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ARKANSAS STATUTES AND CODES
§ 26-77-303 - Coin-operated amusement devices.
26-77-303. Coin-operated amusement devices.
A municipality may not levy a privilege tax on the basis of 26-57-402 and 26-57-408 -- 26-57-421 relating to coin-operated amusement devices. However, 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 26-57-402 and 26-57-408 -- 26-57-421.
A municipality may not levy a privilege tax on the basis of 26-57-402 and 26-57-408 -- 26-57-421 relating to coin-operated amusement devices. However, 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 26-57-402 and 26-57-408 -- 26-57-421.
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