The owner of a vehicle, having paid the city or town vehicle tax in any city or town for a particular year, shall not be required to pay the vehicle tax for the use of the same vehicle in any other city or town for the same year.
Payment to one municipality only
Ark. Code Ann. § 14-57-710, under Regulation and Taxation of Vehicles by Municipalities.
Ark. Code Ann. § 14-57-710