Arkansas Code Title 27, Subtitle 6, Chapter 87, Subchapter 2 - License and Privilege Tax

• § 27-87-201 - Taking Toll Without License -- Penalty.
  If any person shall keep any ferry over any navigable stream, for which he or she shall charge any person any money or any...
• § 27-87-202 - License -- Navigable Waterways Generally.
  (a) No person shall keep any ferry over or across any public navigable stream or lake so as to charge any compensation for crossing...
• § 27-87-203 - License -- Stream on County Boundary.
  If any navigable stream or lake shall form a portion of the boundary of any county, so that one bank is in one county...
• § 27-87-204 - Operation by Advertisement.
  (a) Any person wishing to put into operation any public ferry when the county court is not in session may do so by putting...
• § 27-87-205 - Tax -- Assessment.
  (a) Before any ferry shall be established, the court shall determine what tax shall be paid by the applicant for the privilege of the...
• § 27-87-206 - License -- Issuance.
  It shall be the duty of the clerk of the county court, immediately after the assessment of any tax for ferry privileges by the...
• § 27-87-207 - Tax -- Failure to Pay.
  (a) It shall be the duty of the sheriff to present the licenses named in § 27-87-206 to the proper ferryman within twenty (20)...
• § 27-87-208 - Tax -- Sheriff's Settlement.
  The sheriff shall settle for the amount collected by him or her for ferry tax in the manner and at the time that he...
• § 27-87-209 - Tax or Charge -- Stream on State Boundary.
  When a navigable stream makes a part of the boundary line of this state, if any tax or charge shall be assessed or collected...

Last modified: November 15, 2016