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192 chapters · 4,300 sections in this title.
Ark. Code Ann. § 14-164-327 Capital improvement bonds — Local sales and use tax — Levy
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(a) (1) In lieu of or in addition to the levying of an ad valorem tax to retire bonds for capital improvements or for financing economic development projects, the legislative body of a municipality or county may adopt an ordinance levying a local sales and use tax in the amount o…
Ark. Code Ann. § 14-164-328 Capital improvement bonds — Local sales and use tax — Election to authorize
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(a) (1) (A) On the date of adoption of an ordinance levying a local sales and use tax or taxes to retire the bonds for capital improvements or economic development projects, or within thirty (30) days following the adoption of the ordinance, the municipality or county shall provi…
Ark. Code Ann. § 14-164-329 Capital improvement bonds — Local sales and use tax — Effective dates for imposition and termination of tax levy
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(a) The levy of a local sales and use tax shall not be effective until after the election has been held and the issuance of bonds has been approved by the voters and the Secretary of the Department of Finance and Administration has been given ninety (90) days' notice. (b) In orde…
Capital improvement bonds — Local sales and use tax — Notice to Secretary of the Department of Finance and Administration
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As soon as is feasible and no later than ten (10) days following each of the events set forth in the ordinance with reference to the procedure for the adoption or abolition of the local sales and use tax and the effective dates of the action, the clerk shall notify the Secretary …