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15-60-106. License tax.

Arkansas Code — all titles (historical 2020) · legal_authorities

15-60-106. License tax.

15-60-106. License tax. (a) Every person, group of persons, association, partnership, copartnership, firm, joint-stock company, corporation, or trust engaged in the business of milling, sampling, concentrating, reducing, refining, purchasing, or receiving for sale ores, concentrates, or amalgams bearing quicksilver or mercury shall pay a license tax of twenty-five dollars ($25.00) a year to each county in which he, she, or it engages in business. (b) Every person, group of persons, association, partnership, copartnership, firm, joint-stock company, corporation, or trust engaged in the business of purchasing for resale distilled or refined quicksilver or mercury shall pay a license tax of twenty-five dollars ($25.00) a year to each county in which he, she, or it engages in business. (c) The license tax provided for in this chapter is for the privilege of engaging in the businesses set out in the provisions of this chapter and entitles the licensee to a permit to carry on the business or occupation.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 15-60-106

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.

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Record provenance

Stable record: arkansas_code:legal_authorities:15-60-106
Source file: gov.ar.code.title.15.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 7daba04f8dc3fd27ef14c55e553ee9221f4979976e546463dc473c77d9261a7c

Source location: content.xml paragraph 22940

Stored source content

15-60-106. License tax. (a) Every person, group of persons, association, partnership, copartnership, firm, joint-stock company, corporation, or trust engaged in the business of milling, sampling, concentrating, reducing, refining, purchasing, or receiving for sale ores, concentrates, or amalgams bearing quicksilver or mercury shall pay a license tax of twenty-five dollars ($25.00) a year to each county in which he, she, or it engages in business. (b) Every person, group of persons, association, partnership, copartnership, firm, joint-stock company, corporation, or trust engaged in the business of purchasing for resale distilled or refined quicksilver or mercury shall pay a license tax of twenty-five dollars ($25.00) a year to each county in which he, she, or it engages in business. (c) The license tax provided for in this chapter is for the privilege of engaging in the businesses set out in the provisions of this chapter and entitles the licensee to a permit to carry on the business or occupation.

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