Ark. Code Ann. » Title 26 Chapter 74
Arkansas Code Annotated

Ark. Code Ann. § 26-74-308 (2020)

Form of ballot

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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“[ ] FOR adoption of a percent ( %) sales and use tax within (Name of county).”

“[ ] AGAINST adoption of a percent ( %) sales and use tax within (Name of county).”

History. Acts 1981, No. 991, § 3; 1983, No. 278, § 1; A.S.A. 1947, § 17-2012; Acts 1991, No. 765, § 11; 1995, No. 565, § 3; 2003, No. 1156, § 2; 2005, No. 1161, § 1; 2009, No. 298, § 3; 2009, No. 383, § 2; 2019, No. 910, § 4382.

Amendments. The 2003 amendment redesignated former (c) as present (c)(1)(A) and added (c)(1)(B) and (c)(2) through (c)(5).

The 2005 amendment substituted “sales and use tax” for “sales or use tax” throughout this section; added the commas in (c)(1)(A); inserted “county's share of the” in (c)(1)(B); and, in (c)(2)(A), inserted “levied by the county” and “but a change … within the county.”

The 2009 amendment by No. 298 added (d).

The 2009 amendment by No. 383 inserted (b)(3).

The 2019 amendment substituted “Secretary” for “Director” in (b)(3)(D)(i).

Case Notes

Illegal Exaction.

Any use of sales tax revenues for purposes other than those designated by the levying ordinance and the ballot is an unconstitutional illegal exaction. Daniel v. Jones, 332 Ark. 489, 966 S.W.2d 226 (1998).

Purpose of Tax.

Ark. Const., Art. 16, § 11, does not require the purpose of the tax to be stated in the ballot or county ordinance calling for the election when the tax is to be used for general purposes. Oldner v. Villines, 328 Ark. 296, 943 S.W.2d 574 (1997).

Notes of Decisions
Cited in 1 case, 1998–1998 · leading case: Daniel v. Jones, 966 S.W.2d 226 (Ark. 1998).
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Daniel v. Jones, 966 S.W.2d 226 (Ark. 1998). · cites it 17× “On appeal, Appellants argue that using the tax proceeds for purposes other than those designated on the ballot violates Article 16, § 11, of the Arkansas Constitution of 1874 and Ark. Code Ann. § 26-74-308 (Repl. 1997). Our jurisdiction of this appeal is pursuant to Ark.”
Ark. Code Ann. § 26-74-308(c): 1 case
Daniel v. Jones, 966 S.W.2d 226 (Ark. 1998). “On appeal, Appellants argue that using the tax proceeds for purposes other than those designated on the ballot violates Article 16, § 11, of the Arkansas Constitution of 1874 and Ark. Code Ann. § 26-74-308 (Repl. 1997). Our jurisdiction of this appeal is pursuant to Ark.”
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