Arkansas does not allow local jurisdictions like cities or counties to collect a local sales tax. The Arkansas state sales tax of 6.5% is applicable statewide. You can view the sales tax rates for various cities in Arkansas here.
Equitable adjustment is a term of art that includes an adjustment to fee, and the target. minimum, and maximum fees should not be increased in this case for what I hope are obvious reasons. The adjustment should be limited to the effect of the new wage determination on wages and fringes.
Equitable liens are used when the defendant has either wrongfully acquired someone else's property, or has made improvements to a piece of property using funds he obtained unfairly. When this happens, the defendant owes a debt to the plaintiff. The equitable lien uses the property to secure the debt.