Arkansas § 26-75-503 Election requirements

Arkansas Statutes

§ 26-75-503 — Election requirements

Arkansas § 26-75-503

Title26

This text of Arkansas § 26-75-503 (Election requirements) 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. § 26-75-503 (2026).

Text

(a)An ordinance of a city of the first class or city of the second class as provided in § 26-75-502 shall not become operative until approved in an election in the city levying such a tax.

(b)An election shall be held in the levying city on the question of whether the ordinance shall become effective on the next special election date under § 7-11-205 and shall be conducted in the manner prescribed by law for holding state, county, or municipal elections, so far as the manner may be applicable.

(c)A majority vote of those voting in the election shall determine whether the ordinance shall be operative.

(d)(1) If the majority vote "FOR" the ordinance, it shall be deemed to be operative on the date that the governing body of the city makes its official canvass of the election returns.

(2)

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(a) An ordinance of a city of the first class or city of the second class as provided in § 26-75-502 shall not become operative until approved in an election in the city levying such a tax. (b) An election shall be held in the levying city on the question of whether the ordinance shall become effective on the next special election date under § 7-11-205 and shall be conducted in the manner prescribed by law for holding state, county, or municipal elections, so far as the manner may be applicable. (c) A majority vote of those voting in the election shall determine whether the ordinance shall be operative. (d) (1) If the majority vote "FOR" the ordinance, it shall be deemed to be operative on the date that the governing body of the city makes its official canvass of the election returns. (2) However, no such tax shall be collected under any such ordinance until the first day of a calendar quarter after a minimum of sixty (60) days' notice by the Secretary of the Department of Finance and Administration to sellers. (3) For a purchase made from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog, the tax shall be collected on the first day of the quarter after a minimum of one hundred twenty (120) days' notice by the secretary to sellers. (e) Prior to the election the ordinance shall be published one (1) time a week for at least three (3) weeks in at least one (1) newspaper published in the city in which the election is to be held. (f) If a city shall hold an election as provided in this section and if the ordinance shall be rejected, no other election on the ordinance shall be held by the city for a period of one (1) year from the date of holding the prior election.

Legislative History

Amended by Act 2021, No. 610,§ 38, eff. 1/1/2022. Amended by Act 2019, No. 910,§ 4457, eff. 7/1/2019. Acts 1968 (1st Ex Sess.) No. 4, § 2; A.S.A. 1947, § 19-4509; Acts 2003, No. 1273, § 70.