Arkansas § 14-364-101 Levy of tax - Exception

Arkansas Statutes

§ 14-364-101 — Levy of tax - Exception

(a)The airport commission of any city or county, by and with the approval of the governing body of the city or county, may, by a majority vote of the membership of the commission, levy and collect a tax of one cent (1¢) per gallon on all aviation fuel sold at the airport operated and managed by the commission.

(b)This section and § 14-364-102 shall not apply to commercial scheduled airline carriers or agricultural flying.

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(a) The airport commission of any city or county, by and with the approval of the governing body of the city or county, may, by a majority vote of the membership of the commission, levy and collect a tax of one cent (1¢) per gallon on all aviation fuel sold at the airport operated and managed by the commission. (b) This section and § 14-364-102 shall not apply to commercial scheduled airline carriers or agricultural flying.

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