2010 Arkansas Code
Title 26 - Taxation
Subtitle 6 - Local Taxes
Chapter 77 - Municipal Occupational Taxes and Licenses
Subchapter 1 - General Provisions
§ 26-77-102 - Authority to tax or license businesses.

26-77-102. Authority to tax or license businesses.

(a) Any city council, board of commissioners, or board of aldermen of any municipal corporation in this state shall have the power to enact by a two-thirds (2/3) vote of all members elected thereto ordinances requiring any person, firm, individual, or corporation who shall engage in, carry on, or follow any trade, business, profession, vocation, or calling, within the corporate limits of the city or town, to pay a license fee or tax, except such persons, firms, individuals, or corporations who pay a tax to the city, town, or state on gross incomes or premium incomes and except their agents.

(b) No person, firm, individual, or corporation shall pay a license fee or tax mentioned in this chapter in more than one (1) city in this state unless such person, firm, individual, or corporation maintains a place of business in more than one (1) city.

(c) The license charged and collected shall be for the privilege of doing business or carrying on any trade, profession, vocation, or calling in the city where the trade, business, profession, vocation, or calling is situated, to take out and procure a license therefor and pay into the city or town treasury before receiving it such a sum or amount of money as may be specified by the ordinance for the license and privilege.

(d) The council or boards shall have the right to classify and define any trade, business, profession, vocation, or calling and to fix the sum or amount any person, firm, individual, or corporation shall pay for the license required for the privilege of engaging in, carrying on, or following any trade, business, vocation, or calling, based on the amount of goods, wares, or merchandise carried in stock in any business, or the character and kind of trade, business, profession, vocation, or calling. However, no classification shall be based upon earnings or income.

(e) The council or boards shall have the full power to punish for violation of these ordinances. Neither the limitation as to the amount of license nor anything contained in this chapter shall be construed as a limitation or restriction upon the power of a city or town to tax, license, regulate, or suppress any trade, business, profession, vocation, or calling in any case in which power has been conferred by any other laws.