Arkansas § 3-9-214 Supplemental tax or fee on sales levied by political subdivisions

Arkansas Statutes

§ 3-9-214 — Supplemental tax or fee on sales levied by political subdivisions

Arkansas § 3-9-214

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This text of Arkansas § 3-9-214 (Supplemental tax or fee on sales levied by political subdivisions) 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. § 3-9-214 (2026).

Text

(a)An additional fee or supplemental tax as levied under §§ 3-9-212 and 3-9-213 may also be levied upon any permittee under this subchapter by a city or incorporated town in which the licensed premises are located, or by the county if located outside the limits of a city or incorporated town.

(b)However, in no event shall the fee or tax exceed the amount or rate provided in §§ 3-9-212 and 3-9-213 .

(c)All fees and taxes levied hereunder shall be collected by the city or county and shall be used for city or county general purposes as authorized by law.

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(a) An additional fee or supplemental tax as levied under §§ 3-9-212 and 3-9-213 may also be levied upon any permittee under this subchapter by a city or incorporated town in which the licensed premises are located, or by the county if located outside the limits of a city or incorporated town. (b) However, in no event shall the fee or tax exceed the amount or rate provided in §§ 3-9-212 and 3-9-213 . (c) All fees and taxes levied hereunder shall be collected by the city or county and shall be used for city or county general purposes as authorized by law.