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23-113-501. Privilege fees.
Arkansas Code — all titles (historical 2020) · legal_authorities
23-113-501. Privilege fees.
(a) Franchise holders conducting wagering on electronic games of skill under this chapter shall pay the following fees for the privilege of conducting the wagering:
(1) An amount equal to eighteen percent (18%) of the net wagering revenues from electronic games of skill shall be paid by the franchise holder to the Secretary of the Department of Finance and Administration for disposition under § 23-113-604;
(2) An amount equal to one-half of one percent (0.5%) of the net wagering revenues from electronic games of skill shall be paid by the franchise holder to the county in which the franchise holder is operating the electronic games of skill; and
(3) An amount equal to one and one-half percent (1.5%) of the net wagering revenues from electronic games of skill shall be paid by the franchise holder to the city or town in which the franchise holder is operating the electronic games of skill.
(b) The privilege fees shall be paid on a monthly basis pursuant to rules and procedures adopted by the secretary. It shall be the duty of a franchise holder on or before the twentieth day of each month to deliver to the secretary upon forms prescribed and furnished by the secretary a return under oath showing the total net wagering revenues from electronic games of skill during the preceding calendar month.
(c) The privilege fees levied by this section are in lieu of any state or local gross receipts, sales, or other similar taxes, and to this end the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., shall not be applicable to gross receipts derived by franchise holders from wagering on electronic games of skill.
(d) The privilege fee payable to the secretary under subdivision (a)(1) of this section shall be administered by the secretar
Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-113-501
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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Stable record: arkansas_code:legal_authorities:23-113-501
Source file: gov.ar.code.title.23.odt
Pages: Not recorded – Not recorded
Passage SHA-256: f7e59b0ab98f809cbe418f983bf6340fa98ceb2e5764e5cdd7b99b076e510ee2
Source location: content.xml paragraph 64814
Stored source content
23-113-501. Privilege fees.
(a) Franchise holders conducting wagering on electronic games of skill under this chapter shall pay the following fees for the privilege of conducting the wagering:
(1) An amount equal to eighteen percent (18%) of the net wagering revenues from electronic games of skill shall be paid by the franchise holder to the Secretary of the Department of Finance and Administration for disposition under § 23-113-604;
(2) An amount equal to one-half of one percent (0.5%) of the net wagering revenues from electronic games of skill shall be paid by the franchise holder to the county in which the franchise holder is operating the electronic games of skill; and
(3) An amount equal to one and one-half percent (1.5%) of the net wagering revenues from electronic games of skill shall be paid by the franchise holder to the city or town in which the franchise holder is operating the electronic games of skill.
(b) The privilege fees shall be paid on a monthly basis pursuant to rules and procedures adopted by the secretary. It shall be the duty of a franchise holder on or before the twentieth day of each month to deliver to the secretary upon forms prescribed and furnished by the secretary a return under oath showing the total net wagering revenues from electronic games of skill during the preceding calendar month.
(c) The privilege fees levied by this section are in lieu of any state or local gross receipts, sales, or other similar taxes, and to this end the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., shall not be applicable to gross receipts derived by franchise holders from wagering on electronic games of skill.
(d) The privilege fee payable to the secretary under subdivision (a)(1) of this section shall be administered by the secretary pursuant to the Arkansas Tax Procedure Act, § 26-18-101 et seq. However, regulatory authority over licensing and other matters under this chapter not relating to the administration, payment, and collection of the privilege fee shall remain with the Arkansas Racing Commission.
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Arkansas Code — all titles (historical 2020) · legal_authorities
23-113-604. Disposition of privilege fees, license fees, etc.
(a) All privilege fees received by the Secretary of the Department of Finance and Administration under this chapter for the benefit of the state shall be deposited into the State Treasury as general revenues.
(b) All permit or license fees, penalties, and fines received by the Arkansas Racing Commission under this chapter shall be deposited into the State Treasury as general revenues.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-113-604
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. The source passage cites 23-113-604. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-101. Title.
This chapter shall be known and may be cited as the “Arkansas Tax Procedure Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-101
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. The source passage cites 26-18-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-101. Title.
This chapter shall be known and cited as the “Arkansas Gross Receipts Act of 1941”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-101
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. The source passage cites 26-52-101. This identifies an authority to review, not proof of applicability.