Ark. Code Ann. » Title 26 Chapter 75
Arkansas Code Annotated

Ark. Code Ann. § 26-75-307 (2020)

Levying of tax

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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History. Acts 1975, No. 990, § 2; A.S.A. 1947, § 19-4514; Acts 1991, No. 765, § 17; 2001, No. 1561, § 6; 2007, No. 116, § 6.

Amendments. The 2007 amendment added (b) and redesignated former (a) and (b) as (a)(1) and (a)(2); and 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.”

Research References

U. Ark. Little Rock L.J.

Survey, Constitutional Law, 14 U. Ark. Little Rock L.J. 301.

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: City of N. Little Rock v. Graham, 278 Ark. 547, 647 S.W.2d 452 (1983); Maas v. City of Mt. Home, 338 Ark. 202, 992 S.W.2d 105 (1999).

Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Maas v. City of Mountain Home, 992 S.W.2d 105 (Ark. 1999).
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Maas v. City of Mountain Home, 992 S.W.2d 105 (Ark. 1999). · cites it 2× “In support of this contention, Maas relies upon Ark. Code Ann. §§ 26-75-307 — 26-75-309 (1975), which requires voter approval for the implementation of a local sales and use tax.”
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