Opinion No.

The Honorable Richard L. Barclay State Representative P.O. Box 279 Rogers, Arkansas 72757-0279

Dear Representative Barclay:

This is in response to your request for an opinion on whether Benton County may perform the collection of voluntary taxes and remit those funds over to four private non-profit corporations. Specifically, you note that the Benton County Quorum Court enacted an ordinance whereby all Benton County tax statements indicate an amount of voluntary taxes for each of the following entities:

1. Benton County Sunshine School

2. Benton County Fair Association

3. Northwest Arkansas…