§ 26-63-401 - Definitions.
As used in this subchapter: (1) "Camping fee" means a fee for furnishing a camping space or trailer space on less than a month-to-month...
§ 26-63-402 - Tourism Tax.
In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, ยง 26-52-101 et seq., and the compensating use...
§ 26-63-404 - Exemptions.
There is exempted from the tourism tax levied by this subchapter the following: (1) Gross receipts or gross proceeds derived from the sale or...