There is a newer version of the Arkansas Code
2010 Arkansas Code
Title 14 - Local Government
Subtitle 22 - Airport Facilities Generally
Chapter 364 - Tax On Aviation Fuel
§ 14-364-101 - Levy of tax -- Exception.
14-364-101. Levy of tax -- Exception.(a) The airport commission of any city or county, by and with the approval of the governing body of the city or county, may, by a majority vote of the membership of the commission, levy and collect a tax of one cent (1cent(s)) per gallon on all aviation fuel sold at the airport operated and managed by the commission.
(b) This section and 14-364-102 shall not apply to commercial scheduled airline carriers or agricultural flying.
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