Arkansas Code Title 14. Local Government § 14-234-101. Definitions

(1) “Operating authority” means either the city council, legislative body, or board of commissioners, whichever, in a given instance, shall be charged with the responsibility of operating the municipal waterworks system;

(2) “Nonresident consumer” means any consumer who purchases water within the municipal boundaries, which water is then transported to a point outside the municipal boundaries for use or resale; the term also applies to any consumer receiving service outside the municipality;

(3) “Operation and maintenance,” as used in this act and in all other acts relating to municipally owned waterworks systems includes, among other items of operation and maintenance, taxes, improvements, extensions, and additions to the waterworks system.