Arkansas Code Title 26, Subtitle 6, Chapter 75, Subchapter 5 - Gross Receipts Tax Generally

• § 26-75-501 - Tax Additional.
  The tax authorized by this subchapter shall be in addition to all other fees and taxes which cities of the first class and cities...
• § 26-75-502 - Authority to Levy.
  (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...
• § 26-75-503 - Election Requirements.
  (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...
• § 26-75-504 - Certification of Tax.
  When the levy of the tax authorized in this subchapter has been approved in a city of the first class or city of the...
• § 26-75-505 - Collection of Tax.
  (a) The Director of the Department of Finance and Administration shall collect the tax levied under this subchapter concurrently with and in the same...
• § 26-75-506 - Disposition of Revenues.
  (a) All revenues collected by the Director of the Department of Finance and Administration pursuant to the provisions of this subchapter, less three percent...
• § 26-75-507 - Repeal of Tax.
  Any ordinance of a city adopted pursuant to the authority granted in this subchapter may be repealed in the same manner as is provided...
• § 26-75-508 - Levy of Use Tax.
  (a) In all cities of the first class or cities of the second class that have adopted an ordinance prior to January 1, 1995,...

Last modified: November 15, 2016