(a) A municipal corporation may license and tax amusement devices defined in § 26-57-402 and vendors of amusement devices defined in § 26-57-402.
(b) However, the fee for the license and tax shall not exceed the amount of tax imposed by § 26-57-404.
Amusement devices and vendors
Ark. Code Ann. § 26-77-302 — under Municipal Occupational Taxes and Licenses.
Ark. Code Ann. § 26-77-302