Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-75-101 Natural gas used to make glass
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(1) The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from:(1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302;(2) The Arkansas compensating use tax levied by §§ 26-53…
Ark. Code Ann. § 26-75-102 Fort Smith Clearinghouse
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(1) The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from:(1) The Arkansas gross receipts tax levied by §§ 26-52-301, 26-52-302, and 26-63-402;(2) The Arkansas compensating use tax levied by …
Ark. Code Ann. § 26-75-201 Purpose
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(a) This subchapter is intended to supplement all constitutional provisions and other acts adopted for the acquiring, constructing, and equipping of capital improvements of a public nature and the issuance of bonds for the financing of capital improvements of a public nature. (b)…
Ark. Code Ann. § 26-75-202 Construction
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This subchapter shall be liberally construed to accomplish the purposes of this subchapter.
Ark. Code Ann. § 26-75-203 Definitions
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(1) As used in this subchapter:(1) “Acquire” means to obtain at any time by gift, purchase, or other arrangement any capital improvement of a public nature or any portion of a capital improvement of a public nature, whether constructed and equipped before acquisition, partially c…
Ark. Code Ann. § 26-75-204 Issuance of bonds
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(a) A city levying the tax as permitted in this subchapter in addition to the authority existing under the laws of the state is authorized to acquire, construct, equip, reconstruct, extend, and improve capital improvements of a public nature, collectively referred to as a “projec…
Ark. Code Ann. § 26-75-205 Voter approval of bonds
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No ordinance shall be passed by the governing body of a city under § 26-75-204 until a majority of the qualified electors of the city voting on the question shall have approved, at an election called for that purpose and conducted in accordance with the general municipal election…
Ark. Code Ann. § 26-75-206 Pledge of revenues
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Any city levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such city under the authority of any ot…
Ark. Code Ann. § 26-75-207 Levying of tax
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(a) (1) The governing body of any city may adopt an ordinance levying a local sales and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), one percent (1%), or any c…
Ark. Code Ann. § 26-75-208 Special election required
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(a) (1) On the date of the filing of a petition described in § 26-75-207(b) or on the date of adoption of an ordinance levying a local sales and use tax for the benefit of the city, or within thirty (30) days following the filing of the petition described in § 26-75-207(b) or ado…
Ark. Code Ann. § 26-75-209 Effective date of ordinance
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(1) In order to provide time for the preparations for election set forth in this subchapter and to provide for the accomplishment of the administrative duties of the Secretary of the Department of Finance and Administration, the following effective dates are applicable with refer…
Ark. Code Ann. § 26-75-210 Abolishment of tax
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(a) (1) Except as set forth in subsection (b) of this section, in any city in which a city sales and use tax has been adopted in the manner provided in this subchapter, and subsequent to the adoption of the city tax the county where the city is located enacts a county sales and u…
Ark. Code Ann. § 26-75-211 Notification required
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(a) 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 a tax and the effective dates of such an action, the city clerk of the city shall notify the Secret…
Ark. Code Ann. § 26-75-212 Collection of tax
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(a) (1) (A) In each city where a local sales and use tax has been imposed in the manner provided by this subchapter, every retailer shall add the tax imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-10…
Ark. Code Ann. § 26-75-213 Resubmission of question of levy or repeal
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(a) (1) Except as provided in § 26-75-210 and in subsection (b) of this section, when the question of the levy or repeal of a city sales and use tax is submitted to the electors and the proposition is approved or defeated, the question shall not again be submitted to the electors…
Ark. Code Ann. § 26-75-214 Administration, collection, etc., of tax
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(a) On and after the effective date of any tax imposed under the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax. (b) In ad…
Ark. Code Ann. § 26-75-215 Repeal of taxes upon levy of additional statewide gross receipts tax — Exception
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(a) Subject to the provisions of subsection (b) of this section, if the General Assembly shall levy an additional statewide gross receipts tax of one percent (1%) or more, the governing body of any city which has levied a city sales and use tax pursuant to the authority granted i…
Ark. Code Ann. § 26-75-216 Applicability of tax
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(a) A city sales and use tax levied pursuant to the authority granted in this subchapter or in § 26-75-301 et seq. shall be applicable to sales of items and services sold by a business and shall be administered in accordance with the Arkansas Gross Receipts Act of 1941, § 26-52-1…
Ark. Code Ann. § 26-75-217 Disposition of funds
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(a) (1) The Treasurer of State shall transmit to the treasurer or financial officer of each such city that city's share of local sales and use taxes collected under this subchapter periodically as promptly as feasible. Transmittals required under this subchapter shall be made at …
Ark. Code Ann. § 26-75-218 Rules
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The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter.
