Sales Tax for Capital Improvements

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

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Section
26-75-301

Purpose

Section
26-75-302

Construction

Section
26-75-303

Definitions

Section
26-75-304

Issuance of bonds

Section
26-75-305

Voters' approval of bonds

Section
26-75-306

Pledge of revenues

Section
26-75-307

Levying of tax

Section
26-75-308

Special election to approve

Section
26-75-309

Effective date of ordinance

Section
26-75-310

Abolishment of tax

Section
26-75-311

Notification required

Section
26-75-312

Collection of tax

Section
26-75-313

Disposition of funds

Section
26-75-314

Rules

Section
26-75-315

Existing taxing powers not limited

Section
26-75-316

Excise tax on storage, use, or other consumption

Section
26-75-317

Existing city sales taxes

Section
26-75-318

Administration of Local Sales and Use Tax Trust Fund

Section
26-75-319

Maximum tax limitation

Section
26-75-320

Procedures and penalties for enforcement

Section
26-75-321

Rebate