Definitions

Ark. Code Ann. § 14-174-102, under Economic Development Tax.

Ark. Code Ann. § 14-174-102

(1) As used in this subchapter, unless the context otherwise requires:(1) “County” means each of the counties of this state;(2) “Local government” means city or county; and(4) “Municipality” and “city” mean any city or incorporated town in this state.

(1) “County” means each of the counties of this state;

(2) “Local government” means city or county; and

(4) “Municipality” and “city” mean any city or incorporated town in this state.