Ark. Code § 26-77-303
Current with legislation from 2024 Fiscal and Special Sessions.
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.
Ark. Code § 26-77-303