Arkansas § 26-75-801 Sales tax on sales made on or near airport premises

Arkansas Statutes

§ 26-75-801 — Sales tax on sales made on or near airport premises

Arkansas § 26-75-801

Title26

This text of Arkansas § 26-75-801 (Sales tax on sales made on or near airport premises) 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. § 26-75-801 (2026).

Text

(a)Every city of the first class, city of the second class, and incorporated town by its ordinance may levy a tax of not more than twenty-five dollars ($25.00) per transaction on all sales of goods and services by businesses located on the premises of a municipal airport or a regional airport located within the city or by businesses located on property adjacent to the airport when such businesses provide goods and services for airplanes in excess of two thousand five hundred dollars ($2,500).

(b)The tax shall be collected in the manner prescribed by ordinance and shall be used for the maintenance, operation, or construction of the airport facility.

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(a) Every city of the first class, city of the second class, and incorporated town by its ordinance may levy a tax of not more than twenty-five dollars ($25.00) per transaction on all sales of goods and services by businesses located on the premises of a municipal airport or a regional airport located within the city or by businesses located on property adjacent to the airport when such businesses provide goods and services for airplanes in excess of two thousand five hundred dollars ($2,500). (b) The tax shall be collected in the manner prescribed by ordinance and shall be used for the maintenance, operation, or construction of the airport facility.