Section 26-55-102 - City motor bus system operating across state lines(a) The fee to be paid to this state for the registration and licensing of any motor bus used by a system of motor buses operating in lieu of a street car system in adjoining cities or incorporated towns which are separated by a state line shall not exceed the fee provided by law in the adjoining state for the bus when: (1) More than one-half (1/2) of the mileage of the routes regularly run by the motor bus system is outside this state;(2) More than one-half (1/2) of the gross revenues of the system is derived from its operation outside this state and from the carrying of passengers from outside this state into this state;(3) The system is operated in this state under a franchise contract with the Arkansas city or town;(4) The motor buses are not operated under any conditions whatever on any of the roads or highways in this state outside the corporate limits of the city or town; and(5) The motor bus system shall pay to this state a motor vehicle fuel tax at the applicable rate as fixed by the law of this state upon at least one-half (1/2) of the motor vehicle fuel used in the operation of the system as a whole.(b) At any time the adjoining city or town in Arkansas by ordinances may levy a privilege tax on the buses sufficient to reimburse the city or town for the use of its streets.Acts 1935, No. 185, § 1; Pope's Dig., § 6881; A.S.A. 1947, § 75-1132; Acts 2009, No. 655, § 41.