Browse Arkansas Code titles and sections
26-77-303. Coin-operated amusement devices.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-77-303. Coin-operated amusement devices.
A municipality may not levy a privilege tax on the basis of §§ 26-57-402 and 26-57-408 — 26-57-421 relating to coin-operated amusement devices. However, §§ 26-57-402 and 26-57-408 — 26-57-421 do not prohibit a municipality from levying privilege taxes under other statutes of this state or under valid municipal ordinances on licensees under §§ 26-57-402 and 26-57-408 — 26-57-421.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-77-303
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:26-77-303
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 25124666b10b8efedb882b5935f5d0e619857f2f414f369faa82d56abe6b48d3
Source location: content.xml paragraph 35622
Stored source content
26-77-303. Coin-operated amusement devices.
A municipality may not levy a privilege tax on the basis of §§ 26-57-402 and 26-57-408 — 26-57-421 relating to coin-operated amusement devices. However, §§ 26-57-402 and 26-57-408 — 26-57-421 do not prohibit a municipality from levying privilege taxes under other statutes of this state or under valid municipal ordinances on licensees under §§ 26-57-402 and 26-57-408 — 26-57-421.
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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
26-57-408. 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. The source passage cites 26-57-408. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-421. Selling in violation of subchapter a misdemeanor — Penalty.
Any person who sells, offers for sale, takes orders, or solicits for the sale of coin-operated amusement devices without first obtaining a license and making the bond provided in § 26-57-419 shall be guilty of a misdemeanor and upon conviction shall be punished by a fine not to exceed five hundred dollars ($500) or by confinement in the county jail for a period not exceeding sixty (60) days, or by both fine and confinement.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-421
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 26-57-421. This identifies an authority to review, not proof of applicability.