§ 26-76-105 — Report of taxes collected and licenses issued

Arkansas § 26-76-105

• Jurisdiction: Arkansas
• Title: 26

Text

(a) The privilege taxes paid as provided in this act to the county collector shall be reported by him or her quarterly and paid into the county treasury within twenty (20) days after the granting of the license for which the privilege tax is paid. (b) Each county collector shall at the end of each quarter make to the clerk of the county a detailed report of the licenses issued by the county collector during the quarter, showing: (1) The number and date of the license; (2) The name of the license; (3) The privilege for which it was issued; and (4) The amount collected for it. (c) (1) If a county collector fails to make the report, the county collector shall be notified by the clerk of the county court and required to make the report. (2) Upon conviction, a county collector who fails to perform any of the duties required of the county collector under this act is guilty of a violation and shall be fined in any sum not less than three hundred dollars ($300) nor more than one thousand dollars ($1,000).

Legislative History

Acts 1883, No. 114, § 157, p. 199; 1893, No. 5, § 1, p. 4; C. & M. Dig., § 9847; Pope's Dig., § 13591; A.S.A. 1947, § 84-1506; 2009, No. 655, § 119.