Arkansas § 26-57-408 Privilege of owning, operating or leasing - Privilege fee imposed

Arkansas Statutes

§ 26-57-408 — Privilege of owning, operating or leasing - Privilege fee imposed

Arkansas § 26-57-408

Title26

This text of Arkansas § 26-57-408 (Privilege of owning, operating or leasing - Privilege fee imposed) 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. § 26-57-408 (2026).

Text

(a)The business of owning, operating, or leasing coin-operated amusement devices, including, but not limited to, the coin-operated amusement devices defined in § 26-57-402 , is declared to be a privilege.

(b)It is further declared that the owners, operators, and lessors of coin-operated amusement devices shall pay a fee for the privilege of owning, operating, or leasing coin-operated amusement devices in addition to the privilege tax required by § 26-57-404 to be paid on amusement devices.

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(a) The business of owning, operating, or leasing coin-operated amusement devices, including, but not limited to, the coin-operated amusement devices defined in § 26-57-402 , is declared to be a privilege. (b) It is further declared that the owners, operators, and lessors of coin-operated amusement devices shall pay a fee for the privilege of owning, operating, or leasing coin-operated amusement devices in addition to the privilege tax required by § 26-57-404 to be paid on amusement devices.