The Hardy Advertising & Promotion Commission was created in 2001 by the City of Hardy pursuant to Ark. The Hardy Advertising & Promotion Commission (HAPC) was formed in 2001 with the implementation of the A & P tax passed in 2001 (1.875% of taxable receipts) on overnight lodging and prepared food. Ark.Code Ann 26-75-602 (C1, C2)
A&P funds shall be used:
( 1) for advertising and promoting the ci
ty and its environs
(2) for the construction, reconstruction, equipment, improvement, maintenance, repair, and operation of a convention center
3) for the operation of tourist promotion facilities in the city
( 4) for personnel and agencies necessary to conduct the business of the A & P commission
A&P funds can also be used for:
(1) for funding the arts
(2) for operation of tourist-oriented facilities
(3) for construction, reconstruction, repair, maintenance, improvement, equipping and operation of public recreation facilities and for the payment of bonds. Taxes shall NOT be used for:
(1) general capital improvements within the city
(2) costs associated with general operation of the city
(3) general subsidy of any civic group or chamber of commerce
The A & P Commission may contract with any group to provide actual services that are connected with tourism or conventions.
