Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-76-101 Peddler or hawker defined
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Whoever shall engage in the business of selling goods, wares, or merchandise of any description other than articles grown, produced, or manufactured by the seller himself or herself or by those in his or her employ, and sold by going from house to house or place to place, either …
Ark. Code Ann. § 26-76-102 Blank licenses issued to county collectors
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It shall be the duty of the clerk of the county court to issue blank licenses for the privileges and purposes mentioned in this act and deliver them to the county collector and charge him or her with the amount thereof, specifying in each case the number and amount of each kind o…
Ark. Code Ann. § 26-76-103 Licenses to be signed and filled in
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(a) Each blank license shall be signed by the clerk and authenticated by the seal of the county court. The county collector in granting every license shall fill in and countersign one (1) of the blank licenses delivered to him or her by the clerk of the county court. No license, …
Ark. Code Ann. § 26-76-104 County collector to account for licenses
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(a) The account of the clerk of the county court against the county collector for the licenses provided for in this act shall be so kept as to show by denominations and numbers exactly what licenses issued to the county collector by the clerk are in the county collector's hands a…
Ark. Code Ann. § 26-76-105 Report of taxes collected and licenses issued
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(a) The privilege taxes paid as provided in this act to the county collector shall be reported by him or her quarterly and paid into the county treasury within twenty (20) days after the granting of the license for which the privilege tax is paid. (b) Each county collector shall …
Ark. Code Ann. § 26-76-106 Demand of tax for exhibition or business
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(a) (1) It shall be the duty of the sheriff or any constable of the county to ask, demand, and receive from persons who may attempt in any county to make and exhibit any of the objects or performances, upon which a specified tax is levied, the tax for an exhibition.(2) Upon deman…
Ark. Code Ann. § 26-76-107 Licenses not transferable
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The licenses provided for in this act shall be a personal privilege, enjoyable only by the person to whom it is issued, and shall not be transferable.
Ark. Code Ann. § 26-76-108 Expiration times of license
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(a) In cases when by the provisions of this act the privilege is to be for twelve (12) months or less, the license shall expire on April 30 next after the date of the delivery thereof by the county collector to the party applying for it. (b) In a case when the privilege is to be …
Ark. Code Ann. § 26-76-201 [Repealed.]
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A.C.A. § 26-76-201Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-76-202 Public exhibitions and auctioneers
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(1) There shall be collected as a county tax:(1) (A) An amount to be fixed by the county court of each county for each and every public exhibition given by any person in any county in this state, any part of the proceeds of which is for his or her personal profit, and the license…
Ark. Code Ann. § 26-76-203 [Repealed.]
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A.C.A. § 26-76-203Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-76-204 Foreign traders and peddlers
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(a) (1) It shall be unlawful for any foreign person or corporation to swap, trade, or traffic in horses or mules in this state, or to peddle organs, stove ranges, or pianos, or vehicles without first paying a license of one hundred dollars ($100) in each county in which they do b…