(a)(1) A county quorum court may call an election for the levy of a countywide sales tax in an amount of: (A) One-eighth of one percent (0.125%);(B) One-fourth of one percent (0.25%);(C) One-half of one percent (0.5%);(D) Three-fourths of one percent (0.75%);(E) One percent (1%); or(F) Any combination of these amounts.(2) The election shall be held on the next special election date under § 7-11-205.(3) Each tax shall be adopted by ordinance and with approval of the voters of the county in accordance with this subchapter.(b) The quorum court shall notify its county board of election commissioners that the measure has been referred to the vote of the people and shall submit a copy of the ballot title to its county board of election commissioners.Amended by Act 2021, No. 610,§ 30, eff. 1/1/2022.Acts 1981, No. 991, §§ 1, 2; A.S.A. 1947, §§ 17-2010, 17-2011; Acts 1991, No. 765, § 10; 2001, No. 1560, § 6.
Arkansas Legal Code