County Wide Sales Tax. Can Sebastain county propose a county wide sales tax and dedicate the proceeds of that tax to a specific purpose and only that purpose? Yes. 26-74-208

STATE OF ARKANSAS OFFICE OF THE ATTORNEY GENERAL JUSTICE BUILDING, LITTLE ROCK 72201 STEVE CLARK (501) 371-2007 }TORNEY GENERAL OPINION NO. 85-167 July 25, 1985 ‘The Honorable W.R. "Bud" Harper Sebastian Co. Judge P.O. Box 1087 Fort Smith, Arkansas 72902 Re: County Wide Sales Tax Dear Judge Harper: You have inquired if Sebastian County can propose a county wide.sales tax and the proceeds of that tax be dedicated for a specific purpose and only that purpose if approved by the voters? The answer is yes. Arkansas Statute Annotated §17-2023 subsection (c) states, "The ballot may also indicate designated uses of the revenues derived from the sales tax, and if the tax is approved the proceeds shall only be used for the designated purposes." If I can provide you further information please call upon me. Attorndy General JSC:1de .