Ark. Code Ann. § 26-75-504

When the levy of the tax authorized in this subchapter has been approved in a city of the first class or city of the second class as provided in this subchapter, the governing body of the city shall certify to the Secretary of the Department of Finance and Administration that such tax has become operative and shall furnish to the secretary the rate of the tax, including any limitations thereon, and the date on which it shall become operative.