2010 Arkansas Code
Title 26 - Taxation
Subtitle 3 - Administration Of Local Taxes
Chapter 25 - Levy Of Taxes
§ 26-25-107 - Ordinance.

26-25-107. Ordinance.

(a) (1) Every city or county that adopts an ordinance levying a local sales and use tax which is collected by the Director of the Department of Finance and Administration shall submit the ordinance to the director at least forty-five (45) days prior to the election on the levy.

(2) The director shall review the ordinance to determine if the proposed levy complies with all statutory requirements and limitations, including a separate levy of the sales and use tax, and an authorized sales or use tax rate.

(b) (1) The director shall approve or reject the ordinance and provide written notice to the city or county within fifteen (15) days of receipt of the ordinance.

(2) (A) If the ordinance is rejected, the director shall note the defects.

(B) If the ordinance is rejected and the city or county fails to correct the noted defects, any tax levied by the defective ordinance shall not be collected by the director.

(c) Whenever a special election is called for the purpose of submitting an initiated measure which levies a city or county sales and use tax to be collected by the director, the county board of election commissioners shall submit the initiated measure to the director and the provisions of subsections (a) and (b) of this section shall apply.

(d) No ordinance or initiated measure shall be deemed invalid because of the failure to submit the ordinance or measure to the director or to use a sample form, and such failure shall not constitute a cause of action to invalidate an ordinance or initiated measure.

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