Browse Arkansas Code titles and sections
26-57-408. Privilege of owning, operating or leasing — Privilege fee imposed.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-408. Privilege of owning, operating or leasing — Privilege fee imposed.
(a) The business of owning, operating, or leasing coin-operated amusement devices, including, but not limited to, the coin-operated amusement devices defined in § 26-57-402, is declared to be a privilege.
(b) It is further declared that the owners, operators, and lessors of coin-operated amusement devices shall pay a fee for the privilege of owning, operating, or leasing coin-operated amusement devices in addition to the privilege tax required by § 26-57-404 to be paid on amusement devices.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-408
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:26-57-408
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a3ebec5a79ebc1a21d11cbf0dead2ad350ed8188995c3d0b731a0b8d6c2f53c8
Source location: content.xml paragraph 27571
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26-57-408. Privilege of owning, operating or leasing — Privilege fee imposed.
(a) The business of owning, operating, or leasing coin-operated amusement devices, including, but not limited to, the coin-operated amusement devices defined in § 26-57-402, is declared to be a privilege.
(b) It is further declared that the owners, operators, and lessors of coin-operated amusement devices shall pay a fee for the privilege of owning, operating, or leasing coin-operated amusement devices in addition to the privilege tax required by § 26-57-404 to be paid on amusement devices.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-402. Definitions.
As used in this subchapter:
(1)(A) “Amusement device” means a coin-operated machine, device, or apparatus that provides amusement, diversion, or entertainment and includes without limitation such games as:
(i) Radio rifles;
(ii) Miniature football;
(iii) Golf;
(iv) Baseball;
(v) Hockey;
(vi) Bumper pool;
(vii) Tennis;
(viii) Shooting galleries;
(ix) Pool tables;
(x) Bowling;
(xi) Shuffleboard;
(xii) Pinball tables;
(xiii) Marble tables;
(xiv) Music vending phonographs;
(xv) Jukeboxes;
(xvi) Cranes;
(xvii) Video games;
(xviii) Claw machines;
(xix) Bowling machines;
(xx) Countertop machines;
(xxi) Novelty arcade machines;
(xxii) Other similar musical devices for entertainment; and
(xxiii) Other miniature games, whether or not the games show a score, that are not otherwise excluded in this subchapter.
(B) “Amusement device” does not include a machine, device, or apparatus that constitutes a casino-gambling-style game, including without limitation mechanical or electronic:
(i) Draw games;
(ii) Slot machines;
(iii) Roulette wheels;
(iv) Craps;
(v) Video poker; and
(vi) Casino-gambling-style games of any other type in which the outcome is determined substantially by chance;
(2)(A) “Any money or property”, “other articles”, “other valuable things”, or “any representative of anything that is esteemed of value”, as used in the antigambling statutes, § 5-66-101 et seq., shall not be expanded to include:
(i) A free amusement feature such as the privilege of playing additional free games if a certain score is made on a pinball table or on any other amusement device described in this section; or
(ii) Toys, novelties, candy, or representations of value redeemable for those items that are won
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-402
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 26-57-402. This identifies an authority to review, not proof of applicability.
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. The source passage cites 26-57-404. This identifies an authority to review, not proof of applicability.