Title 26, Taxation

(a) All taxes, interest, penalties, and costs collected pursuant to a tax levied by the city as authorized in this subchapter shall be credited to the city advertising and promotion fund which shall be created by the ordinance levying the tax in the city. (b) When the electors of…

(a) Any municipality levying a tax pursuant to this subchapter shall create by ordinance a municipal advertising and promotion commission, to be composed of seven (7) members, as follows:(1) (A) Four (4) members shall be owners or managers of businesses in the tourism industry, a…

(a) (1) (A) In the manner as shall be determined by the municipal advertising and promotion commission, all funds credited to the city advertising and promotion fund pursuant to this subchapter shall be used for the:(i) Advertising and promoting of the city and its environs;(ii) …

(1) Cities of the first class levying the tax and creating the commission as permitted in this subchapter are authorized to:(1) Acquire sites for, construct, reconstruct, extend, equip, improve, maintain, and operate convention centers and facilities necessary for, supporting, or…

(a) Bonds issued by a municipality pursuant to this subchapter shall be authorized by ordinance of the governing body of the city. (b) The bonds may:(1) Be in registered or other form;(2) Be exchangeable for bonds of another denomination;(3) Be in such form and denominations;(4) …

The bonds shall be executed in the manner provided by the Registered Public Obligations Act of Arkansas, § 19-6-401 et seq., as that act may be amended.

(a) (1) The bonds shall not be general obligations of the city involved, but shall be special obligations secured and payable as provided in this subchapter.(2) In no event shall the bonds constitute an indebtedness of the city within the meaning of any constitutional or statutor…

(a) Bonds issued under the authority of this subchapter are made securities in which insurance companies, trust companies, banks, investment companies, executors, administrators, trustees, and other fiduciaries may properly and legally invest funds, including capital in their con…

(a) The principal of and interest on bonds issued under the authority of this subchapter shall be exempt from all state, county, and municipal taxes. (b) This exemption shall include income, inheritance, and estate taxes.

(a) (1) Any city of the first class levying the tax and creating the commission 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 principal of and interest on bonds issued by t…

(a) The ordinance authorizing the bonds may provide for the execution by the chief executive officer of the municipality of a trust indenture which defines the rights of the owners of the bonds and provides for the appointment of a trustee for the owners of the bonds. (b) The tru…

The bonds may be sold at public or private sale for such price, including, without limitation, sale at a discount, and in such manner as the governing body of the municipality may determine.

No official, officer, employee, or member of the governing body of the municipality or the advertising and promotion commission shall be personally liable on any bonds issued under the provisions of this subchapter or for any damages sustained by any person in connection with any…

(a) Bonds may be issued under this subchapter to refund any outstanding bonds issued pursuant to this subchapter or to refund any outstanding bonds issued pursuant to any other law for the purpose of financing convention center projects. (b) (1) The refunding bonds may be either …

This subchapter may be referred to as the “Advertising and Promotion Commission Act”.

(a) As used in this section:(1) “City” means a city of the first class, city of the second class, or incorporated town in this state;(2) “Joint audit” means an audit that is performed by a joint auditor to examine the records of one (1) or more taxpayers and that is necessary to …

(a) Any city of the first class having a population of less than five thousand (5,000) inhabitants, a portion of which has been designated as a historic district and is included on the National Register of Historic Places, by ordinance of its governing body, may levy a tax not to…

(a) (1) If a governing body of a city enacts an ordinance levying or increasing a tax under § 26-75-701, the governing body levying or increasing the tax shall submit the question of levying or increasing the tax to the electors of the city at the earliest date permitted for a sp…

(a) Any city levying a tax pursuant to this subchapter in the ordinance levying the tax shall create a city advertising and promotion commission to be composed of seven (7) members as follows:(1) Four (4) members shall be hotel, motel, or restaurant owners or managers of business…

(a) From the effective date of the levying ordinance, the tax so levied shall be paid by the persons, firms, and corporations liable therefor and shall be collected by the city which has passed the levying ordinance in the same manner and at the same time as the gross receipts ta…

All funds derived from the levy of the tax authorized and imposed under the provisions of this subchapter shall be credited to the city advertising and promotion fund and shall be used in accordance with the provisions of §§ 26-75-602 — 26-75-613, it being the intent of this subc…

(a) Every city of the first class, city of the second class, and incorporated town by its ordinance may levy a tax of not more than twenty-five dollars ($25.00) per transaction on all sales of goods and services by businesses located on the premises of a municipal airport or a re…

Whoever shall engage in the business of selling goods, wares, or merchandise of any description other than articles grown, produced, or manufactured by the seller himself or herself or by those in his or her employ, and sold by going from house to house or place to place, either …

