Definitions

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. State Privilege Taxes
  6. Car Washes
  7. Definitions

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As used in this subchapter:

  1. (1) “Automatic car wash” means a car wash bay that provides a car wash using mechanical equipment that cleans the motor vehicle while the motor vehicle remains stationary;

  2. (2) “Car wash tunnel” means a car wash bay that provides a fully automated car wash in which the motor vehicle is moved through a tunnel by a conveyor system; and

  3. (3) “Public water system” means a water system subject to regulation under the Safe Drinking Water Act, 42 U.S.C. § 300f, as existing on January 1, 2019, which is owned by a municipal corporation, a governmental corporation, or a nonprofit corporation, including without limitation:

    1. (A) A municipality;

    2. (B) A public facilities board;

    3. (C) A public water authority;

    4. (D) A water association;

    5. (E) A regional water distribution district;

    6. (F) A rural development authority;

    7. (G) A sanitation authority;

    8. (H) An improvement district;

    9. (I) A regional wastewater treatment district; or

    10. (J) A consolidated waterworks.


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