Ark. Code Ann. § 26-75-619 (2020)

Subchapter 7 — Gross Receipts Tax on Hotels, Etc., in Certain Cities

Effective Dates. Acts 1985, No. 478, § 7: Mar. 28, 1985. Emergency clause provided: “It is found and determined by the General Assembly that cities of the first class of this State, as defined in this Act, are in need of additional monies for the advertising and promotion of said cities, and to enable said cities to establish facilities to attract tourists, and that the immediate passage of this Act is necessary in order to enable cities to provide for a levy of a two percent (2%) tax upon the gross receipts or gross proceeds derived from the sale of tangible personal property sold by gift shops in such cities in addition to taxes now authorized to be levied in Act 185 of 1965, as amended, and that the immediate passage of this Act is necessary to accomplish such purposes. Therefore, an emergency is hereby declared to exist, and this Act being immediately necessary for the preservation of the public peace, health, and safety, shall be in full force and effect from and after its passage and approval.”

Acts 1985, No. 696, § 7: Mar. 28, 1985. Emergency clause provided: “It is found and determined by the General Assembly that cities of the first class of this State, as defined in this Act, are in need of additional monies for the advertising and promotion of said cities, and to enable said cities to establish facilities to attract tourists, and that the immediate passage of this Act is necessary in order to enable cities to provide for a levy of a two percent (2%) tax upon the gross receipts or gross proceeds derived from the sale of tangible personal property sold by gift shops in such cities in addition to taxes now authorized to be levied in Act 185 of 1965, as amended, and that the immediate passage of this Act is necessary to accomplish such purposes. Therefore, an emergency is hereby declared to exist, and this Act being immediately necessary for the preservation of the public peace, health, and safety, shall be in full force and effect from and after its passage and approval.”

Acts 2007, No. 182, § 32: Jan. 1, 2008.

Acts 2007, No. 473, § 4: Mar. 23, 2007. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that tourist season is rapidly approaching and cities and towns depend on the local tax revenue generated through local hotels, motels, restaurants, or similar establishments; that the law as currently written does not allow the local government the flexibility to collect the tax in a manner that reflects local business establishments; and that this act is necessary because it is imperative to the successful operation of local government to capture the tax revenue from the approaching tourist season. Therefore, an emergency is declared to exist and this act being necessary for the preservation of the public peace, health, and safety shall become effective on: (1) The date of its approval by the Governor; (2) If the bill is neither approved nor vetoed by the Governor, the expiration of the period of time during which the Governor may veto the bill; or (3) If the bill is vetoed by the Governor and the veto is overridden, the date the last house overrides the veto.”