Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 6 - Local Taxes > Chapter 77 - Municipal Occupational Taxes and Licenses > Subchapter 3 - Vending and Amusement Machines > § 26-77-303 - Coin-operated amusement devices.

§ 26-77-303 - Coin-operated amusement devices.

26-77-303. Coin-operated amusement devices.

A municipality may not levy a privilege tax on the basis of 26-57-402 and 26-57-408 -- 26-57-421 relating to coin-operated amusement devices. However, 26-57-402 and 26-57-408 -- 26-57-421 do not prohibit a municipality from levying privilege taxes under other statutes of this state or under valid municipal ordinances on licensees under 26-57-402 and 26-57-408 -- 26-57-421.