(a)(1) In addition to all other taxes imposed under this chapter for the privilege of using and operating vehicles, a county that is a member of a regional mobility authority may impose an additional tax upon the owner of a motor vehicle for the privilege of operating the motor vehicle upon the public roads, streets, and other public ways in the county.(2) The tax revenues collected under this section shall be used only for the finance or support of the regional mobility authority.(b) The tax revenues shall be collected by the county collector pursuant to §§ 26-78-105 and 26-78-106.(c) Notwithstanding the provisions of § 26-78-104, the amount of the tax revenues collected under this section shall be determined by the county quorum court and may exceed the maximum amount set forth in § 26-78-104.(d) The procedure for implementing a tax under this section shall be as provided under § 26-78-103.Acts 2005, No. 2275, § 6.
Arkansas Legal Code