Fees

Ark. Code Ann. § 26-57-1603 — under State Privilege Taxes.

Ark. Code Ann. § 26-57-1603

(a) A car wash operator that uses water from a public water system shall pay to the Secretary of the Department of Finance and Administration the following fee by the twentieth day of each month:(1) For car wash tunnels, the car wash operator shall calculate the monthly fee due under this subsection as follows:(A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's car wash tunnels; and(B) Multiply the product obtained under subdivision (a)(1)(A) of this section by four-tenths of one cent (0.4¢); and(2) For automatic car washes, the car wash operator shall calculate the monthly fee due under this subsection as follows:(A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's automatic car washes; and(B) Multiply the product obtained under subdivision (a)(2)(A) of this section by two-tenths of one cent (0.2¢).

(1) For car wash tunnels, the car wash operator shall calculate the monthly fee due under this subsection as follows:(A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's car wash tunnels; and(B) Multiply the product obtained under subdivision (a)(1)(A) of this section by four-tenths of one cent (0.4¢); and

(A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's car wash tunnels; and

(B) Multiply the product obtained under subdivision (a)(1)(A) of this section by four-tenths of one cent (0.4¢); and

(2) For automatic car washes, the car wash operator shall calculate the monthly fee due under this subsection as follows:(A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's automatic car washes; and(B) Multiply the product obtained under subdivision (a)(2)(A) of this section by two-tenths of one cent (0.2¢).

(A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's automatic car washes; and

(B) Multiply the product obtained under subdivision (a)(2)(A) of this section by two-tenths of one cent (0.2¢).

(b) A car wash operator shall pay the fees required under this section electronically in the form and method prescribed by the Department of Finance and Administration.