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26-57-404. Privilege tax on amusement devices.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-404. Privilege tax on amusement devices.
(a) On each amusement device there shall be imposed an annual privilege tax of five dollars ($5.00).
(b) The Secretary of the Department of Finance and Administration shall collect for each amusement device the full annual license fee when paid during the first six (6) months of the fiscal year, but any license fee paid during the last six (6) months of the fiscal year shall be upon the basis of one-half (½) of the annual tax.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-404
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:26-57-404
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d9c99bc2f0167f3b4dcb6f665d39f01f550bfeac663e798d79d6ea7ab2fc20e2
Source location: content.xml paragraph 27521
Stored source content
26-57-404. Privilege tax on amusement devices.
(a) On each amusement device there shall be imposed an annual privilege tax of five dollars ($5.00).
(b) The Secretary of the Department of Finance and Administration shall collect for each amusement device the full annual license fee when paid during the first six (6) months of the fiscal year, but any license fee paid during the last six (6) months of the fiscal year shall be upon the basis of one-half (½) of the annual tax.
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