Arkansas Statutes
§ 23-111-510 — Admission tax
Arkansas·Title 23
(a)(1) Each franchise holder authorized to conduct a race meeting under this chapter shall pay to the Arkansas Racing Commission for the use and benefit of the State of Arkansas either ten percent (10%) of all moneys received each day from admissions paid by persons attending the races at the meeting or the sum of ten cents (10¢) on each and every paid admission, whichever sum is the greater.
(2)All payments provided in this section shall be made each day of any and every race meeting.
(b)(1) The issuance of all tax-free passes shall be by the franchise holder or its employees or agents. The commission shall have no authority over the issuance or distribution of the passes.
(2)It shall be unlawful for any person, corporation, firm, partnership, or any other entity to sell or offer for
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Legislative History
Acts 1957, No. 191, § 20; A.S.A. 1947, § 84-2835; Acts 1991, No. 664, § 2; 1991, No. 1020, § 2; 1999, No. 1508, §§ 11, 12; 2005, No. 1994, § 240.
Nearby Sections
15
§ 23-1-101
Definitions§ 23-1-103
Compliance with Acts 1935, No. 324, and rules of commission required - Penalties for noncompliance§ 23-1-106
Penalties cumulative - Recovery of penalty not bar to further penalty or criminal prosecution§ 23-1-108
Jurisdiction and venue of actions§ 23-1-110
Actions tried without jury - Exceptions§ 23-1-111
Copies of official papers as evidence§ 23-1-115
Citizens band radio equipment