192 chapters · 4,300 sections in this title.
Ark. Code Ann. § 14-174-101 Purpose
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The purpose of this subchapter is to provide cities and counties with the authority to levy taxes to raise revenue for funding economic development projects to stimulate the local economy and to support private sector job creation opportunities. No funds generated by any tax levi…
Ark. Code Ann. § 14-174-102 Definitions
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(1) As used in this subchapter, unless the context otherwise requires:(1) “County” means each of the counties of this state;(2) “Local government” means city or county; and(4) “Municipality” and “city” mean any city or incorporated town in this state. (1) “County” means each of t…
Ark. Code Ann. § 14-174-103 Levy of new taxes permitted
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(a) (1) In addition to all other authority of local governments to levy taxes provided by law, any county, acting through its quorum court, or any municipality, acting through its governing body, may levy any tax.(2) (A) However, no ordinance levying any tax authorized by this su…
Ark. Code Ann. § 14-174-104 Levy of sales and use taxes currently authorized
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(a) The local government may levy a sales or use tax pursuant to any other currently existing statutory authority to levy the tax and provide that the proceeds generated by the tax are to be used for any purpose authorized by this subchapter. (b) The Department of Finance and Adm…