Arkansas § 26-57-404 Privilege tax on amusement devices

Arkansas Statutes

§ 26-57-404 — Privilege tax on amusement devices

Arkansas § 26-57-404

Title26

This text of Arkansas § 26-57-404 (Privilege tax on amusement devices) 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. § 26-57-404 (2026).

Text

(a)On each amusement device there shall be imposed an annual privilege tax of five dollars ($5.00).

(b)The Secretary of the Department of Finance and Administration shall collect for each amusement device the full annual license fee when paid during the first six (6) months of the fiscal year, but any license fee paid during the last six (6) months of the fiscal year shall be upon the basis of one-half (1/2) of the annual tax.

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(a) On each amusement device there shall be imposed an annual privilege tax of five dollars ($5.00). (b) The Secretary of the Department of Finance and Administration shall collect for each amusement device the full annual license fee when paid during the first six (6) months of the fiscal year, but any license fee paid during the last six (6) months of the fiscal year shall be upon the basis of one-half (1/2) of the annual tax.