All county sales taxes adopted under the provisions of this subchapter which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of § 26-74-201 et seq. However, these taxes shall be administered in accordance with § 26-74-201 et seq. and this subchapter.
Existing county sales taxes
Ark. Code Ann. § 26-74-315 — under County Sales and Use Taxes.
Ark. Code Ann. § 26-74-315