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26-57-1209. Penalties.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1209. Penalties.
(a)(1) Any person who is the operator of a vending device who places a vending device in use and operation, or in a place available to members of the general public for use and operation, without a valid and current annual or special vending device decal having been affixed thereto as required by §§ 26-57-1204 and 26-57-1206, shall be liable for the decal fee on the vending device in the full amount of the applicable annual vending device decal fee, as levied by this subchapter, and the annual vending device decal fee shall be collected by the Secretary of the Department of Finance and Administration in accordance with the provisions of § 26-57-1204.
(2)(A) In addition to the annual vending device decal fee that is due on the vending device, the operator of the vending device which was responsible for failing to apply for and pay for the applicable annual vending device decal fee shall also be liable to pay the secretary a penalty which the person shall pay to the secretary and which the secretary shall assess against the person.
(B) The amounts of these penalties for failure to purchase and display the annual decal fee are to be paid by the operator, in addition to the applicable annual vending device decal fee, and the penalty shall be the larger of either twenty-five dollars ($25.00) per vending device or an amount equal to eight (8) times the annual vending decal fee applicable to each vending device.
(b) Upon conviction, a person who is the operator of a vending device who places the vending device in operation in this state for use or operation by members of the general public without first attaching to the vending device a valid and current annual vending device decal or special vending device decal under this subchapter is guilty o
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1209
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:26-57-1209
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d2260c4b0211d988dd276be29b8c6cb986d4bf4e3af62218d761ccdf261e9882
Source location: content.xml paragraph 28760
Stored source content
26-57-1209. Penalties.
(a)(1) Any person who is the operator of a vending device who places a vending device in use and operation, or in a place available to members of the general public for use and operation, without a valid and current annual or special vending device decal having been affixed thereto as required by §§ 26-57-1204 and 26-57-1206, shall be liable for the decal fee on the vending device in the full amount of the applicable annual vending device decal fee, as levied by this subchapter, and the annual vending device decal fee shall be collected by the Secretary of the Department of Finance and Administration in accordance with the provisions of § 26-57-1204.
(2)(A) In addition to the annual vending device decal fee that is due on the vending device, the operator of the vending device which was responsible for failing to apply for and pay for the applicable annual vending device decal fee shall also be liable to pay the secretary a penalty which the person shall pay to the secretary and which the secretary shall assess against the person.
(B) The amounts of these penalties for failure to purchase and display the annual decal fee are to be paid by the operator, in addition to the applicable annual vending device decal fee, and the penalty shall be the larger of either twenty-five dollars ($25.00) per vending device or an amount equal to eight (8) times the annual vending decal fee applicable to each vending device.
(b) Upon conviction, a person who is the operator of a vending device who places the vending device in operation in this state for use or operation by members of the general public without first attaching to the vending device a valid and current annual vending device decal or special vending device decal under this subchapter is guilty of a Class C misdemeanor for each vending device found not to have a valid and current annual vending device decal or special vending device decal under this subchapter.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1204. Application, issuance, and display of decal.
(a)(1) Any person who is the operator of a vending device in this state that is made available for use and operation by the general public whether the operator is the owner of the vending device, or a lessee, renter, bailee, etc., of the owner of the vending device in lieu of paying sales taxes under the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or under the provisions of § 26-57-1001 et seq., may elect to pay the decal fees provided by § 26-57-1206.
(2) If the election is not made by the operator, then the general or special sales taxes that are otherwise applicable to the operation of the vending device shall be imposed upon the sale of tangible personal property from the vending device.
(b) The operator of a vending device who makes the election to pay the decal fees provided by this subchapter shall be responsible for applying to the Secretary of the Department of Finance and Administration for the issuance of an annual or special vending device decal for the vending device and at the same time shall pay to the secretary the annual or special vending device decal fee provided for by this subchapter, before the vending device is made available for use and operation by the general public.
(c) The secretary, upon receipt of full payment of the applicable decal fee, and upon approval of the application, shall issue to the person making the application an annual or special vending device decal for the type of vending device or devices covered by the application and payment.
(d)(1) The annual or special vending device decals and the application provided for herein shall be in such form as prescribed by the secretary. These decals and applications shall contain on their fac
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1204
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 26-57-1204. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1206. Annual decal fee — Special decal — In lieu of sales tax.
(a)(1) Every person who is the operator of a vending device, who elects to have the operation of the vending device covered by the provisions of this subchapter, and who makes available to the general public for use and operation vending devices described in this subchapter shall pay to the Secretary of the Department of Finance and Administration for the benefit of the state and its municipalities and counties the following annual vending device decal fee for each vending device before the vending device may be placed in service within the state for use by members of the public:
(A) For each coin-operated vending device requiring a coin or thing of value of twenty-five cents (25¢) or more for a sale, ninety-three dollars ($93.00);
(B) For each coin-operated vending device requiring a coin or thing of value of less than twenty-five cents (25¢) for a sale, fifteen dollars ($15.00);
(C) For each coin-operated bulk vending device requiring a coin or thing of value of more than twenty-five cents (25¢) for a sale, seven dollars and fifty cents ($7.50);
(D) For each coin-operated bulk vending device requiring a coin or thing of value of twenty-five cents (25¢) or less for a sale, two dollars and fifty cents ($2.50); and
(E) For each coin-operated manually powered vending device, coin-operated tabletop snack vending device, or other coin-operated manually powered vending device requiring a coin or thing of value of twenty-five cents (25¢) or more for a sale, thirty dollars ($30.00).
(2)(A) After payment of the appropriate annual vending device decal fee, the annual vending device decal issued by the secretary shall bear on its face the year of its issue.
(B) The annual vending device decal mus
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1206
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 26-57-1206. This identifies an authority to review, not proof of applicability.