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ARKANSAS STATUTES AND CODES
§ 14-364-101 - Levy of tax -- Exception.
14-364-101. Levy of tax -- Exception.
(a) The airport commission of any city or county, by and with the approval of the governing body of the city or county, may, by a majority vote of the membership of the commission, levy and collect a tax of one cent (1cent(s)) per gallon on all aviation fuel sold at the airport operated and managed by the commission.
(b) This section and 14-364-102 shall not apply to commercial scheduled airline carriers or agricultural flying.
(a) The airport commission of any city or county, by and with the approval of the governing body of the city or county, may, by a majority vote of the membership of the commission, levy and collect a tax of one cent (1cent(s)) per gallon on all aviation fuel sold at the airport operated and managed by the commission.
(b) This section and 14-364-102 shall not apply to commercial scheduled airline carriers or agricultural flying.
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