WHAT IS BEING PROPOSED:

 

Marion County’s Quorum Court has called a special election for Nov. 18, 2025. Voters will decide whether to approve a permanent 0.5% sales and use tax to be used for jail and law enforcement purposes.

 

If approved, the total countywide sales tax rate would be the same as the current rate at 1.75% because an existing temporary 0.5% sales tax previously approved by voters is set to expire next year.

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EFFECTIVE DATE:

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The sales tax would take effect April 1, 2026.

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IF THE SALES TAX PASSES WHAT HAPPENS NEXT?

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County officials are asking voters to create a dedicated revenue source for jail and law enforcement operations.  The proposed 0.5% sales tax would generate between $900,000 to $1.2 million in tax revenue each year, according to the county judge.

 

For auditing purposes a new special fund is established. Quorum Court appropriates funds into law enforcement budget with specific line items for auditing purposes per Arkansas Code and approves budget.

 

Unappropriated funds meaning funds not placed into budget line items can only be moved by ordinance into the budget by the quorum court.

 

The purpose of the sales tax will be directed to the running of the day-to-day operation of the law enforcement department. 

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This would include training and equipment for law enforcement employees, payroll, office supplies, vehicles, and counseling just to list a few things.  

 

Law enforcement touches all lives in one way or another. They provide service to all of the county. They patrol areas, they do search & rescue. In the tornadoes & floods they helped numerous people. They help with traffic flow at schools, funerals, festivals, and traffic accidents. 

 

They handle domestic violence cases, mental health episodes, individuals having adverse effects of drugs and alcohol, rape, child molestation, murder, etc. They come in contact with situations the average person should not see nor could handle.  These officers need counseling sometimes when they deal with such tragedy.

 

 Most everyone has come into contact with law enforcement in one form or another. 

 

The sales tax would alleviate law enforcement's ever-increasing share of the county general fund and allow other department to modernize and increase services.  

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HOW IS LAW ENFORCEMENT CURRENTLY FUNDED:

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Voters approved a permanent 0.25% sales tax in 2016 to pay for maintaining the new jail. In addition to revenue from this sales tax, the county uses money from its general fund to pay for the jail and sheriff’s department. The general fund is the county’s primary account that holds sales tax, property tax, fees and other monies that aren’t legally designated for specific purposes. Marion County spent 40.9% of its budget, excluding debt service, on law enforcement and public safety in 2022, according to Regulatory Basis Financial Statements and Reports available through Arkansas Legislative Audit website. Of general fund expenditures, law enforcement and public safety accounted for 30.1% of current expenditures. For 2025, county officials budgeted $1.36 million for law enforcement and $1.63 million for the county jail.

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THE COUNTY SEEKING A SALES TAX RATHER THAN A PROPERTY TAX INCREASE:

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The Arkansas Constitution allows counties to levy up to 5 mills in property tax for the general fund and up to 3 mills for roads. A mill equals one thousandth of a dollar (.001). Marion County currently levies the maximum rate allowed for county general property tax and cannot increase the rate. The county levies 1.5 mills for roads. By freeing up general funds currently being used to support law enforcement, those funds could be used to support roads without raising property taxes. County officials said they prefer to pursue a sales tax because the tax would also apply to purchases made by people who don’t live or own property in the county.

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The taxes would be paid by everyone purchasing goods or services subject to a sales and use tax in the county, including its cities.

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HOW SALES TAX IS USED IN MARION COUNTY CURRENTLY:

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The county’s current sales tax rate is 1.75%. Of this amount, county officials said the tax rate is divided by these uses:

• 0.25% for jail maintenance

• 0.50% for repaying the construction bond issue for the county jail

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•1% is divided as follows:

• 42% for county roads

• 32% for law enforcement - 5% of this 32% goes to help fund E-911

• 15% for transfer station

• 11% rural fire departments

 

​Any funds the county receives enters the county treasury and is budgeted by the quorum court through appropriation ordinances. 

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​LAST TIME SALES TAX RATE CHANGED:

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In 2016, county voters approved a permanent 0.25% sales tax for the upkeep of the county jail.  They also approved a temporary 0.5% sales tax to pay off building a new county jail. The county expects that tax to expire in February 2026 when the construction debt is paid off.

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IF SALES TAX FAILS:

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Services provided by the county would remain at the same level because the county would not have funding to provide additional services.

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