AR SB1035

Permits two or more Arkansas cities that have levied an advertising and promotion tax to jointly employ a single auditor to reduce audit time and resource expenditure.

Authorizes the Department of Finance and Administration to disclose taxpayer information from its records to joint auditors upon request, with such information remaining confidential.

Defines joint auditor as a person with necessary experience or training to conduct audits according to an agreement between participating cities.

Grants joint auditors reasonable access to examine taxpayer records, including books, documents, vouchers, and tax information necessary to determine tax liability under city ordinances.

Enables advertising and promotion commissions of levying cities to enforce taxes through the examination of records by the joint auditor.