AR SB832

County quorum courts may refer to voters an extension of both the period during which a county sales and use tax for community college capital improvements may be levied and the period during which the tax cannot be repealed or reduced.

Tax levy periods must end on the last day of a calendar quarter, and extension elections are called by ordinance under § 7-11-201 et seq.

Extension elections are not considered elections on the levy of the tax itself.

The total period during which the tax cannot be repealed or reduced shall not exceed 30 years from the effective date of the tax, even after giving effect to any proposed extension period.

County must notify the Director of Finance and Administration at least 90 days before the current tax period expires regarding any voter-approved extension, and the tax continues to be levied until the end of the new period.