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51 chapters · 1,813 sections in this title.
Ark. Code Ann. § 26-82-101 Title
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This chapter shall be known as the “Local Sales and Use Tax Economic Development Project Funding Act”.
Ark. Code Ann. § 26-82-102 Definitions
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(1) As used in this chapter:(1) “Calendar quarter” means a three-month period that begins on January 1, April 1, July 1, or October 1;(2) “City” means any city of the first class, city of the second class, or incorporated town of the state;(3) “Develop” means to plan, design, con…
Ark. Code Ann. § 26-82-103 Authority to levy tax
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(a) (1) The governing body of a city or county 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%), …
Ark. Code Ann. § 26-82-104 Election
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(a) (1) Within thirty (30) days following the adoption of an ordinance levying a local sales and use tax under this chapter, the levying entity by ordinance shall provide for the calling of a special election on the question of whether to levy the local sales and use tax under §§…