Coin-Operated Amusements

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. State Privilege Taxes
  6. Coin-Operated Amusements

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Section
26-57-401

Purposes

Section
26-57-402

Definitions

Section
26-57-403

Automatic money payoff mechanisms not legalized

Section
26-57-404

Privilege tax on amusement devices

Section
26-57-405

License tag for machines

Section
26-57-406

Unlicensed games a public nuisance — Seizure and sale — Redemption

Section
26-57-407

Disposition of revenue collected

Section
26-57-408

Privilege of owning, operating or leasing — Privilege fee imposed

Section
26-57-409

Annual license fee — Renewals

Section
26-57-410

Licenses — Eligibility

Section
26-57-411

Licenses — Surety bond required

Section
26-57-412

Licenses — Issuance

Section
26-57-413

Licenses — Revocation or suspension

Section
26-57-414

Owning, operating, or leasing without license a public nuisance — Seizure and sale of devices — Redemption — Subsequent license fee credit

Section
26-57-415

Notification of purchase or lease of device

Section
26-57-416

Lessor's records — Sales taxes

Section
26-57-417

Decal or card with licensee's number

Section
26-57-418

Sale of coin-operated amusement devices declared privilege — Fee imposed on salespersons

Section
26-57-419

Licenses to sell

Section
26-57-420

Notice to purchaser of tax consequences of sale required

Section
26-57-421

Selling in violation of subchapter a misdemeanor — Penalty