Definitions

Ark. Code Ann. § 26-57-1601 — under State Privilege Taxes.

Ark. Code Ann. § 26-57-1601

(1) As used in this subchapter:(1) “Automatic car wash” means a car wash bay that provides a car wash using mechanical equipment that cleans the motor vehicle while the motor vehicle remains stationary;(2) “Car wash tunnel” means a car wash bay that provides a fully automated car wash in which the motor vehicle is moved through a tunnel by a conveyor system; and(3) “Public water system” means a water system subject to regulation under the Safe Drinking Water Act, 42 U.S.C. § 300f, as existing on January 1, 2019, which is owned by a municipal corporation, a governmental corporation, or a nonprofit corporation, including without limitation:(A) A municipality;(B) A public facilities board;(C) A public water authority;(D) A water association;(E) A regional water distribution district;(F) A rural development authority;(G) A sanitation authority;(H) An improvement district;(I) A regional wastewater treatment district; or(J) A consolidated waterworks.

(1) “Automatic car wash” means a car wash bay that provides a car wash using mechanical equipment that cleans the motor vehicle while the motor vehicle remains stationary;

(2) “Car wash tunnel” means a car wash bay that provides a fully automated car wash in which the motor vehicle is moved through a tunnel by a conveyor system; and

(3) “Public water system” means a water system subject to regulation under the Safe Drinking Water Act, 42 U.S.C. § 300f, as existing on January 1, 2019, which is owned by a municipal corporation, a governmental corporation, or a nonprofit corporation, including without limitation:(A) A municipality;(B) A public facilities board;(C) A public water authority;(D) A water association;(E) A regional water distribution district;(F) A rural development authority;(G) A sanitation authority;(H) An improvement district;(I) A regional wastewater treatment district; or(J) A consolidated waterworks.

(A) A municipality;

(B) A public facilities board;

(C) A public water authority;

(D) A water association;

(E) A regional water distribution district;

(F) A rural development authority;

(G) A sanitation authority;

(H) An improvement district;

(I) A regional wastewater treatment district; or

(J) A consolidated waterworks.