Ark. Code Ann. § 26-73-113 (2026)
Alternative local sales and use tax
History. Acts 1991, No. 777, §§ 1, 2; 1992 (1st Ex. Sess.), No. 40, § 1; 1995, No. 565, § 13; 1997, No. 947, § 1; 2009, No. 655, §§ 111, 112.
Amendments. The 2009 amendment, in (a)(2), inserted “one (1) or more of the following” in the introductory language, rewrote (a)(2)(A), which read: “Finance the operation, maintenance and/or rental expense of capital improvements, or a solid waste management system or part thereof as defined in § 8-6-203, or both,” and deleted (a)(2)(D), which read: “Any or all of the above”; subdivided (c)(3); and made related and minor stylistic changes.
Cross References. County sales tax on food and lodging, § 26-74-501 et seq.
Countywide sales and use taxes for counties without existing tax, § 26-74-401 et seq.
Case Notes
Remittance of Tax Proceeds.
City was not entitled to a per capita share of the 1% sales and use tax levied under this section and originally used solely for solid waste management; the City's argument that this section and § 14-164-333 incorporated the per capita remittance procedure in § 26-74-214(b)(2)(B)(i) was not supported by the plain language of the relevant statutes and thus the state treasurer was not required to remit the tax to the county and municipalities on a per capita basis. Instead, the state treasurer was always required to remit the tax proceeds directly to the county in accordance with this section and § 14-164-336(c), irrespective of whether the interlocal agreement was repealed or not. City of Magnolia v. Milligan, 2019 Ark. App. 374, 584 S.W.3d 716 (2019).
Section 14-164-333 does not apply to the state treasurer at all; rather, the state treasurer's remittance of the tax levied under this section is addressed in § 14-164-336. Further, § 14-164-336(c)’s reference to the county tax code does not include the per capita remittance procedure in § 26-74-214(b)(2). The plain language of § 14-164-336(c) is directed only to those provisions, such as § 26-74-214(a)(2), that authorize the state treasurer to withhold “charges payable and retainage” from the remitted funds. City of Magnolia v. Milligan, 2019 Ark. App. 374, 584 S.W.3d 716 (2019).