Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-77-101 [Repealed.]
0.2K chars
A.C.A. § 26-77-101Current 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. § 26-77-102 Authority to tax or license businesses
2.3K chars
(a) Any city council or board of commissioners of any municipal corporation in this state shall have the power to enact by a two-thirds vote of all members elected thereto ordinances requiring any person, firm, individual, or corporation that shall engage in, carry on, or follow …
Ark. Code Ann. § 26-77-103 Liability determined from assessment lists
0.9K chars
(a) In ascertaining the persons, firms, individuals, or corporations liable to pay a license for the privilege of engaging in any trade, business, profession, vocation, or calling in any city or town, the city council or board of commissioners may be governed by the list of perso…
Ark. Code Ann. § 26-77-104 Publication of licensing ordinance
0.3K chars
Any ordinance passed under the provisions of this chapter, before becoming effective, shall be published one (1) time in a newspaper of bona fide circulation in the city or town. The publication shall not be later than one (1) week after the passage of the ordinance.
Ark. Code Ann. § 26-77-105 Rules and regulations
0.5K chars
(a) The city council or board of commissioners of any city or town by ordinance shall provide all rules and regulations for the payment of a license for the privilege of engaging in any trade, business, profession, vocation, or calling in the city or town. (b) All persons, firms,…
Ark. Code Ann. § 26-77-201 Mercantile businesses
0.9K chars
(a) Cities of the first class are authorized to license, regulate, and tax the privilege of engaging in the mercantile business in their cities. However, this section shall not apply to persons who remain in the mercantile business for a continuous period of six (6) months. (b) C…
Ark. Code Ann. § 26-77-202 Gift enterprises
1.3K chars
(a) (1) All cities of the first class and cities of the second class are authorized and empowered to license, tax, and regulate gift enterprises, and all persons, firms, and corporations aiding, abetting, or patronizing them.(2) The license or tax shall not exceed one thousand do…
Ark. Code Ann. § 26-77-203 Native wine producers
0.7K chars
(a) A municipality in which the manufacturing facilities of a native wine producer are located and which producer produces four hundred thousand gallons (400,000 gals.) of wine per year or more is authorized to levy a tax of not to exceed three percent (3%) on the gross receipts …
Ark. Code Ann. § 26-77-204 Auctioneers
0.3K chars
The authorities of cities and incorporated towns may levy and collect a tax of not less than five dollars ($5.00) nor more than one hundred dollars ($100) per annum from each and every public auctioneer who may follow his or her occupation in the cities or incorporated towns.
Ark. Code Ann. § 26-77-301 [Repealed.]
0.2K chars
A.C.A. § 26-77-301Current 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. § 26-77-302 Amusement devices and vendors
0.3K chars
(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.
Ark. Code Ann. § 26-77-303 Coin-operated amusement devices
0.4K chars
A municipality may not levy a privilege tax on the basis of §§ 26-57-402 and 26-57-408 — 26-57-421 relating to coin-operated amusement devices. However, §§ 26-57-402 and 26-57-408 — 26-57-421 do not prohibit a municipality from levying privilege taxes under other statutes of this…