Date of Graduation

Fall 2025

Document Type

Dissertation

Degree Name

Doctor of Public Administration (DPA)

Department

Public Policy and Administration

Committee Chairperson

Angela Kline, PhD

Committee Member

Francis Atuahene, PhD

Committee Member

Mark Davis, PhD

Abstract

Unlike their federal and state counterparts, local governments do not have someone to pass the buck to when it comes to carrying out public programs and have a limited means to generate their own source revenue to sustain non-enterprise government services. Taxation is the primary means local governments rely on to generate such revenue. With the responsibility to provide services, maintain infrastructure, and accommodate growth, municipalities must capitalize on the taxing authority allowed by their respective state. The purpose of this study was to seek understanding on how city leaders in Arkansas cities of the first class view the use of the sunset provision in the local sales and use tax code. To accomplish this, a mixed methods research design was utilized that consisted of a survey and semi-structured interviews. The findings revealed six emerging themes, or characteristics, city leaders feel best describe the sunset provision: accountability, citizen voice, defined uses/targeted investments, tangible benefits, marketing, and adaptability. A set of recommendations were then identified for city leaders to consider when determining whether to use a sunset provision in their local sales and use tax code. These recommendations include using sunset revenues for nonrecurring costs, earmarking sunset revenues, the sunset provision allows citizens to have a voice, citizen engagement throughout the process is critical, municipalities must deliver on what they say they are going to do with the sunset revenues, and use the sunset provision to enhance the quality of life for citizens.

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