Arkansas Code Title 26. Taxation § 26-75-701. Tax authorized

(1) The renting, leasing, or otherwise furnishing of lodging for profit in the city;

(2) Restaurants, cafes, cafeterias, or other business establishments, as defined in the levying ordinance, engaged in the business of selling prepared food for consumption on the premises in the city;

(3) Sales by retail businesses, a majority of whose gross receipts or gross proceeds are derived from the sale of items available for sale to tourists, as defined in the levying ordinance; and

(4) Admission price to tourist attractions, as defined in § 26-63-401.

(b)(1) A tourist attraction with total gross receipts of seven hundred fifty thousand dollars ($750,000) or more that has a portion of the real property on which the attraction is located that abuts and adjoins a city may petition the adjoining city to be included without annexation in the levy and collection of the tax authorized in subsection (a) of this section.

(2) Upon receipt of the petition, the governing body may pass an ordinance levying the tax authorized in this section on the petitioning area at the same rate as that of the adjoining city.

(3) The adjoining city does not have authority over the petitioning tourist attraction except as provided in this section.

(4) As used in this section, “tourist attraction” means:

(c)(1) As used in this subchapter, “lodging” means furnishing for profit temporary accommodations based on a rental, lease, or other agreement.

(2) “Lodging” includes the furnishing for profit of:

(3) “Lodging” does not include the rental or lease of an accommodation for thirty (30) consecutive days or more.