It shall be the duty of the clerk of the county court to issue blank licenses for the privileges and purposes mentioned in this act and deliver them to the county collector and charge him or her with the amount thereof, specifying in each case the number and amount of each kind o…

(a) Each blank license shall be signed by the clerk and authenticated by the seal of the county court. The county collector in granting every license shall fill in and countersign one (1) of the blank licenses delivered to him or her by the clerk of the county court. No license, …

(a) The account of the clerk of the county court against the county collector for the licenses provided for in this act shall be so kept as to show by denominations and numbers exactly what licenses issued to the county collector by the clerk are in the county collector's hands a…

(a) The privilege taxes paid as provided in this act to the county collector shall be reported by him or her quarterly and paid into the county treasury within twenty (20) days after the granting of the license for which the privilege tax is paid. (b) Each county collector shall …

(a) (1) It shall be the duty of the sheriff or any constable of the county to ask, demand, and receive from persons who may attempt in any county to make and exhibit any of the objects or performances, upon which a specified tax is levied, the tax for an exhibition.(2) Upon deman…

The licenses provided for in this act shall be a personal privilege, enjoyable only by the person to whom it is issued, and shall not be transferable.

(a) In cases when by the provisions of this act the privilege is to be for twelve (12) months or less, the license shall expire on April 30 next after the date of the delivery thereof by the county collector to the party applying for it. (b) In a case when the privilege is to be …

(1) There shall be collected as a county tax:(1) (A) An amount to be fixed by the county court of each county for each and every public exhibition given by any person in any county in this state, any part of the proceeds of which is for his or her personal profit, and the license…

(a) (1) It shall be unlawful for any foreign person or corporation to swap, trade, or traffic in horses or mules in this state, or to peddle organs, stove ranges, or pianos, or vehicles without first paying a license of one hundred dollars ($100) in each county in which they do b…

(a) Any city council or board of commissioners of any municipal corporation in this state shall have the power to enact by a two-thirds vote of all members elected thereto ordinances requiring any person, firm, individual, or corporation that shall engage in, carry on, or follow …

(a) In ascertaining the persons, firms, individuals, or corporations liable to pay a license for the privilege of engaging in any trade, business, profession, vocation, or calling in any city or town, the city council or board of commissioners may be governed by the list of perso…

Any ordinance passed under the provisions of this chapter, before becoming effective, shall be published one (1) time in a newspaper of bona fide circulation in the city or town. The publication shall not be later than one (1) week after the passage of the ordinance.

(a) The city council or board of commissioners of any city or town by ordinance shall provide all rules and regulations for the payment of a license for the privilege of engaging in any trade, business, profession, vocation, or calling in the city or town. (b) All persons, firms,…

(a) Cities of the first class are authorized to license, regulate, and tax the privilege of engaging in the mercantile business in their cities. However, this section shall not apply to persons who remain in the mercantile business for a continuous period of six (6) months. (b) C…

(a) (1) All cities of the first class and cities of the second class are authorized and empowered to license, tax, and regulate gift enterprises, and all persons, firms, and corporations aiding, abetting, or patronizing them.(2) The license or tax shall not exceed one thousand do…

(a) A municipality in which the manufacturing facilities of a native wine producer are located and which producer produces four hundred thousand gallons (400,000 gals.) of wine per year or more is authorized to levy a tax of not to exceed three percent (3%) on the gross receipts …

The authorities of cities and incorporated towns may levy and collect a tax of not less than five dollars ($5.00) nor more than one hundred dollars ($100) per annum from each and every public auctioneer who may follow his or her occupation in the cities or incorporated towns.

(a) A municipal corporation may license and tax amusement devices defined in § 26-57-402 and vendors of amusement devices defined in § 26-57-402. (b) However, the fee for the license and tax shall not exceed the amount of tax imposed by § 26-57-404.

A municipality may not levy a privilege tax on the basis of §§ 26-57-402 and 26-57-408 — 26-57-421 relating to coin-operated amusement devices. However, §§ 26-57-402 and 26-57-408 — 26-57-421 do not prohibit a municipality from levying privilege taxes under other statutes of this…

This chapter shall be liberally construed to accomplish this chapter's purposes.

(a) In addition to such taxes as are levied by the State of Arkansas for the privilege of using and operating motor vehicles on the public roads and highways of this state, the counties of the state and municipalities therein under the conditions set forth in this chapter are aut…

(a) (1) The counties of the state shall have the first opportunity to levy the County and Municipality Vehicle Tax.(2) (A) Any levy by a county may be upon owners residing everywhere in the county or only upon owners residing within the county but outside the corporate boundaries…

(a) The resolution of the county quorum court or of the governing body of a municipality, as the case may be, may contain a classification of vehicles by types and the rate of the County and Municipality Vehicle Tax levy, stated in dollars and cents, to be collected from the owne…