Baxter County Friends of the Taxpayers

Mountain Home, Arkansas

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Legislation

(scroll down for full list of bills referred to Revenue & Taxation Committees in the 2007 session)

 

 

BCFT Director Testifies
at House Revenue & Taxation Committee Meeting

LITTLE ROCK -- A House committee rejected legislation Tuesday requiring voter approval for cities and counties to levy advertising and promotion taxes.

House Bill 1365 by Rep. Johnny Key, R-Mountain Home, failed on a voice vote by the House Revenue and Taxation Committee under strong opposition from local governments.

The bill required the vote to be held at a general election.

"We're only asking that you give the people the chance to vote on this tax," said Frank Kaye, director of the group Baxter County Friends of the Taxpayers.

Click here to read the rest of the article
in The Morning News (published Tuesday, March 6, 2007)

NOTE: Bills must be defeated in committee twice before they are declared "dead." This bill has been
amended to require a special election within 120 days of the adoption of the ordinance
that enacts the tax, and (we hope) will be presented to the committee a second time in the near future.

 

 

Arkansas 86th General Assembly
Convenes January 8, 2007

When state government representatives go back to work in Little Rock this month, Baxter County's State Senator Shawn Womack and State Rep. Johnny Key will be carrying with them a proposed change to the part of the AR Code that allows City Councils or county Quorum Courts to simply vote an A&P (Advertising & Promotion) Tax into existence.

Instead, BCFT has asked that the wording be changed to include the requirement that the decision be ratified by voters at the next general election; this will still allow cities or counties to implement the tax, but ONLY if their constitutents agree.

In addition, a "sunset" clause will hopefully be added, requiring cities or counties that have the A&P tax to put it on the ballot every 4 years to let the voters decide if they wish to retain it.

State Representative Rick Saunders (D-Hot Springs) is also helping with this bill, bringing suggestions from citizens in his district who have been fighting this tax since its inception more than 40 years ago.

UPDATE: House Bill 1365 ("An Act Requiring Voter Approval of Certain Tax Levies") was filed on our behalf on 1-31-07 by State Representative Johnny Key & State Senator Shawn Womack. The "sunset clause" was removed because many legislators told Rep. Key they would not vote for it if that provision was left in place. The bill was referred to the House Revenue & Taxation Committee on February 1.

UPDATE: House Bill 1365 ("An Act Requiring Voter Approval of Certain Tax Levies") was considered by the House Revenue & Taxation Committee on Tuesday, March 6, 2007. BCFT Director Frank Kaye gave a brief presentation, stressing the fact that this bill would do nothing more than give people the right to vote on the tax (as they do for every other sales tax in the state). Representatives from the AR Municipal League spoke to the committee afterwards, saying that they thought the system works fine just the way it is, and giving voters the right to decide this issue would weaken the representative form of government.

The committee voted the measure down by voice vote (no show of hands).

UPDATE: House Bill 1365 ("An Act Requiring Voter Approval of Certain Tax Levies") -- (March 15, 2007) This bill has been amended and will be presented to the committee a second time on Tuesday, March 27, 2007. The general election requirement has been replaced with the requirement that any city or county that levies this tax must call a special election within 120 days so that voters may approve or reject it.

 

 

 

 

Bills Referred to REVENUE & TAX Committee -
2007 SENATE (AR)

(Page 2 - Tax Bills in the House of Representatives)

Referred Mar 15, 2007
HB2278     Moore - "THE DELTA GEOTOURISM INCENTIVE ACT OF 2007."
SB990     Bryles - TO LEVY A TAX ON GAMING WINNINGS PAID BY ELECTRONIC GAMES OF SKILL; TO PROVIDE FOR WITHHOLDING AND REPORTING TAX ON WINNINGS AND TO PROVIDE THAT NO CREDIT SHALL BE ALLOWED FOR THE TAX COLLECTED.
SB795     Wilkins - AN ACT TO LEVY AN EXCISE TAX ON LIQUOR, BEER, AND WINE AND TO PROVIDE AN ARKANSAS SUBSTANCE ABUSE PROGRAMS TRUST FUND.

