No person following for a livelihood the profession of an auctioneer shall be taxed or made liable to pay any municipal or other corporation tax or license fee for the privilege of following or carrying on the profession by a municipality unless that person maintains a business office within that municipality.
Ark. Code Ann. § 17-17-107
Municipal taxes
Known as the Auctioneer's Licensing Act
The act spans §§ 17-17-101 to 17-17-409 (42 sections).
Acts 1989, No. 266, § 18.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.