be sold at public or private sale...

§ 26-75-616. No personal liability - No official, officer, employee, or member of the governing body...

§ 26-75-618. Title - This subchapter may be referred to as the “Advertising and...

Subchapter 7 - Gross Receipts Tax on Hotels, Etc., in Certain Cities

§ 26-75-702. Election required - The governing body of a city levying the tax authorized...

§ 26-75-705. Use of funds - All funds derived from the levy of the tax authorized...