Arkansas § 26-52-308 Receipts from certain coin-operated machines taxed

Arkansas Statutes

§ 26-52-308 — Receipts from certain coin-operated machines taxed

Arkansas § 26-52-308

Title26

This text of Arkansas § 26-52-308 (Receipts from certain coin-operated machines taxed) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-52-308 (2026).

Text

(a)Every person engaged in the business of owning, operating, or leasing coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and all other similar devices, shall:

(1)Obtain and hold a permit as provided by this chapter; and (2) Make a monthly report and remittance of gross receipts tax of three percent (3%) of the gross receipts or gross proceeds derived from the operation or use of coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and similar devices.

(b)(1) The provisions of this section shall be cumulative to the provisions of this chapter.

(2)The purpose of this section is that the gross receipts tax levied by this chapter shall apply to gross receipts or gross proceeds derived from the operation

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(a) Every person engaged in the business of owning, operating, or leasing coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and all other similar devices, shall: (1) Obtain and hold a permit as provided by this chapter; and (2) Make a monthly report and remittance of gross receipts tax of three percent (3%) of the gross receipts or gross proceeds derived from the operation or use of coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and similar devices. (b) (1) The provisions of this section shall be cumulative to the provisions of this chapter. (2) The purpose of this section is that the gross receipts tax levied by this chapter shall apply to gross receipts or gross proceeds derived from the operation or use of coin-operated pin-ball machines, coin-operated music machines, coin-operated mechanical games, and all other similar devices.