Arkansas Code § 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, is declared to be a privilege.

(b) It is further declared that the owners, operators, and lessors of coin-operated amusement devices shall pay a fee for the privilege of owning, operating, or leasing coin-operated amusement devices in addition to the privilege tax required by § 26-57-404 to be paid on amusement devices.

Section: Previous  26-57-402  26-57-403  26-57-404  26-57-405  26-57-406  26-57-407  26-57-408  26-57-409  26-57-410  26-57-411  26-57-412  26-57-413  26-57-414  26-57-415  Next

Last modified: November 15, 2016