Ark. Code Ann. § 26-75-208 (2020)
Special election required
“[ ] FOR adoption of a percent ( %) local sales and use tax within (name of city).”
“[ ] AGAINST adoption of a percent ( %) local sales and use tax within (name of city).”
History. Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. 1947, § 19-4524; Acts 1991, No. 765, § 15; 1991, No. 1019, § 2; 2005, No. 1269, § 1; 2005, No. 2145, § 70; 2007, No. 116, § 3; 2007, No. 1049, § 92; 2009, No. 382, § 1; 2009, No. 957, § 2; 2009, No. 1480, § 111; 2019, No. 910, § 4417.
Amendments. The 2005 amendment by No. 1269 added (c).
The 2005 amendment by No. 2145 inserted the present subdivision designations in (a); and added (a)(2)(B).
The 2007 amendment by No. 116 inserted “the filing of a petition described in § 26-75-207(b) or on the date of” or similar language twice in (a)(1); and in (b)(2), inserted “as described in § 26-75-207(c)” and substituted “or the petition described in § 26-75-207(b)” for “as described in § 26-75-207(b).”
The 2007 amendment by No. 1049 substituted “special election” for “general or special election” in (A), and substituted “proclamation issued in accordance with § 7-5-103(b)” for ‘shall be held no earlier than thirty (30) days after the adoption of the ordinance” in (B); and rewrote (a)(2).
The 2009 amendment by No. 382 inserted (a)(5); and rewrote (b)(3).
The 2009 amendment by No. 957 added (b)(4).
The 2009 amendment by No. 1480 substituted “§ 7-11-201 et seq.” for “§ 7-5-103(b)” in (a)(1).
The 2019 amendment substituted “Secretary” for “Director” in (b)(3)(D)(i).
Case Notes
In General.
Although this section requires voter approval of local tax ordinances, it does not require a subsequent election any time the General Assembly modifies an exemption. Western Foods, Inc. v. Weiss, 338 Ark. 140, 992 S.W.2d 100 (1999).