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Arkansas Code Title 26. Taxation § 26-77-303. Coin-operated amusement devices

Current as of March 28, 2024 | Updated by Findlaw Staff

A municipality may not levy a privilege tax on the basis of §§ 26-57-402 and 26-57-408 -- 26-57-421 relating to coin-operated amusement devices. However, §§ 26-57-402 and 26-57-408 -- 26-57-421 do not prohibit a municipality from levying privilege taxes under other statutes of this state or under valid municipal ordinances on licensees under §§ 26-57-402 and 26-57-408 -- 26-57-421.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-77-303. Coin-operated amusement devices - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-77-303/

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