GroundRules
Ark. Code Ann. § 14-57-702: Authority to levy
Where this section sits in the code
- AR Code
- Title 14
- Chapter 57
- Subchapter 7
(a) Notwithstanding the provisions of §§ 26-78-102 - 26-78-108 and in addition to such taxes as may be levied by the State of Arkansas for the privilege of using and operating motor vehicles on the public roads and highways of this state, any city of the first or second class and any incorporated town are authorized to levy an annual tax upon the owners of vehicles for the privilege of using and operating a motor vehicle upon the public roads, streets, and other public ways in the city or town.
(b) The levy of the tax authorized by this section shall be, by ordinance, duly adopted by the governing body of the city or town.
(c) The tax authorized in this section to be levied shall be designated and known as the "city or town vehicle tax."
(d) Each levy by the governing body of the city or town shall be for collection during the calendar year following the year in which the levy is made, and each year thereafter, until the tax is amended or repealed by the governing body of the city or town.
Collected 2026-09-17T21:35:43Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source