Ark. Code Ann. § 26-75-207 (2026)
Levying of tax
History. Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. 1947, § 19-4524; Acts 1991, No. 765, § 14; 1991, No. 1019, § 1; 1995, No. 565, § 6; 2001, No. 1561, § 5; 2003, No. 1273, § 52; 2007, No. 116, §§ 1, 2; 2009, No. 957, § 1.
Amendments. The 2003 amendment, in (c), deleted “within the city” following “at retail,” inserted “and services” following “of all items” and “of 1941,” and added “and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.”
The 2007 amendment rewrote (a)(2), which read: “Each tax shall be adopted by ordinance and with the approval of the voters of the municipality in accordance with this subchapter”; inserted (b) and redesignated the following subdivisions accordingly; and inserted “or the petition described in subsection (b) of this section” in (c)(1).
The 2009 amendment inserted (d) and redesignated the subsequent subsection accordingly.
Research References
U. Ark. Little Rock L. Rev.
Survey of Legislation, 2001 Arkansas General Assembly, Tax Law, 24 U. Ark. Little Rock L. Rev. 613.
Case Notes
Cited: Hotels.com, L.P. v. Pine Bluff Adver. & Promotion Comm'n, 2013 Ark. 392, 430 S.W.3d 56 (2013).