Committee Background



The City of Little Rock created the Citizens Evaluation of New Tax Committee (LR CENT) to provide evaluation of the 5/8 – cent operating sales tax and the 3/8 – cent capital sales tax to ensure that 100 percent of the revenues received by the City from the sales tax are expended as promised and indicated in the City’s Sales Tax Resolution adopted on July 11, 2011.

Resolution 13343- To State uses of Operational and Capital Sales Tax Funds



Meeting agendas, minutes, and financial reports can be found on the Documents page. They are listed in chronological order.

Departmental updates can be found on the Projects pages. For each department, reports are listed in chronological order.

Most Recent Financial Report - August 11, 2021.




Resolution 13440-To Name Members of Cent-Committee

Resolution 13899 - To Amend Res. 13440 to Make an Appointment

On February 7, 2012, the Little Rock City Board of Directors approved Resolution No. 13,440, which appointed the Little Rock Citizen’s Evaluation of New Tax Committee.  The Committee, which is made of two (2) Co-Chairs, individuals from each of the City’s seven (7) Wards and three (3) At-Large Members, will meet on a quarterly basis to evaluate the spending of the additional revenue that will come as a result of the recently enacted one (1)-cent sales tax increase. Each member is appointed to serve a four year term.


Administrative Ordinances and Resolutions

Ordinance 20449- To provide for the levy of 3/8% Sales Tax- Adopted July 11, 2011

Ordinance 20450- To Call a Special Election three-eighths percent - 7-11-11

Ordinance 20451- Provide for the levy of five-eights tax - Adopted 7-11-11

Ordinance 20452- To call a special election five-eights tax - Adopted 7-11-11

Resolution 13343- To state uses of operational and capital sales tax funds - Adopted July 11, 2011

Election Commission Notice of Election

Certification of Sales Tax Election Results - 9-23-11

Ordinance 20545- Short-Term Financing Ordinance - Adopted February 7, 2012

Resolution 13440- To Name the Members of the Cent-Committee- 2-7-12

Resolution 13442- Identifying Ward Capital Projects – Adopted February 7, 2012

Resolution 13451- To Disburse Capital Monies Equitably - Adopted February 21, 2012

Ordinance 20732 - 2013 Short-Term Financing Authorizing the Issuance of Promissory Note - Adopted 6-4-13

Resolution 13708 - 2013 Short-Term Financing Intent to Reimburse - Adopted June18, 2013

Ordinance 20735- Authorizing the Issuance of Limited Tax General Obligation Capital Improvement Bonds

Resolution 13899- To Amend Res. 13440 to Make an Appointment to the LRCent Committee - Adopted 6-3-14