Arkansas § 26-74-307 Call for tax election

Arkansas Statutes

§ 26-74-307 — Call for tax election

Arkansas § 26-74-307

Title26

This text of Arkansas § 26-74-307 (Call for tax election) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-74-307 (2026).

Text

(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.

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.