Arkansas Code Title 26, Subtitle 6, Chapter 75, Subchapter 4 - Temporary Tax for Acquisition, Construction, or Improvement of Parks

• § 26-75-401 - Authority Supplemental.
  The authority granted in this subchapter to cities and towns to levy a gross receipts and compensating tax shall be supplemental and in addition...
• § 26-75-402 - Other Provisions Applicable.
  (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...
• § 26-75-403 - Tax Authorized.
  (a) (1) The governing body of any city of the first class, city of the second class, or incorporated town in the state by...
• § 26-75-404 - Election Requirements and Procedure.
  (a) (1) When the governing body of any city or town adopts an ordinance levying a local sales and use tax as authorized in...
• § 26-75-405 - Items Subject to Tax.
  (a) When any city or town levies a sales and use tax pursuant to the authority granted in this subchapter, the tax shall be...
• § 26-75-406 - Manner of Collection.
  (a) (1) In each city or town in which a local sales and use tax has been imposed in the manner provided by this...
• § 26-75-407 - Disposition of Taxes.
  (a) The Director of the Department of Finance and Administration shall deposit all local sales and use taxes collected under this subchapter with the...
• § 26-75-408 - Use of Funds.
  (a) All revenues received by a city or town from taxes levied pursuant to the authority granted in this subchapter shall be deposited into...
• § 26-75-409 - Administration, Etc.
  (a) (1) On and after the effective date of any tax imposed pursuant to the provisions of this subchapter, the Director of the Department...
• § 26-75-410 - Rules and Regulations.
  The Director of the Department of Finance and Administration shall adopt appropriate rules and regulations not inconsistent with the provisions of this subchapter to...
• § 26-75-411 - Definition.
  As used in this subchapter, "calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1.

Last modified: November 15, 2016