Arkansas Code Title 26, Subtitle 5, Chapter 57, Subchapter 4 - Coin-Operated Amusements

• § 26-57-401 - Purposes.
  The purposes of this subchapter are to permit, license, and regulate the operation of coin-operated amusement devices and to fix a penalty for a...
• § 26-57-402 - Definitions.
  As used in this subchapter: (1) (A) "Amusement device" means a coin-operated machine, device, or apparatus that provides amusement, diversion, or entertainment and includes...
• § 26-57-403 - Automatic Money Payoff Mechanisms Not Legalized.
  (a) Nothing contained in this section and §§ 26-57-401, 26-57-402, and 26-57-404 -- 26-57-407 shall be deemed to legalize, authorize, license, or permit any...
• § 26-57-404 - Privilege Tax on Amusement Devices.
  (a) On each amusement device there shall be imposed an annual privilege tax of five dollars ($5.00).(b) The Director of the Department of Finance...
• § 26-57-405 - License Tag for Machines.
  (a) Upon payment of the tax provided for in § 26-57-404, the Director of the Department of Finance and Administration will issue a license...
• § 26-57-406 - Unlicensed Games a Public Nuisance -- Seizure and Sale -- Redemption.
  Every amusement device as defined in § 26-57-402 upon which the individual privilege tax of five dollars ($5.00) has not been paid is declared...
• § 26-57-407 - Disposition of Revenue Collected.
  (a) All revenue collected under this section and §§ 26-57-401 -- 26-57-406 shall be deposited into the State Treasury.(b) The first thirty thousand dollars...
• § 26-57-408 - Privilege of Owning, Operating or Leasing -- Privilege Fee Imposed.
  (a) The business of owning, operating, or leasing coin-operated amusement devices, including, but not limited to, the coin-operated amusement devices defined in § 26-57-402,...
• § 26-57-409 - Annual License Fee -- Renewals.
  (a) The annual fee for the license provided for in § 26-57-412 shall: (1) For all licensees operating not more than three (3) amusement...
• § 26-57-410 - Licenses -- Eligibility.
  (a) No license as required in § 26-57-412 shall be issued unless: (1) The applicant is twenty-one (21) years of age or more; (2)...
• § 26-57-411 - Licenses -- Surety Bond Required.
  (a) Prior to the issuance or renewal of any license under this subchapter, the Director of the Department of Finance and Administration shall require...
• § 26-57-412 - Licenses -- Issuance.
  (a) Licenses for the privilege of owning, operating, or leasing coin-operated amusement devices shall be issued by the Director of the Department of Finance...
• § 26-57-413 - Licenses -- Revocation or Suspension.
  (a) The Director of the Department of Finance and Administration may revoke or suspend the license authorized under this subchapter for cause.(b) Any person,...
• § 26-57-414 - Owning, Operating, or Leasing Without License a Public Nuisance -- Seizure and Sale of Devices -- Redemption -- Subsequent License Fee Credit.
  (a) Any person who engages in the business of owning, operating, or leasing coin-operated amusement devices without first obtaining the license prescribed in §...
• § 26-57-415 - Notification of Purchase or Lease of Device.
  (a) All licensees under this subchapter within ten (10) days of the date of purchase or lease of any amusement device upon which an...
• § 26-57-416 - Lessor's Records -- Sales Taxes.
  (a) In all cases in which a licensee under this subchapter leases amusement devices to others, it shall be the duty of the licensee...
• § 26-57-417 - Decal or Card With Licensee's Number.
  (a) In addition to the tax stamp which must be displayed on each amusement device as required under other statutes, each licensee under this...
• § 26-57-418 - Sale of Coin-Operated Amusement Devices Declared Privilege -- Fee Imposed on Salespersons.
  The selling, offering for sale, the taking of orders, or the soliciting for sale of coin-operated amusement devices, as defined in § 26-57-402, is...
• § 26-57-419 - Licenses to Sell.
  (a) Licenses to sell coin-operated amusement devices shall be issued by the Director of the Department of Finance and Administration.(b) Applications for the licenses...
• § 26-57-420 - Notice to Purchaser of Tax Consequences of Sale Required.
  (a) (1) Before a sale of any coin-operated amusement device is concluded, the licensee or his or her salesperson shall notify the purchaser that...
• § 26-57-421 - Selling in Violation of Subchapter a Misdemeanor -- Penalty.
  Any person who sells, offers for sale, takes orders, or solicits for the sale of coin-operated amusement devices without first obtaining a license and...

Last modified: November 15, 2016