Sales and Use Tax for Capital Improvements

  1. Law
  2. Arkansas Code
  3. Taxation
  4. Local Taxes
  5. County Sales and Use Taxes
  6. Sales and Use Tax for Capital Improvements

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Section
26-74-201

Purpose

Section
26-74-202

Construction

Section
26-74-203

Definitions

Section
26-74-204

Issuance of bonds

Section
26-74-205

Voters' approval of bonds

Section
26-74-206

Pledge of revenues

Section
26-74-207

Call for tax election

Section
26-74-208

Form of ballot

Section
26-74-209

Conduct of election and results — Challenges

Section
26-74-210

Resubmission of question of levy or repeal

Section
26-74-211

Notification of results

Section
26-74-212

Applicability of tax

Section
26-74-213

Rebates

Section
26-74-214

Disposition of funds

Section
26-74-215

Rules

Section
26-74-216

Procedures and penalties for enforcement

Section
26-74-217

Repeal upon levy of additional statewide gross receipts tax — Exception

Section
26-74-218

Existing county sales taxes

Section
26-74-219

Levy of use tax in counties having sales tax

Section
26-74-220

Maximum tax limitation

Section
26-74-221

Administration of Local Sales and Use Tax Trust Fund

Section
26-74-222

Levy of sales tax only

Section
26-74-223

Levy of compensating use tax