Opinion No.

The Honorable Uvalde Lindsey State Representative

2257 Gentle Oaks Fayetteville, Arkansas 72702

Dear Representative Lindsey:

I am writing in response to your request for my opinion on the following questions concerning the "Public Mass Transportation System and Facilities" sales and use tax authorized by A.C.A. §§ 26-73-110-112 (Repl. 2008 and Supp. 2011):

1. May said tax only be levied in the amount of .25%? If not, what other amount could be levied?

2. If the Quorum Court declines to refer the tax to the voters, may said tax be submitted to the voters via an Initiative Petition pursuant to…