Arkansas Code Title 26, Subtitle 6, Chapter 74, Subchapter 5 - Sales Tax on Food and Lodging
§ 26-74-501 - Levy of Tax.
Any county which does not levy a tax under ยง 14-20-112, county gross receipts tax on hotels and restaurants, and where there is not...
§ 26-74-502 - Petitions Requesting an Election.
(a) If petitions are filed requesting an election for an initiated ordinance levying the tax authorized under this subchapter, the quorum court shall submit...
§ 26-74-504 - Pledge of Revenues.
Revenues produced from the tax levied under this subchapter are hereby pledged to the payment of principal of and interest on bonds issued or...
§ 26-74-505 - Cessation of Tax Levy.
Any tax levied under this subchapter shall cease to be collected when the indebtedness has been paid or redeemed. It is recognized that the...