Statutes > Arkansas Statutes > Title 14 - Local Government > Subtitle 3 - Municipal Government > Chapter 43 - Government Of Cities Of The First Class > Subchapter 6 - Powers over Municipal Affairs > § 14-43-606 - Taxation generally.

§ 14-43-606 - Taxation generally.

14-43-606. Taxation generally.

(a) No municipality shall levy any sales, which includes gross receipts or gross proceeds, use, payroll, or income tax other than those authorized by law.

(b) No tax on alcoholic beverages shall be levied by a municipality other than those authorized by law.