Arkansas Code Title 26. Taxation § 26-75-602. Gross receipts taxes authorized--Voter approval of levy or increase of tax

(2)(A) If the governing body enacts an ordinance levying or increasing a tax under this section, the governing body shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205.

(B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under this subsection, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205.

(1)(A) The gross receipts or gross proceeds from renting, leasing, or furnishing hotel, motel, house, cabin, bed and breakfast, campground, condominium, or other similar rental accommodations for sleeping, meeting, or party room facilities for profit in the city or town.

(B) Subdivision (c)(1)(A) of this section does not include the rental or lease of accommodations described in subdivision (c)(1)(A) of this section for a period of thirty (30) days or more;

(2)(A) The portion of the gross receipts or gross proceeds received from the sale of prepared food and beverages for on-premises or off-premises consumption by restaurants, cafes, cafeterias, delicatessens, drive-in restaurants, carry-out restaurants, concession stands, convenience stores, grocery store-restaurants, or similar businesses as shall be defined in the levying ordinance.

(B) The tax shall not apply to the gross receipts or gross proceeds of organizations qualified under 26 U.S.C. § 501(c)(3), as it existed on January 1, 2023; and