§ 26-73-111 - Special local sales and use tax -- Election. - Arkansas Statutes

26-73-111. Special local sales and use tax -- Election.

(a) On the date of the adoption of an ordinance levying a special local sales and use tax for the benefit of a county, city, or town, the county, city, or town by ordinance shall provide for calling and holding a special election on the question.

(b) The special election shall be in accordance with 7-11-201 et seq. and conducted in the manner provided by law for all county or municipal elections unless otherwise specified in this section.

(c) The special election shall be called for a date not later than one hundred twenty (120) days from the date of the action of the governing body in establishing the date of the special election.

(d) (1) The governing body of the county or municipality shall notify the county board of election commissioners that the measure has been referred to a vote of the people and shall submit a copy of the ballot title to the county board of election commissioners.

(2) The ballot title to be used at the special election shall be substantially in the following form:

"[] FOR adoption of a one-fourth of one percent (.25%) special local sales and use tax within .... (name of county or municipality) for support of a Public Mass Transportation System and Facilities."

"[] AGAINST adoption of a one-fourth of one percent (.25%) special local sales and use tax within .... (name of county or municipality) for support of a Public Mass Transportation System and Facilities.".