Ark. Code § 26-74-614
Current with legislation from 2024 Fiscal and Special Sessions.
Notwithstanding any other law granting a county authority to levy sales and use taxes, no eligible county levying a tax pursuant to this subchapter shall have authority to levy such a tax if the effect of the levy of the tax is to cause the rate of the combined total sales and use taxes of the eligible county to exceed three percent (3%).
Ark. Code § 26-74-614