Referred Mar 14, 2007
HB2552     D. Johnson - AN ACT TO ESTABLISH AN EQUITY INVESTMENT INCENTIVE PROGRAM ADMINISTERED BY THE ARKANSAS DEPARTMENT OF ECONOMIC DEVELOPMENT.
SB355     Salmon - TO AMEND VARIOUS SECTIONS OF THE ARKANSAS CODE CONCERNING THE SALE OF TAX DELINQUENT LANDS.

Referred Mar 12, 2007
SB978     Critcher - TO LEVY AN ADDITIONAL EXCISE TAX ON THE SALE OF DISTILLATE SPECIAL FUEL SOLD IN THIS STATE OR PURCHASED FOR SALE OR USE IN THIS STATE.

Referred Mar 08, 2007
HB1318     Sullivan - AN ACT TO CREATE THE SURPLUS POULTRY LITTER REMOVAL INCENTIVES ACT AND TO PROVIDE ECONOMIC DEVELOPMENT INCENTIVES FOR POULTRY LITTER REMOVAL.

Referred Mar 07, 2007
HB1223     Anderson - TO INCREASE THE AMOUNT ALLOWED FOR THE EXPENSING OF CERTAIN DEPRECIABLE BUSINESS ASSETS TO THE AMOUNT CURRENTLY ALLOWED BY THE INTERNAL REVENUE CODE.
HB2283     Reynolds - TO CLARIFY ARKANSAS CODE 14-20-112 (a), 26-75-602(c)(2), AND 26-75-701(a) TO APPLY TO HOTELS, MOTELS, RESTAURANTS, OR SIMILAR ESTABLISHMENTS.
HB2226     Rogers - TO REPEAL CONFLICTING LANGUAGE IN ARKANSAS LAW PERTAINING TO SALES TAX ON LEASES OR RENTALS OF MOTOR VEHICLES.

Referred Mar 06, 2007
SB849     Trusty - TO ALLOW THE DEPARTMENT OF ECONOMIC DEVELOPMENT TO OBTAIN FROM THE DEPARTMENT OF FINANCE AND ADMINISTRATION INFORMATION ON ECONOMIC DEVELOPMENT INCENTIVES.

Referred Mar 05, 2007
SB1004     Malone - AN ACT CONCERNING THE RETAIL BEER TAX.
SB990     Bryles - TO LEVY A TAX ON GAMING WINNINGS PAID BY ELECTRONIC GAMES OF SKILL; TO PROVIDE FOR WITHHOLDING AND REPORTING TAX ON WINNINGS AND TO PROVIDE THAT NO CREDIT SHALL BE ALLOWED FOR THE TAX COLLECTED.
SB978     Critcher - TO LEVY AN ADDITIONAL EXCISE TAX ON THE SALE OF DISTILLATE SPECIAL FUEL SOLD IN THIS STATE OR PURCHASED FOR SALE OR USE IN THIS STATE.
HB2220     Lowery - TO ALLOW AN EXTENSION OF TIME TO FILE TAX RETURNS AND TO CONFORM CERTAIN TAX RETURN FILING DATES WITH THE CORRESPONDING FEDERAL FILING DATE.
HB1446     Reynolds - TO PROVIDE NOTICE TO TAXPAYERS REGARDING RIGHTS TO LOWER ASSESSMENTS ON THE TAXPAYER'S HOMESTEAD USED AS A PRINCIPAL PLACE OF RESIDENCE AS CONTAINED IN THE ARKANSAS CONSTITUTION.
HB2218     Lowery - TO REQUIRE A SUBCHAPTER S CORPORATION TO ATTACH A COPY OF ITS FEDERAL RETURN TO ITS ARKANSAS RETURN AND TO FILE ELECTION AND CONSENT FORMS AS PRESCRIBED BY THE DIRECTOR OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION.
SB946     Trusty - TO AMEND THE TAX PROCEDURE ACT TO ALLOW TAXPAYERS TO FILE AMENDED RETURNS AND REFUNDS UNTIL THE STATUTE OF LIMITATIONS EXPIRES FOR THE DIRECTOR AND TO CLARIFY THAT TAXPAYERS MAY SEEK JUDICIAL RELIEF UPON A FINDING OF A CREDIT OWING.
SB908     Salmon - TO INCREASE THE SEVERANCE TAX ON NATURAL GAS AND TO CREATE FUNDS TO SUPPORT VARIOUS STATE, COUNTY, OR LOCAL NEEDS.
SB890     Hendren - AN ACT TO EXEMPT A WATER AUTHORITY'S PROJECTS AND INCOME FROM ALL EXCISE TAXES.
SB880     Altes - TO PROVIDE AN INCOME TAX CREDIT FOR A BUSINESS OR INDIVIDUAL THAT PURCHASES RENEWABLE RESOURCE EQUIPMENT.
SB878     Altes - TO EXEMPT FROM SALES AND USE TAX THE RETAIL SALE OF RENEWABLE RESOURCE EQUIPMENT.
SB876     Altes - TO EXEMPT REPAIR OR REPLACEMENT PARTS FOR FARM EQUIPMENT AND MACHINERY FROM THE GROSS RECEIPTS AND USE TAX.
SB849     Trusty - TO ALLOW THE DEPARTMENT OF ECONOMIC DEVELOPMENT TO OBTAIN FROM THE DEPARTMENT OF FINANCE AND ADMINISTRATION INFORMATION ON ECONOMIC DEVELOPMENT INCENTIVES.
SB848     T. Smith - AN ACT TO CLARIY THE REQUIREMENTS FOR WITHHOLDING INCOME TAX ON WINNINGS PAID BY ELECTRONIC GAMES OF SKILL AT OAKLAWN JOCKEY CLUB AND SOUTHLAND GREYHOUND PARK AND INCREASE THE WINNINGS UPON WHICH WITHHOLDING IS REQUIRED.
SB795     Wilkins - AN ACT TO LEVY AN EXCISE TAX ON LIQUOR, BEER, AND WINE AND TO PROVIDE AN ARKANSAS SUBSTANCE ABUSE PROGRAMS TRUST FUND.

