Arkansas Code Title 26. Taxation § 26-76-103. Completion of licenses

(a) Each blank license shall be signed by the clerk and authenticated by the seal of the county court. The county collector in granting every license shall fill in and countersign one (1) of the blank licenses delivered to him or her by the clerk of the county court. No license, unless thus signed, authenticated, and countersigned, shall authorize or avail any person to act under it.

(b) The county collector shall be entitled to a five percent (5%) commission on each license for the amount collected, to be paid by the person receiving the license.