Arkansas Code Title 26, Subtitle 6, Chapter 81 - Multicounty Airport and Riverport Financing Act

• § 26-81-101 - Title.
  This chapter shall be known as the "Multicounty Airport and Riverport Financing Act".
• § 26-81-102 - Applicability to Other Laws.
  (a) This chapter is intended to supplement existing laws and to authorize the levy of the tax authorized hereby without resort to or reliance...
• § 26-81-103 - Sales and Use Tax.
  Any county in the State of Arkansas may levy a sales and use tax, as described and set forth herein, for the purpose of...
• § 26-81-104 - Amount of Tax -- Period of Tax.
  (a) (1) Any tax levied pursuant to the authority of this chapter shall be a tax equal to one percent (1%) on the sales...
• § 26-81-105 - Voter Approval by Election.
  (a) (1) No ordinance shall be enacted by a quorum court levying a tax under this chapter until a majority of the qualified electors...
• § 26-81-106 - Election Results -- Challenge -- Effective Date.
  (a) (1) Upon certification of the election results, the county judge shall issue a proclamation declaring the results of the election and cause the...
• § 26-81-107 - Record of Collections -- Deposit With the Treasurer of State.
  (a) The Director of the Department of Finance and Administration shall maintain a record of the total amount of tax collected pursuant to this...
• § 26-81-108 - Distribution of Tax Levied.
  (a) The collection of any tax levied pursuant to this chapter shall be distributed as follows: (1) To the county for the acquisition, construction,...
• § 26-81-109 - 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 chapter to...
• § 26-81-110 - Combined Tax Reports.
  (a) (1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax...

Last modified: November 15, 2016