Ark. Code Ann. § 26-74-606: Abolishment of tax

(a) Subject to the restriction on the ballot for the levy of the tax as set forth in § 26-74-604 , the tax shall expire only after a majority of electors voting on the question have approved the abolishment of the tax.

(b) The termination date shall be the last day of a calendar quarter determined by using the provisions of § 26-74-605(c) -(e) as if the tax were being approved.