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26-75-801. Sales tax on sales made on or near airport premises.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-801. Sales tax on sales made on or near airport premises.
(a) Every city of the first class, city of the second class, and incorporated town by its ordinance may levy a tax of not more than twenty-five dollars ($25.00) per transaction on all sales of goods and services by businesses located on the premises of a municipal airport or a regional airport located within the city or by businesses located on property adjacent to the airport when such businesses provide goods and services for airplanes in excess of two thousand five hundred dollars ($2,500).
(b) The tax shall be collected in the manner prescribed by ordinance and shall be used for the maintenance, operation, or construction of the airport facility.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-801
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:26-75-801
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 08613fedec05581e5db659d94d53a58ec70ca7abec03e434c3d12b13f574e1ae
Source location: content.xml paragraph 35279
Stored source content
26-75-801. Sales tax on sales made on or near airport premises.
(a) Every city of the first class, city of the second class, and incorporated town by its ordinance may levy a tax of not more than twenty-five dollars ($25.00) per transaction on all sales of goods and services by businesses located on the premises of a municipal airport or a regional airport located within the city or by businesses located on property adjacent to the airport when such businesses provide goods and services for airplanes in excess of two thousand five hundred dollars ($2,500).
(b) The tax shall be collected in the manner prescribed by ordinance and shall be used for the maintenance, operation, or construction of the airport facility.
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