Ark. Code § 26-74-405
Current with legislation from 2024 effective through May 3, 2024.
When the question of the levy of a county sales and use tax is submitted to the electors and the proposition is defeated, the question shall not again be submitted to the electors by ordinance of the quorum court of the county at a special or general election for a period of one (1) year from the date the proposition was last voted upon.
Ark. Code § 26-74-405