Arkansas Code Title 14. Local Government § 14-52-105. Compensation--Legal holidays

(a) All law enforcement officers regardless of their titles, such as city marshal, employed by cities of the first or second class or incorporated towns shall be compensated for all legal holidays established by the governing body of the municipality.

(b) This compensation shall be based on the law enforcement officer's daily rate of pay and in addition to the regular pay schedule.

(c) This compensation may be included within the officer's base pay.

(d) This compensation shall be prorated and paid during the regular payroll periods or paid in one (1) lump sum annually on a date in December designated by the municipality.