Section 26-81-104 - Amount of tax - Period of tax(a)(1) Any tax levied pursuant to the authority of this chapter shall be a tax equal to one percent (1%) on the sales price on items of personal property and services sold or to be used in the levying county to the extent of and subject to the exemptions with respect to the gross receipts tax and compensating use tax as set forth in 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., respectively.(2)(A) Any tax levied pursuant to this chapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a: (v) Manufactured home; or(B) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a:(v) Manufactured home; or(C) A vendor collecting, reporting, and remitting the county sales or use taxes shall show county taxes as a separate entry on the tax report form.(b) The tax shall be levied by ordinance of the quorum court of the county.(c) Any tax levied pursuant to this chapter shall be for a period of not longer than four (4) years.Acts 1991, No. 738, §§ 3, 4, 8; 1997, No. 1176, § 17; 1999, No. 1137, § 6; 2003, No. 1273, § 71.