ARKANSAS STATUTES AND CODES
§ 26-77-204 - Auctioneers.
26-77-204. Auctioneers.
The authorities of cities and incorporated towns may levy and collect a tax of not less than five dollars ($5.00) nor more than one hundred dollars ($100) per annum from each and every public auctioneer who may follow his or her occupation in the cities or incorporated towns.
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