Section 26-82-109 - Administration of tax(a) On and after the effective date of a local sales and use tax imposed under this chapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the local sales and use tax.(b) In addition to the state gross receipts tax and compensating tax, the secretary shall collect the additional tax under this chapter 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 local sales and use tax imposed under this chapter and the tax imposed under the gross receipts tax and compensating tax shall be collected together and reported upon the forms and under the administrative rules that are prescribed by the secretary and that are not inconsistent with this chapter.(2) Each vendor who is liable for one (1) or more sales or use taxes levied under this chapter, 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., shall report a combined city and county sales tax and a combined city and county use tax on his or her sales and use tax report.(3) The combined city sales tax or county sales tax is equal to the sum of all sales taxes levied by a city or county under this chapter and the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.(4) The combined city or county use tax is equal to the sum of all use taxes levied by a city or county under this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.(5) This subsection applies only to a tax collected by the secretary.(d) On and after the effective date of an ordinance to abolish a local sales and use tax in any levying entity, the secretary shall comply with the ordinance under this chapter.Amended by Act 2019, No. 910,§ 4479, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4478, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4477, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4476, eff. 7/1/2019.Amended by Act 2013, No. 1135,§ 18, eff. 8/16/2013.