Sales and Use Tax for Capital Improvements

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

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Section
26-75-201

Purpose

Section
26-75-202

Construction

Section
26-75-203

Definitions

Section
26-75-204

Issuance of bonds

Section
26-75-205

Voter approval of bonds

Section
26-75-206

Pledge of revenues

Section
26-75-207

Levying of tax

Section
26-75-208

Special election required

Section
26-75-209

Effective date of ordinance

Section
26-75-210

Abolishment of tax

Section
26-75-211

Notification required

Section
26-75-212

Collection of tax

Section
26-75-213

Resubmission of question of levy or repeal

Section
26-75-214

Administration, collection, etc., of tax

Section
26-75-215

Repeal of taxes upon levy of additional statewide gross receipts tax — Exception

Section
26-75-216

Applicability of tax

Section
26-75-217

Disposition of funds

Section
26-75-218

Rules

Section
26-75-219

Procedures and penalties for enforcement

Section
26-75-220

Existing taxing powers not limited

Section
26-75-221

Existing city sales taxes

Section
26-75-222

Maximum tax limitation

Section
26-75-223

Administration of Local Sales and Use Tax Trust Fund