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Arkansas Code Title 26. Taxation § 26-73-111. Special local sales and use tax--Special election

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) On the date of the adoption of an ordinance levying a special local sales and use tax for the benefit of a county, city, or town, the county, city, or town by ordinance shall provide for calling and holding a special election on the question.

(b) The special election shall be in accordance with § 7-11-201 et seq. and conducted in the manner provided by law for all county or municipal elections unless otherwise specified in this section.

(c) The special election shall be called for the next special election date under § 7-11-205.

(d)(1) The governing body of the county or municipality shall notify the county board of election commissioners that the measure has been referred to a vote of the people and shall submit a copy of the ballot title to the county board of election commissioners.

(2) The ballot title to be used at the special election shall be substantially in the following form:

“[ ] FOR adoption of a one-fourth of one percent (.25%) special local sales and use tax within ․․․․․․․․․․ (name of county or municipality) for support of a Public Mass Transportation System and Facilities.”

“[ ] AGAINST adoption of a one-fourth of one percent (.25%) special local sales and use tax within ․․․․․․․․․․ (name of county or municipality) for support of a Public Mass Transportation System and Facilities.”

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-73-111. Special local sales and use tax--Special election - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-73-111/

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