Arkansas Code Title 14. Local Government § 14-57-201. General powers

Municipalities within the state shall have the right to regulate and tax all motor carriers operating within their corporate limits transporting persons or freight both originating at and destined to points within the corporate limits of the same city or town, or transporting from one (1) city or town to another city or town whose corporate limits join each other, or within a radius of five (5) miles beyond any such corporate limits of cities or towns, or for occasional trips of ten (10) miles beyond any such corporate limits, and shall not be governed by, or amenable to, the provisions of § 23-13-103 in regulating or taxing vehicles used for these purposes.