Ark. Code Ann. § 26-75-219 Procedures and penalties for enforcement
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(a) The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing any local tax imposed pursuant to this subchapter shall be the same as for the state gross receipts tax and compensating tax, except as specifically set out in this…
Ark. Code Ann. § 26-75-220 Existing taxing powers not limited
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No provision of this subchapter shall be construed to abolish or limit existing powers of taxation of the city.
Ark. Code Ann. § 26-75-221 Existing city sales taxes
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(a) All city taxes adopted pursuant to § 26-75-301 et seq., § 26-75-501 et seq., or the Advertising and Promotion Commission Act, § 26-75-601 et seq., which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of this sub…
Ark. Code Ann. § 26-75-222 Maximum tax limitation
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(a) (1) Any municipal general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a:(A) Motor vehicle;(B) Aircraft;(C) Wat…
Ark. Code Ann. § 26-75-223 Administration of Local Sales and Use Tax Trust Fund
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(a) (1) There is created a trust fund for the remittance of local sales and use taxes which shall be known as the “Local Sales and Use Tax Trust Fund”.(2) (A) There is also created a trust fund which shall be known as the “Identification Pending Trust Fund for Local Sales and Use…
Ark. Code Ann. § 26-75-301 Purpose
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(a) This subchapter is intended to supplement all constitutional provisions and other acts adopted for the acquiring, constructing, and equipping of capital improvements of a public nature and the issuance of bonds for the financing of capital improvements of a public nature. (b)…
Ark. Code Ann. § 26-75-302 Construction
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This subchapter shall be liberally construed to accomplish the purposes of this subchapter.
Ark. Code Ann. § 26-75-303 Definitions
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(1) As used in this subchapter:(1) “Acquire” means to obtain at any time by gift, purchase, or other arrangement any capital improvement of a public nature, or any portion of a capital improvement of a public nature, whether constructed and equipped before acquisition, partially …
Ark. Code Ann. § 26-75-304 Issuance of bonds
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(a) A city levying the tax permitted in this subchapter in addition to the authority existing under the laws of this state is authorized to acquire, construct, equip, reconstruct, extend, and improve capital improvements of a public nature, collectively referred to as a “project”…
Ark. Code Ann. § 26-75-305 Voters' approval of bonds
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No ordinance shall be passed by the governing body of a city under § 26-75-304 until a majority of the qualified electors of the city voting on the question shall have approved at an election called for that purpose and conducted in accordance with the general municipal election …
Ark. Code Ann. § 26-75-306 Pledge of revenues
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Any city levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such city under the authority of any ot…
Ark. Code Ann. § 26-75-307 Levying of tax
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(a) (1) The governing body of any city may adopt an ordinance levying a local sales or gross receipts and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), one perc…
Ark. Code Ann. § 26-75-308 Special election to approve
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(a) (1) On the date of the filing of a petition described in § 26-75-307(b) or on the date of adoption of an ordinance levying a local sales and use tax for the benefit of the city, or within thirty (30) days following the filing of the petition described in § 26-75-307(b) or ado…
Ark. Code Ann. § 26-75-309 Effective date of ordinance
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(1) In order to provide time for the preparations for election set forth in this subchapter and to provide for the accomplishment of the administrative duties of the Secretary of the Department of Finance and Administration, the following effective dates are applicable with refer…
Ark. Code Ann. § 26-75-310 Abolishment of tax
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(a) (1) In any city in which a local sales and use tax has been adopted in the manner provided for in this subchapter and all or any portion pledged to secure the payment of lease rentals or bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals …
