Section 26-75-210 - Abolishment of tax(a)(1) Except as set forth in subsection (b) of this section, in any city in which a city sales and use tax has been adopted in the manner provided in this subchapter, and subsequent to the adoption of the city tax the county where the city is located enacts a county sales and use tax, then the city may abolish its sales and use tax: (A) By a roll call of two-thirds (2/3) of all the members elected to the governing body of the city, excluding the mayor; or(B) After an election called by: (i) Action of the governing body of the city; or(ii) A petition of the qualified voters in the city.(2) In all other cases, except under subsection (b) of this section, the city may abolish all or a portion of the sales and use tax by:(A) A roll call vote of two-thirds (2/3) of all members elected to the governing body of the city, excluding the mayor, if the governing body of the city has determined that the purposes of the tax cannot be fulfilled or cannot continue to be fulfilled; or(B) After an election called by: (i) Action of the governing body of the city; or(ii) A petition of the qualified voters in the city.(3) The initiative procedures in Arkansas Constitution, Article 5, § 1, and any ordinances of the city's governing initiative procedures shall govern the petition of the qualified voters under this subsection and the calling and holding of an election concerning the abolishment of the tax.(4) The governing body of the city may call for an election under this subsection according to the procedures set forth in this subchapter for the calling of the initial election on such question.(5)(A) The ballot title for use in any election under this subsection shall be substantially the same as indicated in § 26-75-208(b), except that the word "ABOLITION" shall be substituted for the word "ADOPTION" as it appears in the ballot title set forth in § 26-75-208(b).(B) A ballot title that contains a question for qualified voters on whether to continue the levy of a local sales and use tax complies with this subdivision (a)(5).(b)(1) In any city in which a local sales and use tax has been adopted in the manner provided for in this subchapter and all or any portion pledged to secure the payment of lease rentals or bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be repealed, abolished, or reduced so long as the lease is in effect or any of the bonds are outstanding.(2) The bonds shall not be deemed outstanding to the extent that sufficient tax collections have been set aside to pay the bonds when due.(c) The effective date of any affirmative vote of the qualified voters to abolish the tax under subsection (a) of this section shall correspond to the dates indicated in § 26-75-209 for the initial effective date of the tax.(d)(1) The effective date of any affirmative vote by the governing body of the city to abolish the tax under subsection (a) of this section shall be on the first day of the calendar quarter after the expiration of ninety (90) days from the date a written statement signed by the chief executive officer of the city abolishing the tax is filed with the Secretary of the Department of Finance and Administration certifying that the governing body of the city has adopted an ordinance abolishing the tax.(2) A copy of the ordinance shall be attached to the certificate.Amended by Act 2019, No. 910,§ 4421, eff. 7/1/2019.Acts 1981 (1st Ex. Sess.), No. 25, § 2; 1983, No. 726, § 2; A.S.A. 1947, § 19-4524; Acts 2005, No. 1270, § 1; 2009, No. 655, § 115.