Arkansas Code Title 26. Taxation § 26-75-702. Election required

(a)(1) If a governing body of a city enacts an ordinance levying or increasing a tax under § 26-75-701, the governing body levying or increasing the tax shall submit the question of levying or increasing the tax to the electors of the city at the earliest date permitted for a special election under § 7-11-205.

(2) 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.