Arkansas Code Title 26, Subtitle 6, Chapter 74, Subchapter 4 - Sales and Use Tax for Counties Without Existing Tax

• § 26-74-401 - Definitions.
  As used in this subchapter: (1) "Calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1; and...
• § 26-74-402 - Call for Tax Election.
  (a) The county quorum court of any county not having a countywide one percent (1%) sales and use tax on March 14, 1991, may...
• § 26-74-403 - Form of Ballot.
  (a) The ballot title to be used shall be substantially in the following form: Click here to view form(b) The ballot title may also...
• § 26-74-404 - Conduct of Election and Results -- Challenges.
  (a) The election shall be conducted in the manner provided by law for all other county elections unless otherwise specified in this subchapter.(b) When...
• § 26-74-405 - Resubmission of Question of Levy.
  When the question of the levy of a county sales and use tax is submitted to the electors and the proposition is defeated, the...
• § 26-74-406 - Notification of Results.
  (a) Within ten (10) days after the certification of the votes of any election resulting in the adoption of a tax levied pursuant to...
• § 26-74-407 - Applicability of Tax.
  A county sales tax levied pursuant to the authority granted in this subchapter or in § 26-74-301 et seq. shall be applicable to sales...
• § 26-74-408 - Rebates.
  (a) A county shall provide in its ordinance authorized by this subchapter a rebate from the county for taxes collected pursuant to this subchapter...
• § 26-74-409 - Disposition of Funds.
  (a) (1) The Director of the Department of Finance and Administration shall maintain a record of the total amount of tax collected pursuant to...
• § 26-74-410 - Rules and Regulations.
  The Director of the Department of Finance and Administration may promulgate reasonable rules and regulations not inconsistent with the provisions of this subchapter to...
• § 26-74-411 - Procedures and Penalties for Enforcement.
  (a) The procedures and penalties used by the Director of the Department of Finance and Administration in enforcing any local tax imposed pursuant to...
• § 26-74-412 - Maximum Tax Limitation.
  (a) (1) (A) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first...
• § 26-74-413 - Administration of Local Sales and Use Tax Trust Fund.
  (a) (1) There is created a trust fund for the remittance of local sales and use taxes which shall be known as the "Local...
• § 26-74-414 - Limit on Combined Total Sales and Use Tax Levy.
  (a) Notwithstanding any other laws granting counties authority to levy sales and use taxes, no county levying a tax pursuant to this subchapter shall...

Last modified: November 15, 2016