Referred Mar 01, 2007
SB814     T. Smith - AN ACT TO PROVIDE THAT IF FEDERAL LAW AUTHORIZES THE STATE TO COLLECT SALES AND USE TAX FROM SELLERS WHO HAVE NO PHYSICAL PRESENCE IN THE STATE THEN THE TAXES COLLECTED SHALL BE DISTRIBUTED PURSUANT TO THIS ACT.
SB803     G. Jeffress - TO PROVIDE VARIOUS ECONOMIC DEVELOPMENT INCENTIVES FOR THE CREATION AND PRESERVATION OF JOBS AND ECONOMIC OPPORTUNITY AND TO RETAIN BUSINESSES.
SB15     Glover - TO REPLACE THE GROSS RECEIPTS TAX ON MINI-WAREHOUSE AND SELF-STORAGE RENTAL SERVICES WITH A SPECIAL EXCISE TAX TO BE PHASED OUT IN THREE YEARS.

Referred Feb 28, 2007
SB797     Broadway - TO CREATE AN INCOME TAX CREDIT FOR CONTRACTORS FOR CERTAIN EXPENDITURES INCURRED IN CONSTRUCTION OF ENERGY-EFFICIENT RESIDENTIAL PROPERTY.
SB795     Wilkins - AN ACT TO LEVY AN EXCISE TAX ON LIQUOR, BEER, AND WINE AND TO PROVIDE AN ARKANSAS SUBSTANCE ABUSE PROGRAMS TRUST FUND.
SB793     Trusty - TO ALLOW A REFUND FOR NONDYED DIESEL PURCHASES OF FUEL FOR THE OFF-ROAD PURPOSE OF REFRIGERATION OF TRANSPORTED GOODS.
HB1810     Lowery - AN ACT TO AMEND THE SALES AND USE TAX LAW PERTAINING TO THE TAXABILITY OF THE LEASE OR RENTAL OF PORTABLE TOILETS AND ASSOCIATED SERVICES.
HB1622     Overbey - TO AMEND ARKANSAS CODE 26-52-506 TO CLARIFY THAT ALL TAXABLE SERVICES MAY BE PURCHASED TAX FREE AS A SALE FOR RESALE.
SB792     Hill - TO AMEND THE SALES AND USE TAX LAW TO PROVIDE CONSISTENCY WITH THE STREAMLINED SALES AND USE TAX AGREEMENT.

