Arkansas Code Title 26, Subtitle 6, Chapter 75, Subchapter 7 - Gross Receipts Tax on Hotels, Etc., in Certain Cities
§ 26-75-701 - Tax Authorized.
(a) Any city of the first class having a population of less than five thousand (5,000) inhabitants, a portion of which has been designated...
§ 26-75-702 - Election Required.
The governing body of a city levying the tax authorized in this subchapter shall submit the question of levying such a tax to the...
§ 26-75-704 - Collection and Administration.
(a) From the effective date of the levying ordinance, the tax so levied shall be paid by the persons, firms, and corporations liable therefor...
§ 26-75-705 - Use of Funds.
All funds derived from the levy of the tax authorized and imposed under the provisions of this subchapter shall be credited to the city...