Arkansas Code Title 14, Subtitle 3, Chapter 57, Subchapter 7 - City or Town Vehicle Tax

• § 14-57-701 - Penalty.
  (a) Any owner of any vehicle, delinquent in the payment of the city or town vehicle tax for more than five (5) months, who...
• § 14-57-702 - Authority to Levy.
  (a) Notwithstanding the provisions of §§ 26-78-102 -- 26-78-108 and in addition to such taxes as may be levied by the State of Arkansas...
• § 14-57-703 - Other Taxation Prohibited.
  Any city of the first or second class or any incorporated town levying and collecting a vehicle tax under the provisions of this subchapter...
• § 14-57-704 - Special Election Required.
  (a) (1) Before the vehicle tax levied by the governing body of any city of the first class or city of the second class...
• § 14-57-705 - Classification of Vehicles.
  (a) Under this subchapter, the ordinance of the governing body of a city or town may contain therein a classification of vehicles by types...
• § 14-57-706 - Maximum Tax.
  The maximum city or town vehicle tax which may be levied and collected shall not exceed five dollars ($5.00) per year per vehicle, irrespective...
• § 14-57-707 - Date Due.
  The city or town vehicle tax shall be due and payable, without penalty, during the month of January of the calendar year following the...
• § 14-57-708 - Delinquent Payment.
  Penalty for delinquent payment of the city or town vehicle tax shall be one dollar ($1.00) per vehicle per month for each month's delinquency.
• § 14-57-709 - Vehicles Acquired After July 1.
  (a) The owner of any vehicle first acquired or first used in the city or town after July 1 of the taxable year shall...
• § 14-57-710 - Payment to One Municipality Only.
  The owner of a vehicle, having paid the city or town vehicle tax in any city or town for a particular year, shall not...
• § 14-57-711 - Collection of and Receipt for Tax.
  (a) Any city or town levying a vehicle tax under the provisions of this subchapter shall designate, by ordinance, an official to collect the...
• § 14-57-712 - Disposition of Proceeds.
  (a) All tax, interest, and penalties collected under the provisions of this subchapter shall be deposited in a separate bank account to be maintained...

Last modified: November 15, 2016