HB1108

House Bill 1108 is an appropriation bill that authorizes the Office of the Treasurer of State to distribute collected local sales and use tax revenues back to cities and counties in Arkansas for the 2025-2026 fiscal year. The bill provides a total appropriation of $1.1 billion for cities and $990 million for counties to be paid from the Local Sales and Use Tax Trust Fund. It mandates strict adherence to existing state fiscal control laws, procurement regulations, and budgetary procedures. The bill also includes a legislative intent clause requiring that funds be used in accordance with official budget manuals and committee recommendations. Additionally, it contains an emergency clause to ensure the distribution process is effective starting July 1, 2025.