Arkansas Code Title 26. Taxation § 26-57-404. Privilege tax on amusement devices

(a) On each amusement device there shall be imposed an annual privilege tax of five dollars ($5.00).

(b) The Secretary of the Department of Finance and Administration shall collect for each amusement device the full annual license fee when paid during the first six (6) months of the fiscal year, but any license fee paid during the last six (6) months of the fiscal year shall be upon the basis of one-half ( 1/2 ) of the annual tax.