Chapter

Municipal Sales and Use Taxes

Ark. Code Ann. § 26-75-101— Natural gas used to make glass
Ark. Code Ann. § 26-75-102— Fort Smith Clearinghouse
Ark. Code Ann. § 26-75-201— Purpose
Ark. Code Ann. § 26-75-202— Construction
Ark. Code Ann. § 26-75-203— Definitions
Ark. Code Ann. § 26-75-204— Issuance of bonds
Ark. Code Ann. § 26-75-205— Voter approval of bonds
Ark. Code Ann. § 26-75-206— Pledge of revenues
Ark. Code Ann. § 26-75-207— Levying of tax
Ark. Code Ann. § 26-75-208— Special election required
Ark. Code Ann. § 26-75-209— Effective date of ordinance
Ark. Code Ann. § 26-75-210— Abolishment of tax
Ark. Code Ann. § 26-75-211— Notification required
Ark. Code Ann. § 26-75-212— Collection of tax
Ark. Code Ann. § 26-75-213— Resubmission of question of levy or repeal
Ark. Code Ann. § 26-75-214— Administration, collection, etc., of tax
Ark. Code Ann. § 26-75-215— Repeal of taxes upon levy of additional statewide gross receipts tax — Exception
Ark. Code Ann. § 26-75-216— Applicability of tax
Ark. Code Ann. § 26-75-217— Disposition of funds
Ark. Code Ann. § 26-75-218— Rules
Ark. Code Ann. § 26-75-219— Procedures and penalties for enforcement
Ark. Code Ann. § 26-75-220— Existing taxing powers not limited
Ark. Code Ann. § 26-75-221— Existing city sales taxes
Ark. Code Ann. § 26-75-222— Maximum tax limitation
Ark. Code Ann. § 26-75-223— Administration of Local Sales and Use Tax Trust Fund
Ark. Code Ann. § 26-75-301— Purpose
Ark. Code Ann. § 26-75-302— Construction
Ark. Code Ann. § 26-75-303— Definitions
Ark. Code Ann. § 26-75-304— Issuance of bonds
Ark. Code Ann. § 26-75-305— Voters' approval of bonds
Ark. Code Ann. § 26-75-306— Pledge of revenues
Ark. Code Ann. § 26-75-307— Levying of tax
Ark. Code Ann. § 26-75-308— Special election to approve
Ark. Code Ann. § 26-75-309— Effective date of ordinance
Ark. Code Ann. § 26-75-310— Abolishment of tax
Ark. Code Ann. § 26-75-311— Notification required
Ark. Code Ann. § 26-75-312— Collection of tax
Ark. Code Ann. § 26-75-313— Disposition of funds
Ark. Code Ann. § 26-75-314— Rules
Ark. Code Ann. § 26-75-315— Existing taxing powers not limited
Ark. Code Ann. § 26-75-316— Excise tax on storage, use, or other consumption
Ark. Code Ann. § 26-75-317— Existing city sales taxes
Ark. Code Ann. § 26-75-318— Administration of Local Sales and Use Tax Trust Fund
Ark. Code Ann. § 26-75-319— Maximum tax limitation
Ark. Code Ann. § 26-75-320— Procedures and penalties for enforcement
Ark. Code Ann. § 26-75-321— Rebate
Ark. Code Ann. § 26-75-401— Authority supplemental
Ark. Code Ann. § 26-75-402— Other provisions applicable
Ark. Code Ann. § 26-75-403— Tax authorized
Ark. Code Ann. § 26-75-404— Election requirements and procedure
Ark. Code Ann. § 26-75-405— Items subject to tax
Ark. Code Ann. § 26-75-406— Manner of collection
Ark. Code Ann. § 26-75-407— Disposition of taxes
Ark. Code Ann. § 26-75-408— Use of funds
Ark. Code Ann. § 26-75-409— Administration, etc
Ark. Code Ann. § 26-75-410— Rules
Ark. Code Ann. § 26-75-411— Definition
Ark. Code Ann. § 26-75-501— Tax additional
Ark. Code Ann. § 26-75-502— Authority to levy
Ark. Code Ann. § 26-75-503— Election requirements
Ark. Code Ann. § 26-75-504— Certification of tax
Ark. Code Ann. § 26-75-505— Collection of tax
Ark. Code Ann. § 26-75-506— Disposition of revenues
Ark. Code Ann. § 26-75-507— Repeal of tax
Ark. Code Ann. § 26-75-508— Levy of use tax
Ark. Code Ann. § 26-75-601— Penalty
Ark. Code Ann. § 26-75-602— Gross receipts taxes authorized
Ark. Code Ann. § 26-75-603— Collection of tax
Ark. Code Ann. § 26-75-604— Disposition of revenues
Ark. Code Ann. § 26-75-605— Advertising and promotion commissions
Ark. Code Ann. § 26-75-606— Use of funds collected
Ark. Code Ann. § 26-75-607— Authority to issue bonds
Ark. Code Ann. § 26-75-608— Issuance of bonds
Ark. Code Ann. § 26-75-609— Execution of bonds
Ark. Code Ann. § 26-75-610— Nature of bonds generally
Ark. Code Ann. § 26-75-611— Bonds as securities
Ark. Code Ann. § 26-75-612— Tax exemption for bonds
Ark. Code Ann. § 26-75-613— Pledge of revenues
Ark. Code Ann. § 26-75-614— Trust indenture
Ark. Code Ann. § 26-75-615— Sale of bonds
Ark. Code Ann. § 26-75-616— No personal liability
Ark. Code Ann. § 26-75-617— Refunding bonds
Ark. Code Ann. § 26-75-618— Title
Ark. Code Ann. § 26-75-619— Authority to perform joint audits — Definitions
Ark. Code Ann. § 26-75-701— Tax authorized — Definitions
Ark. Code Ann. § 26-75-702— Election required
Ark. Code Ann. § 26-75-703— City advertising and promotion commission
Ark. Code Ann. § 26-75-704— Collection and administration
Ark. Code Ann. § 26-75-705— Use of funds
Ark. Code Ann. § 26-75-801— Sales tax on sales made on or near airport premises