Referred Feb 27, 2007
SB775     Altes - TO ESTABLISH AN INCOME TAX CREDIT FOR THE REHABILITATION OF HISTORIC STRUCTURES LOCATED IN ARKANSAS.

Referred Feb 26, 2007
SB586     T. Smith - AN ACT TO ADJUST THE AMOUNT OF TAX CREDIT UNDER THE "ARKANSAS TOURISM DEVELOPMENT ACT.
SB580     Faris - AN ACT TO EXEMPT MID-AMERICA SCIENCE MUSEUM FROM SALES AND USE TAX.
HB1527   ACT263 Jeffrey - TO AMEND THE REAL ESTATE LICENSE LAW TO CONFORM TO EXISTING REAL ESTATE PRACTICES; TO MAKE TECHNICAL CORRECTIONS TO THE REAL ESTATE LICENSE LAW.
HB1505     Jeffrey - TO PROHIBIT IMPROPERLY INFLUENCING AN APPRAISER AND TO INCREASE PENALTIES UNDER THE ARKANSAS APPRAISER LICENSING AND CERTIFICATION ACT.
HB1318     Sullivan - AN ACT TO CREATE THE SURPLUS POULTRY LITTER REMOVAL INCENTIVES ACT AND TO PROVIDE ECONOMIC DEVELOPMENT INCENTIVES FOR POULTRY LITTER REMOVAL.

Referred Feb 22, 2007
SB382   ACT285 Luker - TO AMEND 26-57-1305 CONCERNING THE REPORTING OF INFORMATION AND ESCROW INSTALLMENTS UNDER THE TOBACCO MASTER SETTLEMENT AGREEMENT.

Referred Feb 21, 2007
HB1526   ACT215 Norton - TO CLARIFY THAT PROPERTY TAX PAYMENTS POSTMARKED BY OCTOBER 10 ARE TIMELY RECEIVED.
HB1525     Edwards - TO INCREASE THE NUMBER OF TIMES EACH MONTH THAT THE TREASURER OF STATE SHALL PROCESS DOCUMENTATION CONCERNING SCHOOL DISTRICT TAXES.
HB1498   ACT212 Overbey - TO PROVIDE ADDITIONAL TIME FOR TAXPAYERS TO REQUEST AN ADMINISTRATIVE HEARING AND TO CLARIFY THE TIME FOR REQUESTING REVIEW OF AN ADMINISTRATIVE DECISION.

Referred Feb 20, 2007
SB355     Salmon - TO AMEND VARIOUS SECTIONS OF THE ARKANSAS CODE CONCERNING THE SALE OF TAX DELINQUENT LANDS.

Referred Feb 19, 2007
HB1484   ACT218 Maloch - TO MAKE TECHNICAL CORRECTIONS TO THE ARKANSAS INCOME TAX LAWS BY ADOPTING CURRENT INTERNAL REVENUE CODE PROVISIONS.
HB1443   ACT195 Anderson - AN ACT TO PROVIDE INCOME TAX RELIEF FOR LOW INCOME TAXPAYERS.
SB308     Critcher - TO AMEND 26-3-306(a)(1)(B)(iii) TO REINSTATE THE HOMESTEAD AND PERSONAL PROPERTY TAX EXEMPTIONS AVAILABLE TO A DISABLED VETERAN'S SURVIVING SPOUSE WHOSE SUBSEQUENT MARRIAGE HAS TERMINATED.

Referred Feb 15, 2007
HB1420   ACT185 Maxwell - TO REDUCE THE SALES AND USE TAX RATE ON NATURAL GAS AND ELECTRICITY USED OR CONSUMED IN MANUFACTURING IN THIS STATE.
HB1360   ACT276 Wills - TO ADOPT THE UNIFORM ESTATE TAX APPORTIONMENT ACT.

