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Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 57 - State Privilege Taxes > Subchapter 4 - Coin-Operated Amusements

Subchapter 4 - Coin-Operated Amusements

  • § 26-57-401 - Purposes.
  • § 26-57-402 - Definitions.
  • § 26-57-403 - Automatic money payoff mechanisms not legalized.
  • § 26-57-404 - Privilege tax on amusement devices.
  • § 26-57-405 - License tag for machines.
  • § 26-57-406 - Unlicensed games a public nuisance -- Seizure and sale -- Redemption.
  • § 26-57-407 - Disposition of revenue collected.
  • § 26-57-408 - Owning, operating, or leasing a privilege -- Privilege fee imposed.
  • § 26-57-409 - Annual license fee -- Renewals.
  • § 26-57-410 - Licenses -- Eligibility.
  • § 26-57-411 - Licenses -- Surety bond required.
  • § 26-57-412 - Licenses -- Issuance.
  • § 26-57-413 - Licenses -- Revocation or suspension.
  • § 26-57-414 - Owning, operating, or leasing without license a public nuisance -- Seizure and sale of devices -- Redemption -- Subsequent license fee credit.
  • § 26-57-415 - Notification of purchase or lease of device.
  • § 26-57-416 - Lessor's records -- Sales taxes.
  • § 26-57-417 - Decal or card with licensee's number.
  • § 26-57-418 - Sale of coin-operated amusement devices declared privilege -- Fee imposed on salespersons.
  • § 26-57-419 - Licenses to sell.
  • § 26-57-420 - Notice to purchaser of tax consequences of sale required.
  • § 26-57-421 - Selling in violation of subchapter a misdemeanor -- Penalty.




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