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26-52-308. Receipts from certain coin-operated machines taxed.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-308. Receipts from certain coin-operated machines taxed.
(a) Every person engaged in the business of owning, operating, or leasing coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and all other similar devices, shall:
(1) Obtain and hold a permit as provided by this chapter; and
(2) Make a monthly report and remittance of gross receipts tax of three percent (3%) of the gross receipts or gross proceeds derived from the operation or use of coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and similar devices.
(b)(1) The provisions of this section shall be cumulative to the provisions of this chapter.
(2) The purpose of this section is that the gross receipts tax levied by this chapter shall apply to gross receipts or gross proceeds derived from the operation or use of coin-operated pin-ball machines, coin-operated music machines, coin-operated mechanical games, and all other similar devices.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-308
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:26-52-308
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4f41336a69e328f1a178becec3af95cf2d0341304f8bd2a20c022ba2998ca2ef
Source location: content.xml paragraph 18322
Stored source content
26-52-308. Receipts from certain coin-operated machines taxed.
(a) Every person engaged in the business of owning, operating, or leasing coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and all other similar devices, shall:
(1) Obtain and hold a permit as provided by this chapter; and
(2) Make a monthly report and remittance of gross receipts tax of three percent (3%) of the gross receipts or gross proceeds derived from the operation or use of coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and similar devices.
(b)(1) The provisions of this section shall be cumulative to the provisions of this chapter.
(2) The purpose of this section is that the gross receipts tax levied by this chapter shall apply to gross receipts or gross proceeds derived from the operation or use of coin-operated pin-ball machines, coin-operated music machines, coin-operated mechanical games, and all other similar devices.
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