Title 26 — Taxation

No provision of this subchapter shall be construed to abolish or limit existing powers of taxation of the city.

(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Act, § 26-75-601 et seq., which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of this sub…

(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…

(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…

(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)…

This subchapter shall be liberally construed to accomplish the purposes of this subchapter.

(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 …

(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”…

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 …

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…

(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…

(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…

(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…

(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 …

(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…

(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…

(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…

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.

No provision of this subchapter shall be so construed to abolish or limit existing powers of taxation of the city.

(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…

(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 …

(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…

(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…

(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…

(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 …

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.

(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…

(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…

(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…

(a) When any city or town levies a sales and use tax pursuant to the authority granted in this subchapter, the tax shall be levied upon the same sales and the same items and services as are subject to taxation under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., an…

(a) (1) In each city or town 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., the Arkansas Compensating Tax Act of 1949, § 26-53…

(a) The Secretary of the Department of Finance and Administration shall deposit all local sales and use taxes collected under this subchapter with the Treasurer of State. (b) All deposits and transfers shall be made in the same manner and subject to the same charges and retainage…

(a) All revenues received by a city or town from taxes levied pursuant to the authority granted in this subchapter shall be deposited into the city or town treasury and credited to a special account and shall be used for the acquisition, construction, or improvement of parks and …

(a) (1) On and after the effective date of any tax imposed pursuant to 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.…

The Secretary of the Department of Finance and Administration shall adopt appropriate rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter.

As used in this subchapter, “calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1.

The tax authorized by this subchapter shall be in addition to all other fees and taxes which cities of the first class and cities of the second class are now authorized by law to levy, whether levied in the form of excise, license, or privilege taxes.

(a) Any city of the first class or city of the second class having a population of not more than forty thousand (40,000) persons according to the most recent federal census and that has been or may in the future be designated as a model city under the Demonstration Cities and Met…

(a) An ordinance of a city of the first class or city of the second class as provided in § 26-75-502 shall not become operative until approved in an election in the city levying such a tax. (b) An election shall be held in the levying city on the question of whether the ordinance…

When the levy of the tax authorized in this subchapter has been approved in a city of the first class or city of the second class as provided in this subchapter, the governing body of the city shall certify to the Secretary of the Department of Finance and Administration that suc…

(a) The Secretary of the Department of Finance and Administration shall collect the tax levied under this subchapter concurrently with and in the same manner as taxes collected under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax A…

(a) All revenues collected by the Secretary of the Department of Finance and Administration pursuant to the provisions of this subchapter, less three percent (3%) thereof which shall be deducted as a cost of collection and deposited into the State Treasury to the credit of the Co…

Any ordinance of a city adopted pursuant to the authority granted in this subchapter may be repealed in the same manner as is provided in this subchapter for its adoption.

(a) In all cities of the first class or cities of the second class that have adopted an ordinance prior to January 1, 1995, levying a local sales tax as provided in § 26-75-502, there is also levied a local compensating use tax. (b) The rate of the use tax levied by this section …

Any person or entity liable for the additional one percent (1%) gross receipts tax authorized by this subchapter to be levied by cities of the first class in which is located a city park of one thousand (1,000) acres or more shall be subject to a fine of fifty dollars ($50.00) pe…

(a) (1) A city of the first class, city of the second class, or incorporated town by ordinance of the governing body thereof may levy a tax not to exceed three percent (3%) upon the gross receipts or gross proceeds identified in subsection (c) of this section.(2) (A) If the gover…

(a) A person liable for a tax levied under § 26-75-602 shall pay the tax, and the advertising and promotion commission of the levying city or a designated agent of the commission shall collect the tax in the same manner and at the same time as the tax levied by the Arkansas Gross…

(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) …