Sales Tax for Capital Improvements

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

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Section
26-74-301

Purpose

Section
26-74-302

Construction

Section
26-74-303

Definitions

Section
26-74-304

Issuance of bonds

Section
26-74-305

Voter approval of bonds

Section
26-74-306

Pledge of revenues

Section
26-74-307

Call for tax election

Section
26-74-308

Form of ballot

Section
26-74-309

Conduct of election and results — Challenges

Section
26-74-310

Abolition of tax

Section
26-74-311

Notification of results

Section
26-74-312

Administration, collection, etc., of tax

Section
26-74-313

Disposition of funds

Section
26-74-314

Rules

Section
26-74-315

Existing county sales taxes

Section
26-74-316

Levy of use tax in counties having sales tax

Section
26-74-317

Administration of Local Sales and Use Tax Trust Fund

Section
26-74-318

Levy of sales tax only

Section
26-74-319

Levy of compensating use tax

Section
26-74-320

Maximum tax limitation

Section
26-74-321

Procedures and penalties for enforcement