Ark. Code Ann. ยง 26-77-303
Coin-operated amusement devices
Year: 2026Length: 162 words
A municipality may not levy a privilege tax on the basis of ยงยง 26-57-402 and 26-57-408 - 26-57-421 relating to coin-operated amusement devices. However, ยงยง 26-57-402 and 26-57-408 - 26-57-421 do not prohibit a municipality from levying privilege taxes under other statutes of this state or under valid municipal ordinances on licensees under ยงยง 26-57-402 and 26-57-408 - 26-57-421 . Acts 1977, No. 553, ยง 4; 1981, No. 868, ยง 2; A.S.A. 1947, ยง 84-2636; Acts 2009, No. 655, ยง 125.
A municipality may not levy a privilege tax on the basis of ยงยง 26-57-402 and 26-57-408 - 26-57-421 relating to coin-operated amusement devices. However, ยงยง 26-57-402 and 26-57-408 - 26-57-421 do not prohibit a municipality from levying privilege taxes under other statutes of this state or under valid municipal ordinances on licensees under ยงยง 26-57-402 and 26-57-408 - 26-57-421 .
Acts 1977, No. 553, ยง 4; 1981, No. 868, ยง 2; A.S.A. 1947, ยง 84-2636; Acts 2009, No. 655, ยง 125.