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*JAR100* 04-15-2026 14:28:52 JAR100
State of Arkansas As Engrossed: H4/15/26 1
95th General Assembly A Bill 2
Fiscal Session, 2026 HOUSE BILL 1033 3
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By: Joint Budget Committee 5
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For An Act To Be Entitled 8
AN ACT TO MAKE AN APPROPRIATION FOR THE REFUND OF 9
LOCAL SALES AND USE TAXES BY THE OFFICE OF THE 10
TREASURER OF STATE FOR THE FISCAL YEAR ENDING JUNE 11
30, 2027; AND FOR OTHER PURPOSES. 12
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Subtitle 15
AN ACT FOR THE OFFICE OF THE TREASURER OF 16
STATE - REFUND OF LOCAL TAXES 17
APPROPRIATION FOR THE 2026-2027 FISCAL 18
YEAR. 19
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 22
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SECTION 1. APPROPRIATION - CITY SHARE. There is hereby appropriated, 24
to the Office of the Treasurer of State, to be payable from the Local Sales 25
and Use Tax Trust Fund, for refunding each city's share of local sales and 26
use taxes as assessed by authority of Arkansas Code 26-75-307 by the Office 27
of the Treasurer of State for the fiscal year ending June 30, 2027, the 28
following: 29
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ITEM FISCAL YEAR 31
NO. 2026-2027 32
(01) REFUNDS - CITY SHARE $1,130,000,000 33
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SECTION 2. APPROPRIATION - COUNTY SHARE. There is hereby appropriated, 35
to the Office of the Treasurer of State, to be payable from the Local Sales 36
As Engrossed: H4/15/26 HB1033
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and Use Tax Trust Fund, for refunding each county's share of local sales and 1
use taxes as assessed by authority of Arkansas Code 26-74-307 by the Office 2
of the Treasurer of State for the fiscal year ending June 30, 2027, the 3
following: 4
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ITEM FISCAL YEAR 6
NO. 2026-2027 7
(01) REFUNDS - COUNTY SHARE $990,000,000 8
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SECTION 3. COMPLIANCE WITH OTHER LAWS. Disbursement of funds 10
authorized by this act shall be limited to the appropriation for such agency 11
and funds made available by law for the support of such appropriations; and 12
the restrictions of the State Procurement Law, the General Accounting and 13
Budgetary Procedures Law, the Revenue Stabilization Law, the Regular Salary 14
Procedures and Restrictions Act, or their successors, and other fiscal 15
control laws of this State, where applicable, and regulations promulgated by 16
the Department of Finance and Administration, as authorized by law, shall be 17
strictly complied with in disbursement of said funds. 18
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SECTION 4. LEGISLATIVE INTENT. It is the intent of the General 20
Assembly that any funds disbursed under the authority of the appropriations 21
contained in this act shall be in compliance with the stated reasons for 22
which this act was adopted, as evidenced by the Agency Requests, Executive 23
Recommendations and Legislative Recommendations contained in the budget 24
manuals prepared by the Department of Finance and Administration, letters, or 25
summarized oral testimony in the official minutes of the Arkansas Legislative 26
Council or Joint Budget Committee which relate to its passage and adoption. 27
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SECTION 5. EMERGENCY CLAUSE. It is found and determined by the General 29
Assembly, that the Constitution of the State of Arkansas prohibits the 30
appropriation of funds for more than a one (1) year period; that the 31
effectiveness of this Act on July 1, 2026 is essential to the operation of 32
the agency for which the appropriations in this Act are provided, and that in 33
the event of an extension of the legislative session, the delay in the 34
effective date of this Act beyond July 1, 2026 could work irreparable harm 35
upon the proper administration and provision of essential governmental 36
As Engrossed: H4/15/26 HB1033
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programs. Therefore, an emergency is hereby declared to exist and this Act 1
being necessary for the immediate preservation of the public peace, health 2
and safety shall be in full force and effect from and after July 1, 2026. 3
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/s/Joint Budget Committee 5
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