Arkansas Code Title 26, Subtitle 6, Chapter 77, Subchapter 2 - Privileges Taxed Generally

• § 26-77-201 - Mercantile Businesses.
  (a) Cities of the first class are authorized to license, regulate, and tax the privilege of engaging in the mercantile business in their cities....
• § 26-77-202 - Gift Enterprises.
  (a) (1) All cities of the first class and cities of the second class are authorized and empowered to license, tax, and regulate gift...
• § 26-77-203 - Native Wine Producers.
  (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...
• § 26-77-204 - Auctioneers.
  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...

Last modified: November 15, 2016