Ark. Code § 26-74-316
Current with legislation from 2024 effective through May 3, 2024.
In all counties which have, prior to December 1, 1981, adopted a local sales tax under the provisions of this subchapter, there is also levied a local compensation tax, which in all respects shall be administered and enforced in accordance with the provisions of § 26-74-201 et seq. and this subchapter and the ordinance levying the local sales tax.
Ark. Code § 26-74-316