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Chapter 73 - Local Taxation Generally
Subchapter 1 - General Provisions
§ 26-73-101. Savings provision - Nothing in this subchapter shall be construed to modify or...
§ 26-73-102. Definitions - As used in this subchapter: (1) “Calendar quarter” means the...
§ 26-73-107. Rules - The Secretary of the Department of Finance and Administration shall...
§ 26-73-111. Special local sales and use tax — Election - [ ] FOR adoption of a one-fourth of one percent...
Subchapter 2 - Municipal Corporations
§ 26-73-201. Unplatted lots taxed - In any municipal corporation in which the power exists to...
§ 26-73-202. Certification of tax rate to county clerk - The council of any municipal corporation on or before the...
§ 26-73-204. Injunction to prevent collection or payment - Any person owning property and having taxes to pay in...
Chapter 74 - County Sales and Use Taxes
§ 26-74-102. Natural gas used to make glass - The gross receipts or gross proceeds derived from sales of...
§ 26-74-103. Fort Smith Clearinghouse - The gross receipts or gross proceeds derived from sales to...
Subchapter 2 - Sales and Use Tax for Capital Improvements
§ 26-74-202. Construction - This subchapter shall be liberally construed to accomplish the purposes...
§ 26-74-203. Definitions - As used in this subchapter: (1) “Acquire” means to obtain...
§ 26-74-205. Voters' approval of bonds - No ordinance shall be passed by the quorum court of...
§ 26-74-206. Pledge of revenues - Any county levying the tax as permitted in this subchapter...
§ 26-74-208. Form of ballot - [ ] FOR adoption of a percent ( %) sales...
§ 26-74-215. Rules - The Secretary of the Department of Finance and Administration may...
§ 26-74-218. Existing county sales taxes - All county sales taxes adopted under the provisions of §§...
§ 26-74-219. Levy of use tax in counties having sales tax - In all counties which prior to December 1, 1981, have...
Subchapter 3 - Sales Tax for Capital Improvements
§ 26-74-302. Construction - This subchapter shall be liberally construed to accomplish the purposes...
§ 26-74-303. Definitions - As used in this subchapter: (1) “Acquire” means to obtain...
§ 26-74-305. Voter approval of bonds - No ordinance shall be passed by the quorum court of...
§ 26-74-306. Pledge of revenues - Any county levying the tax as permitted in this subchapter...
§ 26-74-308. Form of ballot - [ ] FOR adoption of a percent ( %) sales...
§ 26-74-314. Rules - The Secretary of the Department of Finance and Administration may...
§ 26-74-315. Existing county sales taxes - All county sales taxes adopted under the provisions of this...
§ 26-74-316. Levy of use tax in counties having sales tax - In all counties which have, prior to December 1, 1981,...
Subchapter 4 - Sales and Use Tax for Counties Without Existing Tax
§ 26-74-401. Definition - As used in this subchapter, “calendar quarter” means the three-month...
§ 26-74-403. Form of ballot - [ ] FOR adoption of a one-half percent (0.5%) sales...
§ 26-74-405. Resubmission of question of levy - When the question of the levy of a county sales...
§ 26-74-407. Applicability of tax - A county sales tax levied pursuant to the authority granted...
§ 26-74-410. Rules - The Secretary of the Department of Finance and Administration may...
Subchapter 5 - Sales Tax on Food and Lodging
§ 26-74-501. Levy of tax - Any county which does not levy a tax under §...
§ 26-74-504. Pledge of revenues - Revenues produced from the tax levied under this subchapter are...
§ 26-74-505. Cessation of tax levy - Any tax levied under this subchapter shall cease to be...
Subchapter 6 - Sales and Use Tax for Capital Improvements of a Community College
§ 26-74-601. Definitions - As used in this subchapter: (1) “Calendar quarter” means the...
§ 26-74-607. Notification of results - Within ten (10) days after the certification of the votes...
§ 26-74-610. Rules - The Secretary of the Department of Finance and Administration may...
§ 26-74-614. Limit on combined total sales and use tax levy - Notwithstanding any other law granting a county authority to levy...
§ 26-74-615. Supplemental nature of the subchapter - This subchapter shall be supplemental to all other laws authorizing...
Chapter 75 - Municipal Sales and Use Taxes
§ 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...
§ 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...
§ 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...
Chapter 76 - County Privilege and License Taxes
§ 26-76-101. Peddler or hawker defined - Whoever shall engage in the business of selling goods, wares,...
§ 26-76-102. Blank licenses issued to county collectors - It shall be the duty of the clerk of the...
§ 26-76-107. Licenses not transferable - The licenses provided for in this act shall be a...
Subchapter 2 - Privileges Taxed Generally
§ 26-76-202. Public exhibitions and auctioneers - There shall be collected as a county tax: (1) (A)...
Chapter 77 - Municipal Occupational Taxes and Licenses
§ 26-77-104. Publication of licensing ordinance - Any ordinance passed under the provisions of this chapter, before...
§ 26-77-204. Auctioneers - The authorities of cities and incorporated towns may levy and...
Subchapter 3 - Vending and Amusement Machines
§ 26-77-303. Coin-operated amusement devices - A municipality may not levy a privilege tax on the...
Chapter 78 - County and Municipal Motor Vehicle Tax
§ 26-78-101. Construction - This chapter shall be liberally construed to accomplish this chapter's...
§ 26-78-118. Bonds — Tax exemption - Interest on all bonds issued under this chapter shall be...
§ 26-78-119. Legal investments - Bonds issued under this chapter shall be eligible to secure...
Chapter 79 - County Road Tax
§ 26-79-102. Levy when not voted - The county court in the counties in this state that...
§ 26-79-103. Account of money collected - It shall be the duty of the county treasurer to:...
§ 26-79-106. Interest earned on funds - After January 1, 1992, all interest earned on county road...
Chapter 80 - School District Taxes
§ 26-80-106. Use of surplus for other purposes - Because of consolidations of school districts and for other reasons,...
Subchapter 4 - Amendment 74 Enabling Act of 2003
§ 26-80-401. Title - This subchapter shall be known and may be cited as...
§ 26-80-402. Definitions - As used in this subchapter and § 26-80-101 et seq.:...
§ 26-80-403. Establishment of compliance - Compliance with the uniform rate of tax shall be established...
Chapter 81 - Multicounty Airport and Riverport Financing Act
§ 26-81-101. Title - This chapter shall be known as the “Multicounty Airport and...
§ 26-81-103. Sales and use tax - Any county in the State of Arkansas may levy a...
§ 26-81-109. Rules - The Secretary of the Department of Finance and Administration may...
Chapter 82 - Local Sales and Use Tax Economic Development Project Funding Act
§ 26-82-101. Title - This chapter shall be known as the “Local Sales and...
§ 26-82-102. Definitions - As used in this chapter: (1) “Calendar quarter” means a...
§ 26-82-104. Election - [ ] FOR adoption of a percent ( %) local...
§ 26-82-105. Requirements — Effective dates - To provide time to prepare for an election required under...
§ 26-82-106. Abolition of tax - [ ] FOR abolition of the percent ( %) local...
§ 26-82-107. Notice of adoption or abolition of tax - No later than ten (10) days following each of the...
§ 26-82-114. Effect of change in city boundaries - If a city in which a local sales and use...
§ 26-82-116. Reporting - Vendors collecting, reporting, and remitting a local sales and use...
§ 26-82-118. No effect on existing taxes - The imposition of a local sales and use tax under...
§ 26-82-119. Rules - The Secretary of the Department of Finance and Administration may...