Ark. Code Ann. § 26-75-311 Notification required
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(a) (1) As soon as is practicable, 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 such tax and the effective dates of such action, the city clerk of the city shall notify the…
Ark. Code Ann. § 26-75-312 Collection of tax
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(a) (1) In each city in which a local sales and use tax has been imposed in the manner provided by this subchapter, every retailer shall add the tax imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101…
Ark. Code Ann. § 26-75-313 Disposition of funds
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(a) The Secretary of the Department of Finance and Administration shall maintain a record of the total amount of tax collected pursuant to this subchapter and other subchapters authorizing city sales taxes in each city and shall deposit all such revenues with the Treasurer of Sta…
Ark. Code Ann. § 26-75-314 Rules
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The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter.
Ark. Code Ann. § 26-75-315 Existing taxing powers not limited
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No provision of this subchapter shall be so construed to abolish or limit existing powers of taxation of the city.
Ark. Code Ann. § 26-75-316 Excise tax on storage, use, or other consumption
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(a) In every city in which the local sales and use tax has been adopted pursuant to the provisions of this subchapter, there is imposed an excise tax on the storage, use, distribution, or other consumption within the city of tangible personal property and taxable services purchas…
Ark. Code Ann. § 26-75-317 Existing city sales taxes
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(a) All city taxes adopted pursuant to this subchapter, § 26-75-501 et seq., or the Advertising and Promotion Commission Act, § 26-75-601 et seq., which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of § 26-75-201 …
Ark. Code Ann. § 26-75-318 Administration of Local Sales and Use Tax Trust Fund
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(a) (1) There is created a trust fund for the remittance of local sales and use taxes which shall be known as the “Local Sales and Use Tax Trust Fund”.(2) (A) There is also created a trust fund which shall be known as the “Identification Pending Trust Fund for Local Sales and Use…
Ark. Code Ann. § 26-75-319 Maximum tax limitation
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(a) (1) Any municipal general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:(A) Motor vehicle;(B) Aircraft;(C) Water…
Ark. Code Ann. § 26-75-320 Procedures and penalties for enforcement
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(a) The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing any local tax imposed pursuant to this subchapter shall be the same as for the gross receipts tax and compensating tax, as set out in the Arkansas Tax Procedure Act…
Ark. Code Ann. § 26-75-321 Rebate
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(1) A city shall provide in its ordinance authorized by this subchapter for a rebate from the city for taxes collected under this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale …
Ark. Code Ann. § 26-75-401 Authority supplemental
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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.
Ark. Code Ann. § 26-75-402 Other provisions applicable
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(a) The provisions of §§ 26-74-220, 26-75-207 — 26-75-212, and 26-75-222 shall be applicable to any tax levied under this subchapter. (b) Section 26-75-213 shall be applicable to the resubmission of the question of the levy or repeal of the local sales and use tax authorized by t…
Ark. Code Ann. § 26-75-403 Tax authorized
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(a) (1) The governing body of any city of the first class, city of the second class, or incorporated town in the state by ordinance may levy a temporary local sales and use tax of either one percent (1%) or one-half of one percent (½%) for the purpose of providing funds for the a…
Ark. Code Ann. § 26-75-404 Election requirements and procedure
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(a) (1) When the governing body of any city or town adopts an ordinance levying a local sales and use tax as authorized in this subchapter, the governing body either in the ordinance levying the tax or in a separate ordinance shall provide for submission of the question of the le…