Ark. Code Ann. § 3-9-214

Supplemental tax or fee on sales levied by political subdivisions

Applied in 1 court decision — leading case City of Hot Springs v. Vapors Theatre Restaurant, Inc. (1989)

Most recently applied in City of Hot Springs v. Vapors Theatre Restaurant, Inc. (April 1989)

Acts 1969, No. 132, § 9; A.S.A. 1947, § 48-1409.

(1) An additional fee or supplemental tax as levied under §§ 3-9-212 and 3-9-213 may also be levied upon any permittee under this subchapter by a city or incorporated town in which the licensed premises are located, or by the county if located outside the limits of a city or incorporated town.

(2) However, in no event shall the fee or tax exceed the amount or rate provided in §§ 3-9-212 and 3-9-213.

(3) All fees and taxes levied hereunder shall be collected by the city or county and shall be used for city or county general purposes as authorized by law.

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.