Referred Feb 14, 2007
HB1376   ACT166 House - AN ACT TO AMEND VARIOUS SECTIONS OF THE ARKANSAS CODE TO PROVIDE THAT TAXES ON AVIATION FUEL BE REMITTED DIRECTLY TO THE REGIONAL AIRPORT.
HB1184   ACT160 S. Prater - TO ALLOW MILITARY OFFICERS OF THE ARMED SERVICES TO RECEIVE THE SAME INCOME TAX EXEMPTION AS ENLISTED PERSONNEL OF THE ARMED SERVICES.

Referred Feb 12, 2007
HB1360   ACT276 Wills - TO ADOPT THE UNIFORM ESTATE TAX APPORTIONMENT ACT.
HB1357   ACT140 Overbey - AN ACT TO AMEND ARKANSAS LAW PERTAINING TO THE SALES TAX EXEMPTION FOR ADAPTIVE MEDICAL EQUIPMENT AND DURABLE MEDICAL EQUIPMENT AS IT APPLIES TO WHEELCHAIR LIFTS AND AUTOMOBILE HAND CONTROLS.

Referred Feb 08, 2007
SB282   ACT182 Hill - TO PROVIDE CONSISTENCY WITH THE STREAMLINED SALES AND USE TAX AGREEMENT AND TO MOVE THE SPECIAL EXCISE TAXES FROM THE GROSS RECEIPTS SECTION OF THE CODE TO A SEPARATE SECTION OF THE CODE.
SB281   ACT181 Hill - TO PROVIDE CONSISTENCY WITH THE STREAMLINED SALES AND USE TAX AGREEMENT; TO ALLOW A REFUND REQUEST ON BAD DEBTS; TO REPEAL THE SALES TAX SOURCING RULES FOR FLORISTS; AND TO PROVIDE SALES TAX COLLECTION RELIEF TO SELLERS.
SB280   ACT180 Hill - TO CHANGE THE EFFECTIVE DATE OF UNCODIFIED 88 OF ACT 1273 OF 2003, AS AMENDED BY ACT 2008 OF 2005.
SB279   ACT179 Hill - TO PROVIDE CONSISTENCY WITH THE STREAMLINED SALES AND USE TAX AGREEMENT AND TO PROVIDE A REBATE FOR LOCAL TAX PAID ON SINGLE TRANSACTIONS.

Referred Feb 07, 2007
SB273   ACT154 T. Smith - TO PROVIDE THAT NO TAX IS DUE FOR A FREE PASS TO A RECREATIONAL EVENT.

Referred Feb 05, 2007
HB1336     Key - AN ACT TO INCREASE THE AMOUNT OF THE RETIREMENT OR DISABILITY BENEFITS INCOME TAX EXEMPTION.
HB1337     Anderson - TO PROVIDE AN INCOME TAX CREDIT FOR LOW-INCOME TAXPAYERS IN ORDER TO PROVIDE GROCERY TAX RELIEF.

Referred Feb 01, 2007
HB1318     Sullivan - AN ACT TO CREATE THE SURPLUS POULTRY LITTER REMOVAL INCENTIVES ACT AND TO PROVIDE ECONOMIC DEVELOPMENT INCENTIVES FOR POULTRY LITTER REMOVAL.
HB1202   ACT87 Thyer - TO EXEMPT DYED DISTILLATE SPECIAL FUEL FROM SALES AND USE TAX; TO IMPOSE A GALLONAGE TAX ON DYED DISTILLATE SPECIAL FUEL; TO EXCLUDE BIODIESEL FUEL FROM THE GALLONAGE TAX AND THE SALES AND USE TAX.
SB245     Laverty - AN ACT TO CREATE THE STATE ASSESSMENT COMMISSION OF AD VALOREM TAXATION.

Referred Jan 31, 2007
HB1300   ACT116 Wyatt - TO PROVIDE THAT ELECTIONS MAY BE CALLED WITH RESPECT TO CERTAIN LOCAL SALES AND USE TAXES UPON PETITION OF THE LEGAL VOTERS OF THE MUNICIPALITY.
HB1030   ACT142 Sullivan - TO INCREASE THE MAXIMUM PROPERTY TAX RELIEF CREDIT FOR A HOMESTEAD.

