AR HB1447

Requires voter approval through county quorum court ordinance or citizen petition for hotel/restaurant gross receipts taxes (up to 2%) in counties without existing similar taxes, with elections held at next primary or general election or delayed if fewer than 75 days away

Requires voter approval for city gross receipts taxes (up to 3%) on hotel, restaurant, and state park admissions, with same election timing requirements; cities with 1,000+ acre parks may levy additional 1% tax

Requires voter approval for county and city taxes authorized under the bill, with tax levied only upon majority approval of qualified electors voting on the question

Makes technical corrections to language throughout Arkansas Code §§ 26-74-501, 26-74-502, 26-75-602, 26-75-603, 26-75-701, and 26-75-702 regarding tax procedures, collection methods, and definitions

Applies only to tax ordinances enacted on or after the effective date of the act