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Current as of March 28, 2024 | Updated by FindLaw Staff
(a)(1) In addition to all other taxes imposed under this chapter for the privilege of using and operating vehicles, a county that is a member of a regional mobility authority may impose an additional tax upon the owner of a motor vehicle for the privilege of operating the motor vehicle upon the public roads, streets, and other public ways in the county.
(2) The tax revenues collected under this section shall be used only for the finance or support of the regional mobility authority.
(b) The tax revenues shall be collected by the county collector pursuant to §§ 26-78-105 and 26-78-106.
(c) Notwithstanding the provisions of § 26-78-104, the amount of the tax revenues collected under this section shall be determined by the county quorum court and may exceed the maximum amount set forth in § 26-78-104.
(d) The procedure for implementing a tax under this section shall be as provided under § 26-78-103.
Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-78-120. Authority to levy a tax to finance or support a regional mobility authority - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-78-120/
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 or via Westlaw before relying on it for your legal needs.
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