Arkansas § 26-74-307 Call for tax election

Arkansas Statutes

§ 26-74-307 — Call for tax election

Arkansas·Title 26

(a)(1) A county quorum court may call an election for the levy of a countywide sales tax in an amount of:

(A)One-eighth of one percent (0.125%);

(B)One-fourth of one percent (0.25%);

(C)One-half of one percent (0.5%);

(D)Three-fourths of one percent (0.75%);

(E)One percent (1%); or (F) Any combination of these amounts.

(2)The election shall be held on the next special election date under § 7-11-205 .

(3)Each tax shall be adopted by ordinance and with approval of the voters of the county in accordance with this subchapter.

(b)The quorum court shall notify its county board of election commissioners that the measure has been referred to the vote of the people and shall submit a copy of the ballot title to its county board of election commissioners.

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(a) (1) A county quorum court may call an election for the levy of a countywide sales tax in an amount of: (A) One-eighth of one percent (0.125%); (B) One-fourth of one percent (0.25%); (C) One-half of one percent (0.5%); (D) Three-fourths of one percent (0.75%); (E) One percent (1%); or (F) Any combination of these amounts. (2) The election shall be held on the next special election date under § 7-11-205 . (3) Each tax shall be adopted by ordinance and with approval of the voters of the county in accordance with this subchapter. (b) The quorum court shall notify its county board of election commissioners that the measure has been referred to the vote of the people and shall submit a copy of the ballot title to its county board of election commissioners.

Arkansas § 26-74-307 (Call for tax election) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Act 2021, No. 610,§ 30, eff. 1/1/2022. Acts 1981, No. 991, §§ 1, 2; A.S.A. 1947, §§ 17-2010, 17-2011; Acts 1991, No. 765, § 10; 2001, No. 1560, § 6.