(a) As soon as is feasible, and no later than ten (10) days following each of the events set forth in the ordinance with reference to the procedure for the adoption or abolition of a tax and the effective dates of such an action, the city clerk of the city shall notify the Secretary of the Department of Finance and Administration of such event.(b)(1) If any city in which a local sales and use tax has been imposed in the manner provided for in this subchapter shall thereafter change or alter its boundaries, the city clerk of the city shall forward to the secretary at least ninety (90) days before the effective date a certified copy of the ordinance adding or detaching territory from the city, which shall be accompanied by a map clearly showing the territory added or detached.(2) After receipt of the ordinance and map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of sixty (60) days' notice by the secretary to sellers.Amended by Act 2019, No. 910,§ 4422, eff. 7/1/2019.Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. the calendar quarter following the expiration of sixty (60) days' notice by the secretary to sellers.Amended by Act 2019, No. 910,§ 4422, eff. 7/1/2019.Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. 1947, § 19-4524; Acts 1995, No. 565, § 8; 2003, No. 383, § 5; 2003, No. 1273, § 55.
Arkansas Legal Code