Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-81-101 Title
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This chapter shall be known as the “Multicounty Airport and Riverport Financing Act”.
Ark. Code Ann. § 26-81-102 Applicability to other laws
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(a) This chapter is intended to supplement existing laws and to authorize the levy of the tax authorized hereby without resort to or reliance upon any other law. (b) Any county which is authorized to levy a tax under this chapter may levy such tax without regard to whether such c…
Ark. Code Ann. § 26-81-103 Sales and use tax
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Any county in the State of Arkansas may levy a sales and use tax, as described and set forth herein, for the purpose of providing funds for the acquisition, construction, and equipping of properties, real, personal or mixed, tangible or intangible, to constitute all or a part of …
Ark. Code Ann. § 26-81-104 Amount of tax — Period of tax
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(a) (1) Any tax levied pursuant to the authority of this chapter shall be a tax equal to one percent (1%) on the sales price on items of personal property and services sold or to be used in the levying county to the extent of and subject to the exemptions with respect to the gros…
Ark. Code Ann. § 26-81-105 Voter approval by election
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(a) (1) No ordinance shall be enacted by a quorum court levying a tax under this chapter until a majority of the qualified electors of the county voting on the question shall have approved the levy of the tax at an election called for that purpose and conducted in accordance with…
Ark. Code Ann. § 26-81-106 Election results — Challenge — Effective date
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(a) (1) Upon certification of the election results, the county judge shall issue a proclamation declaring the results of the election and cause the proclamation to be published one (1) time in a newspaper having general circulation within the county.(2) The county judge shall not…
Ark. Code Ann. § 26-81-107 Record of collections — Deposit with the Treasurer of State
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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 chapter and other subchapters authorizing county sales and use tax in each county and shall deposit all such revenues with the Treasurer…
Ark. Code Ann. § 26-81-108 Distribution of tax levied
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(a) The collection of any tax levied pursuant to this chapter shall be distributed as follows:(1) To the county for the acquisition, construction, and equipping of the project, fifty percent (50%) of the tax collections; and(2) To the county and to each municipality located in th…
Ark. Code Ann. § 26-81-109 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 chapter to implement the administration, collection, enforcement, and operation of the taxes authorized in this chapter.
Ark. Code Ann. § 26-81-110 Combined tax reports
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(a) (1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report.(2) (A) The combined city sales tax is equal to the sum of all sales taxes levied by a city unde…