Referred Jan 25, 2007
SB119     Horn - TO PROMOTE ECONOMIC DEVELOPMENT WITHIN THE STATE BY REDUCING THE STATE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED OR CONSUMED IN MANUFACTURING.

Referred Jan 24, 2007
SB185   ACT110 Glover - TO AMEND THE STATE SALES AND USE TAX RATE ON FOOD AND FOOD INGREDIENTS.
SB183     Altes - AN ACT TO CREATE THE ARKANSAS REFRIGERATED FOOD CHEMICAL SECURITY TAX CREDIT PROGRAM.
SB77     Hendren - TO REDUCE INCOME TAX LIABILITY BY THREE PERCENT (3%) FOR TAX YEARS 2007 AND 2008.
SB5   ACT196 R. Thompson - TO ALLOW TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES AS ADOPTED IN THE FEDERAL INTERNAL REVENUE CODE.
SB179     Womack - AN ACT TO INCREASE THE AMOUNT OF THE RETIREMENT OR DISABILITY BENEFITS INCOME TAX EXEMPTION.

Referred Jan 18, 2007
SB119     Horn - TO PROMOTE ECONOMIC DEVELOPMENT WITHIN THE STATE BY REDUCING THE STATE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED OR CONSUMED IN MANUFACTURING.
SB113     Horn - TO PROMOTE ECONOMIC DEVELOPMENT WITHIN THE STATE BY EXEMPTING FROM THE STATE SALES TAX ENERGY USED OR CONSUMED IN MANUFACTURING.

Referred Jan 17, 2007
SB5   ACT196 R. Thompson - TO ALLOW TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES AS ADOPTED IN THE FEDERAL INTERNAL REVENUE CODE.

Referred Jan 16, 2007
SB84     Altes - TO ESTABLISH AN INCOME TAX CREDIT FOR EDUCATION EXPENSES OF DEPENDENTS.
SB83     Altes - TO CREATE A BACK-TO-SCHOOL TAX-FREE HOLIDAY BY EXEMPTING ITEMS OF CLOTHING FROM SALES AND USE TAX DURING A LIMITED TIME PERIOD.
SB81     Altes - TO EXEMPT A PERCENTAGE OF A TAXPAYER'S NET CAPITAL GAIN FROM THE STATE INCOME TAX.
SB5   ACT196 R. Thompson - TO ALLOW TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES AS ADOPTED IN THE FEDERAL INTERNAL REVENUE CODE.
SB77     Hendren - TO REDUCE INCOME TAX LIABILITY BY THREE PERCENT (3%) FOR TAX YEARS 2007 AND 2008.

Referred Jan 09, 2007
SB21     Altes - TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES TO THE DISABLED AMERICAN VETERANS ORGANIZATION.

Referred Jan 08, 2007
SB5   ACT196 R. Thompson - TO ALLOW TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES AS ADOPTED IN THE FEDERAL INTERNAL REVENUE CODE.
SB15     Glover - TO REPLACE THE GROSS RECEIPTS TAX ON MINI-WAREHOUSE AND SELF-STORAGE RENTAL SERVICES WITH A SPECIAL EXCISE TAX TO BE PHASED OUT IN THREE YEARS.
SB14     Glover - AN ACT TO PHASE OUT THE STATE GENERAL SALES AND USE TAX ON FOOD AND FOOD INGREDIENTS.
SB9     Hendren - TO REDUCE INCOME TAX LIABILITY BY THREE PERCENT (3%) FOR TAX YEARS 2007 AND 2008.
SB4     Glover - AN ACT TO PHASE OUT THE STATE GENERAL SALES AND USE TAX ON FOOD AND FOOD INGREDIENTS.
SB3     Glover - AN ACT TO PHASE OUT THE STATE GENERAL SALES AND USE TAX ON FOOD AND FOOD INGREDIENTS.

This information on this page is developed and maintained by the Arkansas Bureau of Legislative Research, Information Systems Dept.

Legislation (Page 2)

Tax Bills in the House of Representatives

Information about these Bills and Acts came directly from the
- Arkansas 86th General Assembly Web Site-

 

 

 

 

 

 

 

 

 

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