Section 26-75-214 - Administration, collection, etc., of tax(a) On and after the effective date of any tax imposed under the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax.(b) In addition to the state gross receipts tax and compensating tax, the secretary shall collect an additional tax under the authority of this subchapter on the receipts from the sale at retail or on the sale price or lease or rental price on the storage, use, distribution, or other consumption of all taxable items and services subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.(c)(1) The tax imposed under this subchapter and the tax imposed under the gross receipts tax and compensating tax shall be collected together and reported upon such forms and under such administrative rules as may be prescribed by the secretary not inconsistent with the provisions of this subchapter.(2) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report.(3) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code.(4) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.(5) This subsection only applies to a tax collected by the secretary.(d) On and after the effective date of any proposition to abolish such local sales and use tax in any city, the secretary shall comply with the proposition as provided in this subchapter.Amended by Act 2019, No. 315,§ 3067, eff. 7/24/2019.Amended by Act 2019, No. 910,§ 4428, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4427, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4426, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4425, eff. 7/1/2019.Acts 1981 (1st Ex. Sess.), No. 25, § 4; A.S.A. 1947, § 19-4526; Acts 1997, No. 1176, § 11; 2003, No. 1273, § 57.