AR HB1026

Repeals Arkansas Code § 14-43-607, which previously allowed first-class cities to levy income taxes on individual residents and income earned within city limits after voter approval.

Repeals Arkansas Code § 26-73-104, which previously permitted local governments to levy income taxes on individual residents, corporations, and businesses within their boundaries.

Amends Arkansas Code § 26-73-103(a) to explicitly prohibit counties, municipalities, and other local governments from levying any tax on income, effective immediately.

Requires any ordinance levying a tax not authorized under state law to be adopted only through a special or general election by qualified electors before becoming valid.