Ark. Code Ann. § 26-75-702: Election required

(a) (1) If a governing body of a city enacts an ordinance levying or increasing a tax under § 26-75-701 , the governing body levying or increasing the tax shall submit the question of levying or increasing the tax to the electors of the city at the earliest date permitted for a special election under § 7-11-205 . (2) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under this subsection, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205 . (b) A tax levied or increased under § 26-75-701 shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increasing of the tax at the special election held under § 7-11-205 . Amended by Act 2023, No. 190,§ 4, eff. 3/6/2023, app. to ordinances levying or increasing taxes subject to this act that are enacted on or after the effective date of this act. Acts 1985, No. 478, § 2; 1985, No. 696, § 2; A.S.A. 1947, § 19-4623.

(a) (1) If a governing body of a city enacts an ordinance levying or increasing a tax under § 26-75-701 , the governing body levying or increasing the tax shall submit the question of levying or increasing the tax to the electors of the city at the earliest date permitted for a special election under § 7-11-205 . (2) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under this subsection, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205 .

(1) If a governing body of a city enacts an ordinance levying or increasing a tax under § 26-75-701 , the governing body levying or increasing the tax shall submit the question of levying or increasing the tax to the electors of the city at the earliest date permitted for a special election under § 7-11-205 .

(2) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under this subsection, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205 .

(b) A tax levied or increased under § 26-75-701 shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increasing of the tax at the special election held under § 7-11-205 .