Skip to main content
Find a Lawyer

Arkansas Code Title 26. Taxation § 26-74-307. Calling election

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

(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.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-74-307. Calling election - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-74-307/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard